Publication 938 (Rev. August 2002)
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Userid: ________ Leading adjust: 0% ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: P938.sgm (23-Aug-2002) (Init. & date) Page 1 of 47 of Publication 938 15:57 - 23-AUG-2002 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 Introduction (Rev. August 2002) 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 avail- able 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 representa- tive 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 2002 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 di- rectory 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 Forms Order. Be sure to specify which edition you want. After 1995. After the November 1995 edi- tion, 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 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. Page 2 of 47 of Publication 938 15:57 - 23-AUG-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 quarters and the classes of REMIC regular Revenue Code (a charitable remainder interests or CDOs for which you need the infor- 3) The following persons, if they hold their annuity trust or a charitable remainder mation. REMIC regular interest or CDO directly 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) The 30th day after the close of the calen- b) A non-calendar year taxpayer, dar quarter for which you request the infor- Note. A person listed in (3) above who holds mation, 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) The 14th day after the receipt of your re- laws of the United States or a state, should request the information from the nomi- quest. d) A real estate investment trust (as de- nee instead of from the REMIC or the issuer of The representative or issuer can provide the fined in section 856 of the Internal Rev- the CDO. The request should be made of the information to you by telephone, by written enue Code), nominee in the same manner as specified below statement sent by first class mail, by printing the for requesting information from the representa- information in a publication that is generally read e) An entity registered at all times during tive. by and available to persons who may request the tax year under the Investment Com- the information, or by any other method agreed pany Act of 1940, to by both parties. If the information is published, f) A common trust fund (as defined in the representative or issuer must notify you by section 584(a) of the Internal Revenue telephone or in writing of the publication in which Code), How To Request the information will appear, the date of its ap- pearance, and, if possible, the page number. g) A financial institution such as a mutual Information savings bank, savings and loan associ- ation, 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 47 of Publication 938 15:57 - 23-AUG-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 2002 Aames Mortgage Trust 2001-1, CUSIP: Class IA-1: P/T Certs., Series 2001-HE1 sota, N.A. Mort Pass-Through Certificates, 00077B*VH3; Class IA-2: REMIC III 11000 Broken Land Parkway Series 2001-1 00077B*VJ9; Class IA-3:Sherri Sharps, Vice President, Columbia, MD 21044 00077B*VK6; Class IA-4: June Pak, Assistant Vice Presi- Securities Administration Serv- Tel: (410) 884-2000 dent 00077B*VL4; Class IA-5: ices c/o Deutsche Bank 00077B*VM2; Class IA-6: C/O Wells Fargo Bank Minne- CUSIP: Class Note: 1761 E. St. Andrew Place 00077B*VN0; Class IA-7: sota, N.A. 00203Y*AE0 Santa Ana, CA 92705 00077B*VP5; Class IA-8: 11000 Broken Land Parkway Startup/Issue Date: 12/19/2001 00077B*VQ3; Class IA-9: Columbia, MD 21044 Tel: (714) 247-6299 00077B*VR1; Class IA-10: Tel: (410) 884-2000 ARC Net Interest Margin Trust, CUSIP: Class A-1: 00077B*VS9; Class IA-11: Series 2001-6 00253C*GL5; Class A-2: 00077B*VT7; Class IA-12: CUSIP: Class A-1: 004427*AJ9; Barry Silvermetz, Vice President, 00253C*GM3; Class A-IO: 00077B*VU4; Class IA-13: Class A-IO: 004427*AK6; Class Securities Administration Serv- 00253C*GN1; Class M-1: 00077B*WC3; Class IA-14: M-1: 004427*AL4; Class M-2: ices 00253C*GP6; Class M-2: 00077B*WD1; Class IA-15: 004427*AM2; Class M-3: C/O Wells Fargo Bank Minne- 00253C*GQ4; Class B: 00077B*WE9; Class IA-16: 004427*AN0; Class P: N/A; Class sota, N.A. 00253C*GR2; Class P: 00077B*WF6; Class IA-17: CE: N/A 11000 Broken Land Parkway AA0101*101; Class C: 00077B*WG4; Class IA-18: Startup/Issue Date: 11/20/2001 Columbia, MD 21044 00077B*WH2; Class IM: AA0101*102 Tel: (410) 884-2000 Startup/Issue Date: 03/29/2001 00077B*WJ8; Class IB-1: Ameriquest Mortgage Securities 00077B*WK5; Class IB-2: Inc., Floating Rate Mort CUSIP: Class A: 03878L*AE6 00077B*WL3; Class IB-3: Aames Mortgage Trust 2001-4 Pass-Through Certs, Series Startup/Issue Date: 11/21/2001 00077B*WU3; Class IB-4: 2001-2 June Pak, Assistant Vice Presi- 00077B*WV1; Class IB-5: dent 00077B*WW9; Class IIA-1: June Pak, Assistant Vice Presi- Asset Backed Securities Corp. c/o Deutsche Bank 00077B*WN9; Class IIA-P: dent Home Equity Loan Trust Asset 1761 E. St. Andrew Place 00077B*WP4; Class IIA-X: c/o Deutsche Bank Backed P/T Certs., Series Santa Ana, CA 92705 00077B*WQ2; Class IIM: 1761 E. St. Andrew Place 2001-HE3 REMIC III 00077B*WR0; Class IIB-1: Santa Ana, CA 92705 Barry Silvermetz, Vice President, Tel: (714) 247-6299 00077B*WS8; Class IIB-2: Tel: (714) 247-6299 Securities Administration Serv- CUSIP: Class A-1: 00077B*WT6; Class IIB-3: ices 00253C*HE0; Class A-2: 00077B*WX7; Class IIB-4: CUSIP: Class A-1: 03072S*BA2; C/O Wells Fargo Bank Minne- 00253C*HF7; Class A-3: 00077B*WY5; Class IIB-5: Class A-2: 03072S*BB0; Class sota, N.A. 00253C*HG5; Class A-4: 00077B*WZ2 M-1: 03072S*BC8; Class M-2: 11000 Broken Land Parkway 00253C*HH3; Class IO: Startup/Issue Date: 08/29/2001 03072S*BD6; Class M-3: Columbia, MD 21044 00253C*HJ9; Class M-1: 03072S*BE4; Class CE: AQ0102*101; Class P: Tel: (410) 884-2000 00253C*HK6; Class M-2: ABN AMRO Mortgage Corpora- AQ0102*102 00253C*HL4; Class B: CUSIP: Class A-1: tion, Multi-Class MPTC, Series Startup/Issue Date: 09/27/2001 04541G*BU5; Class A-IO: 00253C*HM2 2001-7, REMIC II Startup/Issue Date: 12/15/2001 04541G*BV3; Class M-1: Steven M.