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Publication 938 (Rev. November 2019) Introduction

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Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … ons/P938/201911/A/XML/Cycle02/source (Init. & Date) _______ Page 1 of 120 10:35 - 19-Nov-2019 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 (Rev. November 2019) Introduction Cat. No. 10647L Section references are to the Internal Revenue Department Code unless otherwise noted. of the This publication contains directories relating Treasury to real estate mortgage investment conduits Real Estate (REMICs) and collateralized debt obligations Internal (CDOs). The directory for each calendar quarter Revenue is based on information submitted to the IRS Service Mortgage during that quarter. For each quarter, there is a directory of new REMICs and CDOs and, if required, a section Investment containing amended listings. You can use the directory to find the representative of the RE- MIC or the issuer of the CDO from whom you Conduits can request tax information. The amended list- ing section shows changes to previously listed REMICs and CDOs. The update for each calen- (REMICs) dar quarter will be added to this publication ap- proximately six weeks after the end of the quar- Reporting ter. Publication 938 is only available on the In- ternet. To get Publication 938, including prior is- Information sues, visit IRS.gov. Future developments. The IRS has created a page on IRS.gov that includes information (And Other about Publication 938 at IRS.gov/Pub938. Infor- mation about any future developments affecting Collateralized Debt Publication 938 (such as legislation enacted af- Obligations (CDOs)) ter we release it) will be posted on that page. Other information. Publication 550, Invest- ment Income and Expenses, discusses the tax treatment that applies to holders of these in- vestment products. For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. Who May Request Information The persons listed below, or their agent or rep- resentative, 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 in- terest 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 fiscal year taxpayer. c. A dealer in securities or commodities required to register as such under the laws of the United States or a state. Get forms and other information faster and easier at: d. A real estate investment trust (as de- • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) fined in section 856). • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) Nov 19, 2019 Page 2 of 120 Fileid: … ons/P938/201911/A/XML/Cycle02/source 10:35 - 19-Nov-2019 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. e. An entity registered at all times during directly from the REMIC or the issuer of the The representative or issuer must provide the tax year under the Investment CDO) should request the information from the the information to you by the later of: Company Act of 1940. nominee instead of from the REMIC or the is- • The 30th day after the close of the calen- suer of the CDO. The request should be made dar quarter for which you request the infor- f. A common trust fund (as defined in of the nominee in the same manner as specified mation, or section 584(a)). below for requesting information from the repre- • The 14th day after the receipt of your re- g. A financial institution such as a mutual sentative. quest. savings bank, savings and loan asso- ciation, building and loan association, The representative or issuer can provide the cooperative bank, homestead associ- How To Request information to you by telephone, by written ation, credit union, industrial loan as- statement sent by first class mail, by printing the sociation or bank, or other similar or- Information information in a publication that is generally ganization. read by and available to persons who may re- Use the directory to find the representative of quest the information (for example, a webpage), h. Any trust that is exempt from tax un- the REMIC or issuer of the CDO. You can re- or by any other method agreed to by both par- der section 664(c) (a charitable re- quest information from the representative or is- ties. If the information is published, the repre- mainder annuity trust or a charitable suer by telephone or mail. If only an address is sentative or issuer must notify you by telephone remainder unitrust). listed in the directory, you must request the in- or in writing of the publication in which the infor- i. A REMIC. formation in writing. Your request must specify mation will appear, the date of its appearance, the calendar quarters and the classes of REMIC and, if possible, the page number. Note. A person listed in (3) above who regular interests or CDOs for which you need holds an interest through a nominee (instead of the information. Page 2 Publication 938 (November 2019) Page 3 of 120 Fileid: … ons/P938/201911/A/XML/Cycle02/source 10:35 - 19-Nov-2019 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 First Quarter 2019 ASSET-BACKED CERTIFI- BBCMS Mtg Trust Comm Mtg Benchmark Mtg Trust Comm Brazos Education Loan Authori- CATES, SERIES 2004-7 PT Certs, Series 2018-CHRS Up- Mtg PT Certs, Series 2018-B8 ty, Inc. CHARLES W. SCHARF, CEO, per-Tier REMIC Upper-Tier REMIC Ricky Turman, EVP Chief Oper- DIRECTOR James Brown, Vice President James Brown, Vice President ating Officer, Chief Financial Offi- 240 GREENWICH STREET Securities Administration Serv- Securities Administration Serv- cer NEW YORK, NY 10286 ices ices 2600 Washington Ave Tel: 212-495-1784 C/O Wells Fargo Bank, N.A. C/O Wells Fargo Bank, N.A. Waco, Texas 76710 9062 Old Annapolis Rd. 9062 Old Annapolis Rd. CUSIP: Class NA: NA Tel: Columbia, MD 21045 Columbia, MD 21045 Startup/Issue Date: 09/09/2004 CUSIP: Class A-1: 10620W*AC2 Tel: (410) 884-2000 Tel: (410) 884-2000 Startup/Issue Date: 12/11/2018 BAMLL Comm Mtg Sec Trust CUSIP: Class A: 05491V*AA4; CUSIP: Class A-1: 08161U*AS9; Comm Mtg P/T Certs, Series Class B: 05491V*AE6; Class C: Class A-2: 08161U*AT7; Class BX Trust Comm Mezz P/T Certs, 2018-DSNY Upper-Tier REMIC 05491V*AG1; Class D: A-3: 08161U*AU4; Class A-4: Series 2018-BILT MZ Grantor James Brown, Vice President 05491V*AJ5; Class E: 08161U*AV2; Class A-5: Trust Securities Administration Serv- 05491V*AL0; Class VRR: 08161U*AW0; Class A-SB: James Brown, Vice President ices BCC2HB*0U7; Class VRR Interest: 08161U*AX8; Class X-A: Securities Administration Serv- C/O Wells Fargo Bank, N.A. NA 08161U*AY6; Class X-B: ices 9062 Old Annapolis Rd. Startup/Issue Date: 08/09/2018 08161U*AZ3; Class AS: C/O Wells Fargo Bank, N.A. Columbia, MD 21045 08161U*BA7; Class B: 9062 Old Annapolis Rd. Tel: (410) 884-2000 BBCMS Trust 2018-BXH Low- 08161U*BB5; Class C: Columbia, MD 21045 er-Tier Remic 08161U*BC3; Class X-D: CUSIP: Class A: 054967*AA2; Tel: (410) 884-2000 Althea D. Wright, Vice President 08161U*AA8; Class D: Class X-CP: 054967*AC8; Class CUSIP: Class M: 12433V*AA1; U.S. Bank National Association 08161U*AC4; Class E-RR: X-EXT: 054967*AE4; Class B: Class RR Interest: NA One Federal Street 3rd Floor 08161U*AE0; Class F-RR: 054967*AG9; Class C: Startup/Issue Date: 05/24/2018 Boston, MA 02110 08161U*AG5; Class G-RR: 054967*AJ3; Class D: Tel: 617-603-6449 08161U*AJ9; Class NR-RR: 054967*AL8; Class RR: NA 08161U*AL4 Cascade Funding Mezz Trust Startup/Issue Date: 11/06/2018 CUSIP: Class A: 05491R*AA3; Startup/Issue Date: 12/27/2018 Comm Mezz Trust P/T Certs, Class X-CP: 05491R*AC9; Class Series 2018-MTMZ Upper X-NCP: 05491R*AE5; Class B: BANK 2018-BNK15 Comm Mtg BOMF IIIa REMIC Trust James Brown, Vice President 05491R*AG0; Class C: P/T Certs, Series 2018-BNK15 2018-RN8 Securities Administration Serv- 05491R*AJ4; Class D: Upper-Tier REMIC Althea D. Wright, Vice President ices 05491R*AL9; Class E: James Brown, Vice President U.S. Bank National Association C/O Wells Fargo Bank, N.A. 05491R*AN5; Class F: Securities Administration Serv- One Federal Street 3rd Floor 9062 Old Annapolis Rd. 05491R*AQ8; Class R: ices Boston, MA 02110 Columbia, MD 21045 C/O Wells Fargo Bank, N.A. 05491R*AS4; Class VRR: Tel: (410) 884-2000 9062 Old Annapolis Rd. 96MSCO*WT2 Tel: 617-603-6449 CUSIP: Class MZA: Columbia, MD 21045 Startup/Issue Date: 10/24/2018 CUSIP: Class BIC: NA Startup/Issue Date: 09/28/2018 147273*AA4; Class MZB: Tel: (410) 884-2000 147273*AB2; Class MZC: BBCMS Trust 2018-BXH Up- CUSIP: Class A1: 06036F*AY7; 147273*AC0; Class X: per-Tier Remic BOMF Ivb Remic Trust Class A2: 06036F*AZ4; Class 147273*AD8 Althea D.
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    P2175 Microsatellite Markers for the Characterisation of Candida

    P2175 Microsatellite markers for the characterisation of Candida parapsilosis candidaemia isolates recovered in a tertiary care hospital Ana Gonzalez Gonzalez*1,2, Carolina Navarro San Francisco1,2, Beatriz Romero1,2, Rosa Del Campo1,2, Dolores Telleria2, Marta Cobo1,2, Elena Loza1,2, Rafael Canton Moreno1,2, Elia García G. De La Pedrosa1,2, Juan De Dios Caballero Pérez1,2 1 Microbiology, Hospital Ramón y Cajal, Madrid, Spain, 2 Instituto Ramón y Cajal de Investigación Sanitaria, Madrid, Spain Background: Candida parapsilosis (CP) is the second most frequent Candida species isolated from blood cultures in Spain. Epidemic outbreaks of candidemia caused by CP have been described, often associated with the hands of healthcare workers and the contamination of prosthetic devices. These outbreaks are difficult to characterize due to the genetic homogeneity of CP. In this work we studied two possible outbreaks of CP using a 4 microsatellite genotyping technique. Materials/methods: We detected 6 cases of CP candidemia in the Digestive Surgery ward (DSW) between October and November 2014 (patients DS1 to DS6) and 6 additional cases in the Hematology ward (HW) in the same period of 2015 (patients H1 to H6). CP isolates were stored at - 70ºC and subcultured in Sabouraud- chloramphenicol agar. Genomic DNA was then extracted after 1 hour of incubation with 10U of lyticase followed by a boiling step (100°C, 15 min) and centrifugation (13.000 rpm, 10 min). Microsatellite markers B5, CP1, CP4 and CP6 were amplified by PCR using specific primers marked with the fluorescent dyes FAM (B5 and CP6), HEX (CP4) and NED (CP1).