The Goldman Sachs Group v. Sjunde Ap-Fonden
Court: U.S. Court of Appeals (Second Circuit) (Rule 23(f) petition) Amicus Issue: What is the legal standard in class certification…
Summary
SIFMA provides comments to the Internal Revenue Service (IRS) on 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, Section 9 of Internal Revenue Procedure 2008-28. SIFMA shares its concerns 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
Type:
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…
Type:
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…