Publication 938 15:16 - 5-FEB-2004
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Userid: ________ Leading adjust: 0% ❏ Draft ❏ Ok to Print PAGER/SGML Fileid: P938.cvt ( 5-Feb-2004) (Init. & date) Filename: D:\USERS\DJBuch00\documents\epicfiles\P93820034thqtrver1_03.sgm Page 1 of 200 of Publication 938 15:16 - 5-FEB-2004 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 (Rev. February 2004) 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), including CDOs issued in the form of Revenue “regular interests” in Financial Asset Securitiza- Service tion Investment Trusts (FASITs). The directory Mortgage for each calendar quarter is based on informa- tion submitted to the Internal Revenue Service during that quarter. This publication is only avail- Investment able on the Internet. For each quarter, there is: Conduits • A directory of new REMICs and CDOs, and • A section containing amended listings. (REMICs) You can use the directory to find the representa- tive of the REMIC or the issuer of the CDO from whom you can request tax information. The Reporting amended listing section shows changes to pre- viously listed REMICs and CDOs. Information The directory for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. (And Other Other information. Publication 550, Invest- ment Income and Expenses, discusses the tax Collateralized Debt treatment that applies to holders of these invest- ment products. For other information about Obligations (CDOs)) REMICs, see sections 860A through 860G of 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 2003 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). 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- Get forms and other information sentative, should follow the procedures in this faster and easier by: publication to request tax information from the representative of the REMIC or the issuer of the Internet • www.irs.gov or FTP• ftp.irs.gov CDO. 1) Any broker who holds a REMIC regular FAX • 703-368-9694 (from you FAX machine) interest or CDO for itself or as a nominee for an actual holder. Page 2 of 200 of Publication 938 15:16 - 5-FEB-2004 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 200 of Publication 938 15:16 - 5-FEB-2004 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 2003 Aames Mortgage Loan Trust 00077B*W41; Class IIA-X: Steven M. Hutchins, First Vice sota, N. A. 2002-2 00077B*W58; Class M: President 9062 Old Annapolis Road June Pak, Asst. V. P. 00077B*W66 135 South LaSalle Street, Suite Columbia, MD 21045 c/o Deutsche Bank Startup/Issue Date: 08/27/2002 1625 Tel: (410) 884-2000 1761 E. St. Andrew Place Chicago, IL 60603 Santa Ana, CA 92705 CUSIP: Class A-1: 004421*BE2; ABN AMRO Mortgage Corpora- Tel: (714) 238-6700 Class A-2A: 004421*BF9; Class Tel: (714) 247-6299 tion Multi-Class MPT Certifi- cates, Series 2002-8 CUSIP: Class A-P: 00077B*6B4; A-2B: 004421*BL6; Class A-2C: CUSIP: Class A-1: Steven M. Hutchins, First Vice Class B-1: 00077B*6D0; Class 004421*BM4; Class A-IO: 00253C*HV2; Class A-2: President B-2: 00077B*6E8; Class B-3: 004421*BG7; Class M-1: 00253C*HW0; Class M-1: 135 South LaSalle Street, Suite 00077B*6G3; Class B-4: 004421*BH5; Class M-2: 00253C*HX8; Class M-2: 1625 00077B*6H1; Class B-5: 004421*BJ1; Class M-3: 00253C*HY6; Class M-3: Chicago, IL 60603 00077B*6J7; Class IA-1: 004421*BK8; Class P: N/A; Class 00253C*HZ3; Class B-1: 00077B*5K5; Class IA-10: CE: N/A 00253C*JA6; Class C-1: Tel: (714) 238-6700 00075B*5U3; Class IA-11: Startup/Issue Date: 12/10/2002 AA0202*03C; Class P-1: CUSIP: Class B-1: 00077B*3G6; 00077B*5V1; Class IA-12: AA0202*03P Class B-2: 00077B*3H4; Class 00077B*6N8; Class IA-13: Ameriquest Mortgage Securities Startup/Issue Date: 12/12/2002 B-3: 00077B*3N1; Class B-4: 00077B*6P3; Class IA-14: Inc., Series 2002-D 00077B*3P6; Class B-5: 00077B*6Q1; Class IA-15: 00077B*6R9; Class IA-16: June Pak, Asst. V. P. ABN AMRO Mortgage Corpora- 00077B*3Q4; Class IA-1: c/o Deutsche Bank tion, Multi-Class MPT Certifi- 00077B*X57; Class IA-10: 00077B*6S7; Class IA-17: 00077B*6T5; Class IA-18: 1761 E St. Andrew Place cates, Series 2002-6 00077B*Y64; Class IA-11: Santa Ana, CA 92705 Steven M. Hutchins, First Vice 00077B*Y72; Class IA-12: 00077B*6U2; Class IA-19: President 00077B*Y80; Class IA-13: 00077B*6V0; Class IA-2: Tel: (714) 247-6299 00077B*5L3; Class IA-20: 135 South LaSalle Street, Suite 00077B*Y98; Class IA-14: CUSIP: Class AF: 31393F*MU7; 1625 00077B*Z22; Class IA-15: 00077B*6W8; Class IA-21: 00077B*6X6; Class IA-22: Class AV: 31393F*MV5; Class Chicago, IL 60603 00077B*Z30; Class IA-16: M-1: 03072S*EB7; Class M-2: 00077B*Z48; Class IA-17: 00077B*6Y4; Class IA-23: Tel: (714) 238-6700 03072S*EC5; Class S: 00077B*Z55; Class IA-18: 00077B*6Z1; Class IA-24: 00077B*7A5; Class IA-25: 31393F*MW3; Class CE: CUSIP: Class A-1: 00077B*S38; 00077B*Z63; Class IA-19: AQ02D3F*MX1; Class P: Class A-10: 00077B*T45; Class 00077B*Z71; Class IA-2: 00077B*7B3; Class IA-26: 00077B*7C1; Class IA-3: AQ02D3F*N28 A-2: 00077B*S46; Class A-3: 00077B*X65; Class IA-20: Startup/Issue Date: 12/06/2002 00077B*S53; Class A-4: 00077B*Z89; Class IA-21: 00077B*5M1; Class IA-4: 00077B*S61; Class A-5: 00077B*Z97; Class IA-22: 00077B*5N9; Class IA-5: 00077B*S79; Class A-6: 00077B*2A0; Class IA-23: 00077B*5P4; Class IA-6: Ameriquest Mortgage Securities 00077B*S87; Class A-7: 00077B*2B8; Class IA-24: 00077B*5Q2; Class IA-7: Inc., Series 2002-4 00077B*S95; Class A-8: 00077B*2C6; Class IA-25: 00077B*5R0; Class IA-8: June Pak, Asst.