Modernizing Delivery Requirements Under the Federal Securities Laws (SIFMA and SIFMA AMG)
SIFMA and SIFMA AMG provided comments to the U.S. Securities and Exchange Commission (SEC) requesting that the SEC take necessary steps…
Summary
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.
More Submissions
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Australia Public Country-by-Country Reporting Regime
SIFMA AMG, Investment Company Institute (ICI), American Chamber of Commerce in Australia (AmCham Australia), Information Technology Industry Council (ITI), Managed…
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Confirmation Letter Related to the UST Clearing Working Group’s Accounting Treatment for UST Repo Transactions Cleared Through FICC White Paper
SIFMA provided comments to the U.S Securities and Exchange Commission (SEC) to confirm their discussion on July 29, 2025 with…