Publication 938 8:13 - 6-SEP-2007
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Userid: ________ DTD TIP04 Leadpct: 0% Pt. size: 7 ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: D:\Users\4h5fb\documents\Epicfiles\P938QF4_2006a.sgm (Init. & date) Page 1 of 224 of Publication 938 8:13 - 6-SEP-2007 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 Introduction (Rev. September 2007) This publication contains directories relating to Cat. No. 10647L Department real estate mortgage investment conduits of the (REMICs) and collateralized debt obligations Treasury (CDOs). The directory for each calendar quarter Real Estate is based on information submitted to the IRS Internal during that quarter. This publication is only avail- Revenue able on the Internet. Service Mortgage For each quarter, there is a directory of new REMICs and CDOs, and a section containing amended listings. You can use the directory to Investment find the representative of the REMIC or the is- suer of the CDO from whom you can request tax information. The amended listing section shows Conduits changes to previously listed REMICs and CDOs. The update for each calendar quarter will be added to this publication approximately six (REMICs) weeks after the end of the quarter. Other information. Publication 550, Invest- ment Income and Expenses, discusses the tax Reporting treatment that applies to holders of these invest- ment products. For other information about REMICs, see sections 860A through 860G of Information the Internal Revenue Code (IRC) and any regu- lations issued under those sections. After 1995. After the November 1995 edi- (And Other tion, Publication 938 is only available electroni- cally. Back issues of this publication are only Collateralized Debt available on the Internet. To get back issues of this publication, visit the IRS website at www.irs. Obligations (CDOs)) gov. Who May Request Information The persons listed below, or their agent or repre- sentative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 1. Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. 2. A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an infor- mation return with respect to the regular interest or CDO. 3. The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. a. A corporation. b. A non-calendar year taxpayer. c. A dealer in securities or commodities required to register as such under the laws of the United States or a state. d. A real estate investment trust (as de- fined in section 856 of the IRC). Get forms and other information e. An entity registered at all times during faster and easier by: the tax year under the Investment Com- pany Act of 1940. Internet • www.irs.gov f. A common trust fund (as defined in sec- tion 584(a) of the IRC). Page 2 of 224 of Publication 938 8:13 - 6-SEP-2007 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. g. A financial institution such as a mutual for requesting information from the representa- • The 30th day after the close of the calen- savings bank, savings and loan associ-tive. dar quarter for which you request the infor- ation, building and loan association, co- mation, or operative bank, homestead association, • The 14th day after the receipt of your re- credit union, industrial loan association quest. or bank, or other similar organization. How To Request h. Any trust which is exempt from tax The representative or issuer can provide the under section 664(c) of the IRC (a char- Information information to you by telephone, by written itable remainder annuity trust or a chari- statement sent by first class mail, by printing the table remainder unitrust). Use the directory to find the representative of the information in a publication that is generally read REMIC or issuer of the CDO. You can request by and available to persons who may request i. A REMIC. information from the representative or issuer by the information, or by any other method agreed telephone or mail. If only an address is listed in to by both parties. If the information is published, the directory, you must request the information the representative or issuer must notify you by Note. A person listed in (3) above who holds telephone or in writing of the publication in which an interest through a nominee (instead of di- in writing. Your request must specify the calen- the information will appear, the date of its ap- rectly from the REMIC or the issuer of the CDO) dar quarters and the classes of REMIC regular pearance, and, if possible, the page number. should request the information from the nomi- interests or CDOs for which you need the infor- nee instead of from the REMIC or the issuer of mation. the CDO. The request should be made of the The representative or issuer must provide nominee in the same manner as specified below the information to you by the later of: Page 2 Publication 938 (September 2007) Page 3 of 224 of Publication 938 8:13 - 6-SEP-2007 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Directory of REMICs and Other CDOs for the First Quarter of 2006 1166 Avenue of the Americas ACE SEC Corp Home Equity James Brown, Vice President, 9062 Old Annapolis Road Commercial Mtg Trust II, CMPT Trust A/B PT Ct Ser 2006-HE1 Securities Administration Serv- Columbia, MD 21045 REMIC III ices Certs., 2005-C6 Tel: (410) 884-2000 Steven M. Hutchins, Senior Vice James Brown, Vice President, C/O Wells Fargo Bank, N.A. President Securities Administration Serv- 9062 Old Annapolis Road CUSIP: Class A: 004421*TP8; 135 South LaSalle Street, ices Columbia, MD 21045 Class B-1: 004421*TN3; Class M-1: 004421*TQ6; Class M-2: Suite 1625, C/O Wells Fargo Bank, N.A. Tel: (410) 884-2000 Chicago, IL 60603 9062 Old Annapolis Road 004421*TR4; Class M-3: Columbia, MD 21045 CUSIP: Class B-3: 004427*CL2 004421*TS2; Class M-4: Tel: (714) 259-6200 Startup/Issue Date: 10/28/2005 004421*TT0; Class M-5: Tel: (410) 884-2000 CUSIP: Class GT A-1: 004421*TU7; Class CE-1: N/A; Class CE-2: N/A; Class REMIC III 682439*AA2; Class GT A-2: CUSIP: Class A-1A: Ace Sec Corp Home Equity REG INTEREST IO: N/A 682439*AC8; Class GT A-3: 004421*WJ8; Class A-1B1: Trust P/T Cert Ser 2005-AG1 004421*WK5; Class A-1B2: Startup/Issue Date: 11/30/2005 682439*AE4; Class GT B: REMIC X 004421*WL3; Class A-2A: James Brown, Vice President, 682439*AG9; Class GT C: 004421*WM1; Class A-2B: 682439*AJ3; Class GT D: Securities Administration Serv- ACT 2005-RR Depositor Corp. 004421*WN9; Class A-2C: ices Commercial MBS, PTC, Series 682439*AL8; Class GT E: 004421*WP4; Class A-2D: 682439*AN4; Class GT F: C/O Wells Fargo Bank, N.A. 2005-RR 004421*WQ2; Class M-1: Steven M. Hutchins, Senior Vice 682439*AQ7; Class GT G: 9062 Old Annapolis Road 004421*WR0; Class M-2: Columbia, MD 21045 President 682439*AS3; Class GT H: 004421*WS8; Class M-3: 135 South LaSalle Street, 682439*AU8 004421*WT6; Class M-4: Tel: (410) 884-2000 Suite 1625, Startup/Issue Date: 11/02/2005 004421*WU3; Class M-5: CUSIP: Class B-4: 004427*CM0 Chicago, IL 60603 004421*WV1; Class M-6: Startup/Issue Date: 10/28/2005 Tel: (714) 259-6200 Aames Mortgage Investment 004421*WW9; Class M-7: 004421*WX7; Class M-8: Trust M/B Notes, Series 2005-4 Ace Sec Corp Home Equity CUSIP: Class A-1: James Brown, Vice President, 004421*WY5; Class M-9: 00503N*AA9; Class A-2: 004421*WZ2; Class M-10: Trust P/T Cert Ser 2005-AG1 Securities Administration Serv- REMIC XI 00503N*AB7; Class A-3: 004421*XA6; Class P: N/A; Class 00503N*AC5; Class B: ices James Brown, Vice President, CE1: N/A; Class CE2: N/A; Class 00503N*AD3; Class C: C/O Wells Fargo Bank, N.A. Securities Administration Serv- IO INTEREST: N/A 00503N*AE1; Class D: 9062 Old Annapolis Road ices Startup/Issue Date: 02/28/2006 00503N*AF8; Class E: Columbia, MD 21045 C/O Wells Fargo Bank, N.A. 00503N*AG6; Class F: 9062 Old Annapolis Road Tel: (410) 884-2000 00503N*AH4; Class G: Ace Sec Corp Home Equity Columbia, MD 21045 CUSIP: Class 1A1: Trust P/T Cert Ser 2005-AG1 00503N*AJ0; Class H: Tel: (410) 884-2000 00503N*AK7; Class J: 00252F*DF5; Class 2A1: REMIC V 00503N*AL5; Class K: James Brown, Vice President, CUSIP: Class B-5: 004427*CN8 00252F*CQ2; Class 2A2: 00503N*AM3; Class L: 00252F*CR0; Class 2A3SS: Securities Administration Serv- Startup/Issue Date: 10/28/2005 ices 00503N*AN1; Class M: 00252F*CS8; Class 2A3MZ: 00503N*AP6; Class N: 00252F*DG3; Class M1: C/O Wells Fargo Bank, N.A. 9062 Old Annapolis Road ACE SEC Corp Home Equity 00503N*AQ4; Class O: 00252F*CT6; Class M2: Columbia, MD 21045 Trust P/T Cert Ser 2005-HE7 00503N*AR2; Class P: 00252F*CU3; Class M3: REMIC III 00503N*AS0; Class X: 00252F*CV1; Class M4: Tel: (410) 884-2000 James Brown, Vice President, 00503N*AT8 00252F*CW9; Class M5: CUSIP: Class P: N/A Securities Administration Serv- Startup/Issue Date: 11/09/2005 00252F*CX7; Class M6: Startup/Issue Date: 10/28/2005 ices 00252F*CY5; Class M7: C/O Wells Fargo Bank, N.A.