Publication 938 (Rev. November 2013) Introduction
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Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … ons/P938/201311/A/XML/Cycle02/source (Init. & Date) _______ Page 1 of 81 10:33 9Dec2013 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 (Rev. November 2013) 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 www.irs.gov/pub938. Information about any future developments af Collateralized Debt fecting Publication 938 (such as legislation enacted after we release it) will be posted on Obligations (CDOs)) 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 Get forms and other Information laws of the United States or a state. faster and easier by d. A real estate investment trust (as de fined in section 856). Internet at IRS.gov Dec 09, 2013 Page 2 of 81 Fileid: … ons/P938/201311/A/XML/Cycle02/source 10:33 9Dec2013 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 2013) Page 3 of 81 Fileid: … ons/P938/201311/A/XML/Cycle02/source 10:33 9Dec2013 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 2013 Apollo Residential Mortgage Se BAMLL ReRemic Trust Bayview Opportunity Fund IIIa BCAP LLC 2012RR12 Grp 1A curitization Tr 20131 Remic 1 2013FRR1 Grp 2 Remic Remic Tr 20125 Remic Althea D. Wright, Vice President Althea D. Wright, Vice President Althea D. Wright, Vice President Althea D. Wright, Vice President U.S. Bank National Association U.S. Bank National Association U.S. Bank National Association U.S. Bank National Association One Federal Street 3rd Floor One Federal Street 3rd Floor One Federal Street 3rd Floor One Federal Street 3rd Floor Boston, MA 02110 Boston, MA 02110 Boston, MA 02110 Boston, MA 02110 Tel: 6176036449 Tel: 6176036449 Tel: 6176036449 Tel: 6176036449 CUSIP: Class A: 03764K*AA3; CUSIP: Class A1: 05524R*AA4; CUSIP: Class BIC: N/A CUSIP: Class 1A1: 05542B*AA7; Class M1: 03764K*AB1; Class Class A1: U06007*AA3; Class Startup/Issue Date: 11/16/2012 Class 1A2: 05542B*AB5; Class M2: 03764K*AC9; Class C: A1: 05524R*AB2; Class B1: 1A3: 05542B*AC3; Class 2A1: 03764K*AD7; Class R: 05524R*AC0; Class B1: Bayview Opportunity Fund IIIa 05542B*AE9; Class 2A2: 03764K*AE5 U06007*AB1; Class B1: Remic Tr 20126 05542B*AF6; Class 2A3: Startup/Issue Date: 02/08/2013 05524R*AD8; Class R: Althea D. Wright, Vice President 05542B*AG4; Class 3A1: 05524R*AJ5; Class R: U.S. Bank National Association 05542B*AJ8; Class 3A2: Apollo Residential Mortgage Se 05524R*AK2; Class A2: One Federal Street 3rd Floor 05542B*AK5; Class 3A3: curitization Tr 20131 Remic 2 05524R*AF3; Class A2: Boston, MA 02110 05542B*AL3; Class 4A1: Althea D. Wright, Vice President U06007*AC9; Class A2: Tel: 6176036449 05542B*AN9; Class 4A3: U.S. Bank National Association 05524R*AF3; Class B2: 05542B*AQ2; Class 4A4: CUSIP: Class BIC: N/A One Federal Street 3rd Floor 05524R*AG1; Class B2: 05542B*AR0; Class 4A5: Startup/Issue Date: 12/27/2012 Boston, MA 02110 U06007*AD7; Class B2: 05542B*AS8; Class 5A1: Tel: 6176036449 05524R*AH9; Class R: 05542B*AV1; Class 5A3: 05524R*AJ5; Class R: Bayview Opportunity Master 05542B*AX7; Class 5A4: CUSIP: Class A: 03764K*AA3; 05524R*AK2 Fund II Remic Tr 20122NPL3 05542B*AY5; Class 5A5: Class M1: 03764K*AB1; Class Startup/Issue Date: 01/22/2013 Althea D. Wright, Vice President 05542B*AZ2 M2: 03764K*AC9; Class C: U.S. Bank National Association Startup/Issue Date: 12/28/2012 03764K*AD7; Class R: Banc of America Funding One Federal Street 3rd Floor 03764K*AE5 2012R6 Group 2 Remic Boston, MA 02110 BCAP LLC 2012RR12 Grp 1B Startup/Issue Date: 02/08/2013 Althea D. Wright, Vice President Tel: 6176036449 Remic U.S. Bank National Association CUSIP: Class BIC: N/A Althea D. Wright, Vice President BAMLL Commercial Mortgage One Federal Street 3rd Floor Startup/Issue Date: 10/25/2012 U.S. Bank National Association Securities 2012PARK Boston, MA 02110 One Federal Street 3rd Floor June Pak, V.P. Boston, MA 02110 c/o 1761 E. St. Andrew Place Tel: 6176036449 Bayview Opportunity Master Santa Ana, CA 92705 CUSIP: Class 1A1: Fund IIIa Remic Tr 20123NPL3 Tel: 6176036449 Althea D. Wright, Vice President Tel: (714) 2476299 05990E*AA8; Class 1A2: CUSIP: Class 1A1: 05542B*AA7; 05990E*AB6; Class 2A1: U.S. Bank National Association Class 1A2: 05542B*AB5; Class CUSIP: Class A: 05524U*AA7; 05990E*AC4; Class 2A2: One Federal Street 3rd Floor 1A3: 05542B*AC3; Class 2A1: Class X: 05524U*AC3 05990E*AD2; Class 3A1: Boston, MA 02110 05542B*AE9; Class 2A2: Startup/Issue Date: 12/13/2012 05990E*AE0; Class 3A2: Tel: 6176036449 05542B*AF6; Class 2A3: 05990E*AF7; Class R: N/A CUSIP: Class BIC: N/A 05542B*AG4; Class 3A1: BAMLL ReRemic Trust Startup/Issue Date: 11/30/2012 Startup/Issue Date: 12/19/2012 05542B*AJ8; Class 3A2: 2013FRR1 Grp 1 Remic 05542B*AK5; Class 3A3: Althea D.