Publication 938 (Rev. March 2006) Cat
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Userid: ________ Leading adjust: -10% ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: P938.SGM ( 9-Mar-2006) (Init. & date) Filename: D:\USERS\4h5fb\documents\Epicfiles\05Pub 9384Q1.sgm Page 1 of 219 of Publication 938 13:14 - 9-MAR-2006 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 (Rev. March 2006) Cat. No. 10647L Introduction Department This publication contains directories relating to of the real estate mortgage investment conduits Treasury 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 during that quarter. This publication is only avail- Mortgage able on the Internet. For each quarter, there is a directory of new REMICs and CDOs, and a section containing Investment amended listings. You can use the directory to find the representative of the REMIC or the is- suer of the CDO from whom you can request tax Conduits information. The amended listing section shows changes to previously listed REMICs and CDOs. The update for each calendar quarter will (REMICs) be added to this publication approximately six weeks after the end of the quarter. Reporting Other information. Publication 550, Invest- ment Income and Expenses, discusses the tax treatment that applies to holders of these invest- Information ment products. For other information about REMICs, see sections 860A through 860G of the Internal Revenue Code (IRC) and any regu- (And Other lations issued under those sections. Back issues. Back issues of this publication Collateralized Debt are only available on the internet. To get issues of this publication back to 1996, visit the IRS Obligations (CDOs)) website at www.irs.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 219 of Publication 938 13:14 - 9-MAR-2006 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, credit union, industrial loan association • The 14th day after the receipt of your re- or bank, or other similar organization. How To Request quest. 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 i. A REMIC. by and available to persons who may request 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 Note. A person listed in (3) above who holds the representative or issuer must notify you by in writing. Your request must specify the calen- an interest through a nominee (instead of di- telephone or in writing of the publication in which dar quarters and the classes of REMIC regular rectly from the REMIC or the issuer of the CDO) the information will appear, the date of its ap- interests or CDOs for which you need the infor- should request the information from the nomi- pearance, and, if possible, the page number. 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 Page 3 of 219 of Publication 938 13:14 - 9-MAR-2006 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 2005 Aberdeen II Holding Single Tel: (714) 247-6328 004421*KM4; Class M-4: 9062 Old Annapolis Road Loan REMIC 004421*KN2; Class CE: Columbia, MD 21045 CUSIP: Class A-1A: 111305*876; Class P: 111305*884 David Lazarus, Managing Direc- 004375CN91; Class A-1B: Tel: (410) 884-2000 Startup/Issue Date: 01/14/2005 tor 004375CP40; Class A-2A: CUSIP: Class 1-A-1: 200 Witmer Road, 004375CQ23; Class A-2B: 007036*FN1; Class 2-A-1: Horsham, PA 19044 004375CR06; Class A-2C: Ace Sec Corp Home Equity 007036*FP6; Class 2-A-2-1: 004375CS88; Class M-1: Trust P/T Cert Ser 2005-HE1 Tel: 007036*FQ4; Class 2-A-2-2: 004375CT61; Class M-2: REMIC II 007036*FR2; Class 3-A-1: CUSIP: Class : N/A 004375CU35; Class M-3: James Brown Vice President, 007036*FS0; Class 4-A-1: Startup/Issue Date: 02/02/2005 004375CV18; Class M-4: Securities Administration Serv- 007036*FT8; Class 5-A-1-1: 004375CW90; Class M-5: ices 007036*FU5; Class 5-A-1-2: ACCREDITED MORTGAGE 004375CX73; Class M-6: C/O Wells Fargo Bank, N.A. 007036*FV3; Class 5-A-2: LOAN TRUST 2004-3 004375CY56 9062 Old Annapolis Road 007036*FW1; Class 5-M-1: Startup/Issue Date: 02/24/2005 EIKO AKIYAMA Columbia, MD 21045 007036*FX9; Class 5-M-2: c/o DEUTSCHE BANK Tel: (410) 884-2000 007036*FY7; Class 5-M-3: NATIONAL TRUST COMPANY, Accredited Mortgage Loan 007036*FZ4; Class 5-M-4: 1761 E. ST. ANDREW PLACE, Trust 2005-1 CUSIP: Class A-1A: 007036*GA8; Class C-B-1: Santa Ana, CA 92705 June Pak, V.P. 004421*KP7; Class A-1B: 007036*GB6; Class C-B-2: 004421*KQ5; Class A-2A: Tel: (714) 247-6328 c/o Deutsche Bank National 007036*GC4; Class C-B-3: Trust Company, 004421*KR3; Class A-2B: 007036*GD2; Class C-B-4: CUSIP: Class 1A1: 1761 E. St. Andrew Place, 004421*KS1; Class A-2C: 007036*GH3; Class C-B-5: 004375*AY7; Class 1A2: Santa Ana, CA 92705 004421*KT9; Class M-1: 007036*GJ9; Class C-B-6: 004375*AZ4; Class 1A3: 004421*KU6; Class M-2: Tel: (714) 247-6257 007036*GK6; Class C-B-7: 004375*BA8; Class 1A4: 004421*KV4; Class M-3: 007036*GN0; Class C-B-8: 004375*BB6; Class 1A5: CUSIP: Class A-1A: 004421*KW2; Class M-4: 007036*GP5; Class C-B-9: 004375*BC4; Class 1A6: 004375*CN9; Class A-1B: 004421*KX0; Class M-5: 007036*GQ3; Class 5-X: 004375*BD2; Class 1M1: 004375*CP4; Class A-2A: 004421*KY8; Class M-6: 007036*GL4; Class P: 004375*BE0; Class 1M2: 004375*CQ2; Class A-2B: 004421*KZ5; Class M-7: 007036*GM2 004375*BF7; Class 1M3: 004375*CR0; Class A-2C: 004421*LA9; Class M-8: Startup/Issue Date: 01/27/2005 004375*BG5; Class 1M4: 004375*CS8; Class M-1: 004421*LB7; Class M-9: 004375*BH3; Class 1M: 004375*CT6; Class M-2: 004421*LC5; Class B-1: 004375*BJ9; Class 2A1: 004421*LD3; Class B-2: Adjustable Rate Mortgage Trust 004375*CU3; Class M-3: ARM P/T Certs. 2004-3 REMIC III 004375*BK6; Class 2A2: 004375*CV1; Class M-4: 004421*LE1; Class P: N/A; Class 004375*BL4; Class 2A3: CE: N/A; Class CE-1: N/A James Brown Vice President, 004375*CW9; Class M-5: Securities Administration Serv- 004375*BM2; Class 2A4: 004375*CX7; Class M-6: Startup/Issue Date: 01/31/2005 004375*BN0; Class 2A5: ices 004375*CY5; Class TRUST: C/O Wells Fargo Bank, N.A. 004375*BP5; Class 2A6: AC0501*101 Adjustable Rate Mortgage Trust 004375*BQ3; Class 2M1: 9062 Old Annapolis Road Startup/Issue Date: 02/24/2005 A/R M/B PT Cert 2004-5 REMIC Columbia, MD 21045 004375*BR1; Class 2M2: IV 004375*BS9; Class 2M3: ACE Sec Corp Home Equity James Brown Vice President, Tel: (410) 884-2000 004375*BT7; Class 2M4: Securities Administration Serv- 004375*BU4; Class 2M5: Trust AB PT Cert Ser 2004-RM2 CUSIP: Class 1-A-1: REMIC II ices 007036*CR5; Class 2-A-1: 004375*BV2; Class 2M6: C/O Wells Fargo Bank, N.A.