*Letters

Mortgage Loans Held in REMICs

Published on:
July 25, 2008
Committees:

SIFMA provides comments to the Internal Revenue Service (IRS) on 9 of Revenue Procedure 2008-28 describing when mortgage loans in real estate mortgage investment conduits (REMICs) or grantor trusts may be modified prior to default, without the IRS challenging their tax status. SIFMA is concerned with definitions of the term ‘owner-occupied’ as well as consistencies with the Securities and Exchange Commission’s (SEC’s) Regulation AB regarding mortgage-backed securities.

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