Userid: SD_5PQGB DTD tipx Leadpct: 0% Pt. size: 8 J Draft J Ok to Print PAGER/SGML Fileid: ...uments_1\Pub_938\4th Quarter_2010\P938_4Qtr_RPG_Final_Ron.xml (Init. & date) Page 1 of 100 of Publication 938 15:26 - 30-MAR-2011 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 938 Introduction (Rev. March 2011) Section references are to the Internal Revenue Department Cat. No. 10647L Code unless otherwise noted. of the This publication contains directories relating Treasury to real estate mortgage investment conduits Internal (REMICs) and collateralized debt obligations Revenue Real Estate (CDOs). The directory for each calendar quarter Service is based on information submitted to the IRS 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- ment products. For other information about Information REMICs, see sections 860A through 860G of the Internal Revenue Code (IRC) and any regu- lations issued under those sections. (And Other Publication 938 is only available electroni- cally. To get Publication 938, including back Collateralized Debt issues of the publication, visit the IRS website at Obligations (CDOs)) 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). 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 IRS.gov f. A common trust fund (as defined in sec- tion 584(a)). Mar 30, 2011 Page 2 of 100 of Publication 938 15:26 - 30-MAR-2011 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, The 14th day after the receipt of your re- credit union, industrial loan association • quest. or bank, or other similar organization. How To Request h. Any trust that is exempt from tax under The representative or issuer can provide the section 664(c) (a charitable remainder Information information to you by telephone, by written annuity trust or a charitable remainder statement sent by first class mail, by printing the 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 by and available to persons who may request i. A REMIC. 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 the representative or issuer must notify you by Note. A person listed in (3) above who holds telephone or in writing of the publication in which an interest through a nominee (instead of di- in writing. Your request must specify the calen- the information will appear, the date of its ap- rectly from the REMIC or the issuer of the CDO) dar quarters and the classes of REMIC regular pearance, and, if possible, the page number. should request the information from the nomi- interests or CDOs for which you need the infor- 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 Publication 938 (March 2011) Page 3 of 100 of Publication 938 15:26 - 30-MAR-2011 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 2010 ASG RESECURITIZATION Class H: 05952A*AY0; Class J: 05955A*AN1; Class M-5: CUSIP: Class A-4A: TRUST SERIES 2009-1 05952A*BA1; Class K: 05955A*AP6; Class M-6: 05955F*AA8; Class A-4B: Carrie Reynolds, Vice President 05952A*BC7; Class L: 05955A*AQ4; Class M-7: 05955F*AC4 540 W. Madison Street, Suite 05952A*BE3; Class M: 05955A*AB7; Class M-8: Startup/Issue Date: 07/06/2009 1804 05952A*BG8; Class N: 05955A*AC5; Class M-9: Chicago, IL 60661 05952A*BJ2; Class O: 05955A*AD3; Class P: Banc of America Re-REMIC 05952A*BL7; Class P: 05955A*AF8 Tel: (714) 259-6200 Trust Comm Mtg Certs Ser 05952A*BN3; Class Q: Startup/Issue Date: 05/30/2008 2010-UBER3 Group 1 REMIC CUSIP: Class GT A100: 05952A*BQ6; Class S: James Brown Vice President, 00212C*BF3; Class GT A30: 05952A*BS2; Class XW: Banc of America Funding Securities Administration Serv- 00212C*AR8; Class GT A35: 05952A*AJ3 2009-R6 Trust Mort. Cert, Series ices 00212C*AS6; Class GT A40: Startup/Issue Date: 06/27/2008 2009-R6 C/O Wells Fargo Bank N.A. 00212C*AT4; Class GT A45: Carrie Reynolds, Vice President 9062 Old Annapolis Rd. 00212C*AU1; Class GT A50: Bank of America Commercial 540 W. Madison Street, Suite Columbia, MD 21045 00212C*AV9; Class GT A55: Mortgage Inc, CMPT Certs, Se- 1804 00212C*AW7; Class GT A60: Tel: (410) 884-2000 ries 2008-LS1 Chicago, IL 60661 00212C*AX5; Class GT A65: Carrie Reynolds, Vice President CUSIP: Class A-4A-1: 00212C*AY3; Class GT A70: 540 W. Madison Street, Suite Tel: (714) 259-6200 05955U*AA5; Class A-4B-1: 00212C*AZ0; Class GT A75: 1804 CUSIP: Class 1-A-1: 05955U*AC1 00212C*BA4; Class GT A80: Chicago, IL 60661 05955D*AA3; Class 1-A-2: Startup/Issue Date: 01/28/2010 00212C*BB2; Class GT A85: 05955D*AB1; Class 2-A-1: 00212C*BC0; Class GT A90: Tel: (714) 259-6200 05955D*AD7; Class 2-A-2: Banc of America Re-REMIC 00212C*BD8; Class GT A95: CUSIP: Class A-1: Trust Comm Mtg Certs Ser 00212C*BE6; Class GT G100: 05955D*AE5; Class 3-A-1: 20173W*AA6; Class A-1A: 2010-UBER3 Group 2 REMIC 00212C*AQ0; Class GT G30: 05955D*AF2; Class 3-A-2: 20173W*AF5; Class A-2: James Brown Vice President, 00212C*AA5; Class GT G35: 05955D*AG0; Class 4-A-1: 20173W*AB4; Class A-3: Securities Administration Serv- 00212C*AB3; Class GT G40: 05955D*AH8; Class 4-A-2: 20173W*AC2; Class A-4A: ices 00212C*AC1; Class GT G45: 05955D*AJ4; Class GT 2-A-2: 20173W*AD0; Class A-4B: C/O Wells Fargo Bank N.A. 00212C*AD9; Class GT G50: 05955D*AE5; Class GT 4-A-2: 20173W*AE8; Class A-4BF: 9062 Old Annapolis Rd. 00212C*AE7; Class GT G55: 05955D*AJ4 20173W*CB2; Class A-J: Startup/Issue Date: 06/30/2009 Columbia, MD 21045 00212C*AF4; Class GT G60: 20173W*AJ7; Class A-M: 00212C*AG2; Class GT G65: 20173W*AH1; Class A-SM: Tel: (410) 884-2000 00212C*AH0; Class GT G70: Banc of America Funding 20173W*AG3; Class B: CUSIP: Class A-4A-2: 00212C*AJ6; Class GT G75: 2009-R7 Trust Mort. Cert, Series 20173W*AM0; Class C: 05955U*AG2; Class A-4B-2: 00212C*AK3; Class GT G80: 2009-R7 20173W*AP3; Class D: 05955U*AJ6 00212C*AL1; Class GT G85: 20173W*AR9; Class E: Carrie Reynolds, Vice President Startup/Issue Date: 01/28/2010 00212C*AM9; Class GT G90: 20173W*AT5; Class F: 540 W. Madison Street, Suite 00212C*AN7; Class GT G95: 20173W*AV0; Class G: 1804 00212C*AP2; Class GT M10: 2173WAX6; Class GT V: N/A; Chicago, IL 60661 Banc of America Re-REMIC 00212C*BH9; Class GT M15: Class H: 20173W*AZ1; Class J: Trust Comm Mtg Certs Ser Tel: (714) 259-6200 00212C*BJ5; Class GT M20: 20173W*BB3; Class K: 2010-UBER3 Group 3 REMIC 00212C*BK2; Class GT M25: 20173W*BD9; Class L: CUSIP: Class 2-A-1: James Brown Vice President, 00212C*BL0; Class GT M30: 20173W*BF4; Class M: 05955G*AL2; Class 2-A-2: Securities Administration Serv- 00212C*BM8; Class GT M35: 20173W*BH0; Class N: 05955G*AM0; Class 3-A-1: ices 00212C*BN6; Class GT M40: 20173W*BK3; Class O: 05955G*AP3; Class 3-A-2: C/O Wells Fargo Bank N.A.