Publication 938 (Rev. December 2000)

Userid: ________ Leading adjust: 0% ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: P938.sgm ( 6-Feb-2002) (Init. & date) Page 1 of 69 of Publication 938 9:29 - 6-FEB-2002 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 Introduction (Rev. December 2000) This publication contains directories relating to Cat. No. 10647L real estate mortgage investment conduits Department (REMICs) and collateralized debt obligations of the (CDOs), including CDOs issued in the form of Treasury Real Estate “regular interests” in Financial Asset Securitiza- Internal tion Investment Trusts (FASITs). The directory Revenue for each calendar quarter is based on informa- Service tion submitted to the Internal Revenue Service Mortgage during that quarter. This publication is only available on the Internet. Investment For each quarter, there is: • A directory of new REMICs and CDOs, and Conduits • A section containing amended listings. You can use the directory to find the representative of the REMIC or the issuer of the CDO from (REMICs) whom you can request tax information. The amended listing section shows changes to pre- Reporting viously listed REMICs and CDOs. The directory for each calendar quarter will be added to this publication approximately six Information weeks after the end of the quarter. Other information. Publication 550, Invest- (And Other ment Income and Expenses, discusses the tax treatment that applies to holders of these invest- Collateralized Debt ment products. For other information about REMICs, see sections 860A through 860G of Obligations (CDOs)) the Internal Revenue Code and any regulations issued under those sections. For information on FASITs, see sections 860H through 860L of the Internal Revenue Code. Back issues. To get information for a REMIC or CDO with a start-up/issue date prior to 2000 follow these procedures. Prior to 1996. Paper editions of Publication 938 are available for periods prior to 1996. The November 1991 edition contains a complete directory of REMICs and CDOs with start-up/issue dates before October 1, 1991. After that edition, yearly supplements were issued. The Novem- ber 1995 edition was the last paper edition of Publication 938. To order back issues of the paper editions, call 1–800–TAX–FORM (1–800–829–3676), or mail Form 6112, Prior Year Tax Form Order. Be sure to specify which edition you want. After 1995. After the November 1995 edition, Publication 938 is only available electroni- cally. Back issues of these publications are only available on the Internet. To get back issues of this publication, visit the IRS web page at www.irs.gov. Who May Request Information The persons listed below, or their agent or representative, 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. Page 2 of 69 of Publication 938 9:29 - 6-FEB-2002 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 2) A middleman who holds a REMIC regular credit union, industrial loan association information from the representative or issuer by interest or CDO as a nominee for an actualor bank, or other similar organization, telephone or mail. If only an address is listed in holder and who is required to file an infor- the directory, you must request the information h) Any trust which is exempt from tax mation return with respect to the regular in writing. Your request must specify the calen- interest or CDO. under section 664(c) of the Internal dar quarter and the classes of REMIC regular Revenue Code (i.e., a charitable re- interests or CDOs for which you need the infor- 3) The following persons, if they hold their mainder annuity trust or a charitable re- mation. REMIC regular interest or CDO directly mainder unitrust), and The representative or issuer must provide and not through a nominee: i) A REMIC. the information to you by the later of: a) A corporation, 1) 30 days after the close of the calendar b) A non-calendar year taxpayer, quarter for which you request the informa- Note. A person listed in (3) above who holds tion, or c) A dealer in securities or commodities an interest through a nominee (instead of di- required to register as such under the rectly from the REMIC or the issuer of the CDO) 2) Two weeks after receiving your request. laws of the United States or a state, should request the information from the nomi- The representative or issuer can provide the d) A real estate investment trust (as de- nee instead of from the REMIC or the issuer of information to you by telephone, by written fined in section 856 of the Internal Rev- the CDO. The request should be made of the statement sent by first class mail, by printing the enue Code), nominee in the same manner as specified below information in a publication that is generally read for requesting information from the representa- by and available to persons who may request e) An entity registered at all times during tive. the information, or by any other method agreed the taxable year under the Investment to by both parties. If the information is published, Company Act of 1940, the representative or issuer must notify you by f) A common trust fund (as defined in telephone or in writing of the publication in which section 584(a) of the Internal Revenue the information will appear, the date of its ap- Code), How To Request pearance, and, if possible, the page number. g) A financial institution such as a mutual Information savings bank, savings and loan association, building and loan association, co- Use the directory to find the representative of the operative bank, homestead association, REMIC or issuer of the CDO. You can request Page 2 Page 3 of 69 of Publication 938 9:29 - 6-FEB-2002 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 2000 AAM MASTER TRUST 00077B*KU6; Class M: Sherri J. Sharps, Vice President, BEAR STEARNS STRUCTURED ROBERT A. KRAUSE, VICE 00077B*KV4; Class B-1: Securities Administration Ser- PRODUCTS Inc., 1999-1 PRESIDENT, TREASURER 00077B*KW2; Class B-2: vices ANNA H. FELT, ASST. VICE 1840 HOLBROOK AVE. 00077B*KX0; Class B-3: C/O Norwest Bank Minnesota, PRESIDENT DETROIT, MI 48212 00077B*KZ5; Class B-4: N.A. C/O BANK OF NEW YORK AS 00077B*LA9; Class B-5: 11000 Broken Land Parkway TRUSTEE Tel: (313) 974-3074 00077B*LB7 Columbia, MD 21044 101 BARCLAY ST. ;12E CUSIP: Class : Startup/Issue Date: 9/24/1999 New York, NY 10286 Tel: (410) 884-2086 Startup/Issue Date: 11/22/1999 Tel: (212) 815-7166 ABN AMRO Mortgage Corpora- CUSIP: Class A-1: 863572*K85; AAM MASTER TRUST tion, Multi-Class MPT Certs., Se- Class A-2: 863572*K93; Class CUSIP: Class A: 07383U*AA3; ROBERT A. KRAUSE, VICE ries 1999-7 M-1: 863572*L27; Class M-2: Class B: 07383U*AB1; Class C: PRESIDENT, TREASURER Steven M. Hutchins, REMIC Tax 863572*L35; Class B: 07383U*AC9; Class D: 1840 HOLBROOK AVE. Manager 863572*L43; Class X: N/A; Class 07383U*AD7; Class E: DETROIT, MI 48212 135 South LaSalle Street P: N/A 07383U*AE5; Class F: Suite 1625 Startup/Issue Date: 2/9/2000 07383U*AF2 Tel: (313) 974-3074 Chicago, IL 60603 Startup/Issue Date: 12/31/1999 CUSIP: Class : Associates MH Pass-Through Tel: (714) 282-3980 Startup/Issue Date: 11/29/1999 Certificates, Series 1999-1 BEAR STEARNS PRINCIPAL CUSIP: Class A1: 00077B*LC5; KAREN DOBRES, Trust Officer GUARANTEED INVESTORS AAM MASTER TRUST Class A2: 00077B*LD3; Class A3: 450 W. 33rd Street 1999-2 ROBERT A. KRAUSE, VICE 00077B*LE1; Class A4: 14th Floor ANNA H. FELT, ASST. VICE PRESIDENT, TREASURER 00077B*LF8; Class A5: New York, NY 10001 PRESIDENT 00077B*LG6; Class AP: C/O BANK OF NEW YORK AS 1840 HOLBROOK AVE. Tel: (212) 946-3232 DETROIT, MI 48212 00077B*LH4; Class AX: TRUSTEE 00077B*LJ0; Class M: CUSIP: Class : 046036* 101 BARCLAY ST; 12E Tel: (313) 974-3074 00077B*LK7; Class B1: Startup/Issue Date: 9/30/1999 New York, NY 10286 00077B*LM3; Class B2: CUSIP: Class : Tel: (212) 815-7166 00077B*LN1; Class B3: Startup/Issue Date: 12/8/1999 Bear Stearns Asset Backed Se- 00077B*LP6; Class B4: CUSIP: Class A-1: 74252J*AD0 curities, Series 1999-RS4 00077B*LQ4; Class B5: Startup/Issue Date: 9/27/1999 REMIC III AAM MASTER TRUST 00077B*LR2; Class : ROBERT A. KRAUSE, VICE Startup/Issue Date: 10/26/1999 REMIC Investor Hotline PRESIDENT, TREASURER 8400 Normandale Lake Blvd. BEAR STEARNS PRINCIPAL 1840 HOLBROOK AVE. Suite 130 GUARANTED INVESTORS DETROIT, MI 48212 ABN AMRO Mortgage Corp. Minneapolis, MN 55437 1999-4 Multiclass Mortgage ANNA H. FELT, ASST. VICE Tel: (313) 974-3074 Pass-Through Certs., Series Tel: (703) 747-5770 PRESIDENT CUSIP: Class : 1999-8, REMIC II CUSIP: Class A-I: 07383G*BB1; C/O BANK OF NEW YORK AS Startup/Issue Date: 1/10/2000 Steven M. Hutchins, REMIC Tax Class A-II: 07383G*BC9; Class TRUSTEE Manager SB-I: ; Class SB-II: ; Class R-I: ; 101 BARCLAY ST; 12E 135 South LaSalle Street Class R-II: ; Class R-III: New York, NY 10286 AAM MASTER TRUST Suite 1625 Startup/Issue Date: 11/29/1999 Tel: (212) 815-7166 ROBERT A.

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