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US Internal Revenue Service: p938--1999

US Internal Revenue Service: p938--1999

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Important Change
This publication is available only on theInternet.
Introduction
This publication contains directories relatingto real estate mortgage investment conduits(REMICs) and collateralized debt obligations(CDOs), including CDOs issued in the formof “regular interests” in Financial AssetSecuritization Investment Trusts (FASITs).The directory for each calendar quarter isbased on information submitted to the InternalRevenue Service during that quarter. Thispublication is only available on the Internet.For each quarter, there is:
A directory of new REMICs and CDOs,and
A section containing amended listings.You can use the directory to find the repre-sentative of the REMIC or the issuer of theCDO from whom you can request tax infor-mation. The amended listing section showschanges to previously listed REMICs andCDOs.The directory for each calendar quarterwill be added to this publication approximatelysix weeks after the end of the quarter.
Other information.
Publication 550,
Invest- ment Income and Expenses,
discusses thetax treatment that applies to holders of theseinvestment products. For other informationabout REMICs, see sections 860A through860G of the Internal Revenue Code and anyregulations issued under those sections. Forinformation on FASITs, see sections 860Hthrough 860L of the Internal Revenue Code.
Back issues.
To get information for a REMICor CDO with a start-up/issue date prior to1999 follow these procedures.
Prior to 1996.
Paper editions of Publica-tion 938 are available for periods prior to1996. The November 1991 edition containsa complete directory of REMICs and CDOswith start-up/issue dates before October 1,1991. After that edition, yearly supplementswere issued. The November 1995 edition wasthe last paper edition of Publication 938. Toorder back issuesof the paper editions, call1–800–TAX–FORM (1–800–829–3676), ormail Form 6112,
Prior Years' Tax Form Order.
Be sure to specify which edition you want.
After 1995.
After the November 1995edition, Publication 938 is only availableelectronically. Back issues of these publica-tions are only available on the Internet.
Who May RequestInformation
The persons listed below, or their agent orrepresentative, should follow the proceduresin this publication to request tax informationfrom the representative of the REMIC or theissuer of the CDO.1)Any broker who holds a REMIC regularinterest or CDO for itself or as a nomineefor an actual holder.Departmentof theTreasury
InternalRevenueService
Publication 938
(Rev. December 1999)
Cat. No. 10647L
Real EstateMortgageInvestmentConduits(REMICs)ReportingInformation
(And OtherCollateralized DebtObligations (CDOs))
 
2)A middleman who holds a REMIC regu-lar interest or CDO as a nominee for anactual holder and who is required to filean information return with respect to theregular interest or CDO.3)The following persons, if they hold theirREMIC regular interest or CDO directlyand not through a nominee: a)Acorporation,b)A non-calendar year taxpayer,c)A dealer in securities or commod-ities required to register as suchunder the laws of the United Statesor a state,d)A real estate investment trust (asdefined in section 856 of the Inter-nal Revenue Code),e)An entity registered at all timesduring the taxable year under theInvestment Company Act of 1940,f)A common trust fund (as defined insection 584(a) of the Internal Rev-enue Code),g)A financial institution such as amutual savings bank, savings andloan association, building and loanassociation, cooperative bank,homestead association, credit un-ion, industrial loan association orbank, or other similar organization,h)Any trust which is exempt from taxunder section 664(c) of the InternalRevenue Code (i.e., a charitableremainder annuity trust or a chari-table remainder unitrust), andi) AREMIC.
Note.
A person listed in (3) above whoholds an interest through a nominee (insteadof directly from the REMIC or the issuer of theCDO) should request the information from thenominee instead of from the REMIC or theissuer of the CDO. The request should bemade of the nominee in the same manner asspecified below for requesting informationfrom the representative.
How To RequestInformation
Use the directory to find the representativeof the REMIC or issuer of the CDO. You canrequest information from the representativeor issuer by telephone or mail. If only an ad-dress is listed in the directory, you must re-quest the information in writing. Your requestmust specify the calendar quarter and theclasses of REMIC regular interests or CDOsfor which you need the information.The representative or issuer must providethe information to you by the later of:1)30 days after the close of the calendarquarter for which you request the infor-mation, or2)Two weeks after receiving your request.The representative or issuer can providethe information to you by telephone, by writ-ten statement sent by first class mail, byprinting the information in a publication thatis generally read by and available to personswho may request the information, or by anyother method agreed to by both parties. If theinformation is published, the representativeor issuer must notify you by telephone or inwriting of the publication in which the infor-mation will appear, the date of its appear-ance, and, if possible, the page number.Page 2
 
Directory of REMICs and Other CDOs for the First Quarter of 1999
ABN AMRO Mortgage Corp.Multi-Class MPTC, Series1998-3 REMIC II
Steven M. Hutchins, RemicTax Manager135 South LaSalle Street, Suite1625Chicago, IL 60674-4107Tel: (714)282-3980CUSIP:Class A-1: 00077B BZ5;Class A-2: 00077B CA9; ClassA-3:00077B CB7; Class A-4:00077B CC5; Class A-5: 00077BCD3; Class A-6: 00077B CE1;Class A-X: 00077B CF8; ClassA-P:00077B CG6; Class M:00077B CH4; Class B-1: 00077BCJ0; Class B-2: 00077B CK7;Class B-3: 00077B CM3; ClassB-4:00077B CN1; Class B-5:00077B CP6;Startup/Issue Date:8/16/1998
ABN AMRO Mortgage Corp.Multi-Class MPT Certs, Series1998-4 REMIC II
Steven M. Hutchins, REMICTax Manager135 South LaSalle Street, Suite1625Chicago, IL 60674-4107Tel: (714)282-3980CUSIP:Class A-1: 00077BCQ4; Class A-2: 00077B CR2;Class A-3:00077B CS0; ClassA-4: 00077B CT8; Class A-5:00077B CU5; Class A-6: 00077BCV3; Class A-7: 00077B CW1;Class A-8:00077B CX9; ClassA-9: 00077B CY7; Class A-10:00077B CZ4; Class A-11:00077B DA8; Class A-12:00077B DB6; Class A-13:00077B DC4; Class A-14:00077B DD2; Class A-15:00077B DE0;Startup/Issue Date:10/27/1998
ABN AMRO Mortgage Corp.Multi-Class MPT Certs, Series1998-5 REMIC II
Steven M. Hutchins, REMICTax Manager135 South LaSalle Street, Suite1625Chicago, IL 60674-4107Tel: (714)282-3980CUSIP:Class A-1: 00077BDR1; Class A-2: 00077B DS9;Class A-3:00077B DT7; ClassA-4: 00077B DU4; Class A-5:00077B DV2; Class A-6: 00077BEA7; Class A-7: 00077B EB5;Class A-8:00077B EC3; ClassA-9: 00077B ED1; Class A-10:00077B EE9; Class A-11:00077B EF6; Class M: 00077BEL3; Class B-1:00077B EM1;Class B-2: 00077B EN9; ClassB-3: 00077B EQ2; Class B-4:00077B ER0; Class B-5: 00077BES8;Startup/Issue Date:12/23/1998
ALLIANCE TRADE FINANCE
Anthony E. Heard, Manager3553 Atlantic ave. #248Long Beach, CA 90807Tel: (310)764–1900CUSIP:Private PlacementStartup/Issue Date:1/12/1999
Artesia Mortgage CMBS, Inc.Commercial MPT Cert., Series1998-C1 REMIC III
Steven M. Hutchins, REMICTax Manager135 South LaSalle Street, Suite1625Chicago, IL 60674-4107Tel: (714)282-3980CUSIP:Class A-1: 043029 AB3;Class A-2: 043029 AC1; ClassX: 043029 AA5; Class B: 043029AD9; Class C: 043029 AE7;Class D:043029 AF4; Class E:043029 AG2; Class F: 043029AH0; Class G: 043029 AJ6;Class NR: 043029 AK3;Startup/Issue Date:9/29/1998
Asset Backed Securities Cor-poration Home Equity LoanTrust 1998-LB1
Thomas J. Provenzano, VicePresident450 West 33rd Street14th FloorNew York, NY 10001Tel:CUSIP:Class A-1: 04541GAA0; Class A-2: 04541G AB8;Class A-3:04541G AC6; ClassX: N/A; Class R-1: N/A; ClassR-2: N/A;Startup/Issue Date:12/24/1998
BankBoston Home EquityLoan Trust 1998-2
JoAnn Manieri, Trust Officer450 West 33rd Street14th FloorNew York, NY 10001Tel:CUSIP:Class A-1: 06606WAG9; Class A-2: 06606W AH7;Class A-3:06606W AJ3; ClassA-4: 06606W AK0; Class A-5:06606W AL8; Class A-6:06606W AM6; Class A-7:06606W AN4; Class R-1:N/A;Class R-2: N/A;Startup/Issue Date:12/14/1998
Bank of America 1998–3REMIC I
Kelly A. Sheahan101 Barclay St. – 12ECorp. Trust Admin. – MBSNew York, NY 10286Tel: (212)815–2007CUSIP: ClassI-A-1:055240FD2; Class I-A-2:055240FE0; Class I-A-3:055240FF7; Class I-A-4055240FG5; Class I-A-5:055240FH3; Class I-A-6:055240GJ8; Class I-A-7:055240FJ9; Class I-A-8:055240FK6; Class I-A-9:055240FL4; Class IM–1:055240FQ3; Class IB–1:055240FR1; Class IB-2:055240FS9; Class I-X-1:055240FT7; Class I-X-3:055240FV2; Class I-X-4:055240FW0; Class II-A-1:055240FX8; Class II-A-2:055240FY6; Class II-A-3:055240FZ3; Class II-A-4:055240GA7; Class II-A-5:055240GB5; Class II-A-6:055240GC3; Class I-B-3:055240GK5; Class I-B-4:055240GM1; Class I-B-5:055240GP4; Class II-B-3:055240GR0; Class II-B-4:055240GT6; Class II-B-5:055240GV1; Class RI-1:055240fm2; Class RI-2:055240fm2; Class RII-1:055240fn0; Class RII-2:055240fn0; Class RIII-1:055240fp5; Class RIII–2:055240fp5;Startup/Issue Date:6/25/1998
Bank of America 1998–3REMIC II
Kelly A. Sheahan101 Barclay St. – 12ECorp. Trust Admin. – MBSNew York, NY 10286Tel: (212)815–2007CUSIP: ClassI-A-1:055240FD2; Class I-A-2:055240FE0; Class I-A-3:055240FF7; Class I-A-4055240FG5; Class I-A-5:055240FH3; Class I-A-6:055240GJ8; Class I-A-7:055240FJ9; Class I-A-8:055240FK6; Class I-A-9:055240FL4; Class IM–1:055240FQ3; Class IB–1:055240FR1; Class IB-2:055240FS9; Class I-X-1:055240FT7; Class I-X-3:055240FV2; Class I-X-4:055240FW0; Class II-A-1:055240FX8; Class II-A-2:055240FY6; Class II-A-3:055240FZ3; Class II-A-4:055240GA7; Class II-A-5:055240GB5; Class II-A-6:055240GC3; Class I-B-3:055240GK5; Class I-B-4:055240GM1; Class I-B-5:055240GP4; Class II-B-3:055240GR0; Class II-B-4:055240GT6; Class II-B-5:055240GV1; Class RI-1:055240fm2; Class RI-2:055240fm2; Class RII-1:055240fn0; Class RII-2:055240fn0; Class RIII-1:055240fp5; Class RIII–2:055240fp5;Startup/Issue Date:6/25/1998
Bank of America 1998–3REMIC III
Kelly A. Sheahan101 Barclay St. – 12ECorp. Trust Admin. – MBSNew York, NY 10286Tel: (212)815–2007CUSIP: ClassI-A-1:055240FD2; Class I-A-2:055240FE0; Class I-A-3:055240FF7; Class I-A-4055240FG5; Class I-A-5:055240FH3; Class I-A-6:055240GJ8; Class I-A-7:055240FJ9; Class I-A-8:055240FK6; Class I-A-9:055240FL4; Class IM–1:055240FQ3; Class IB–1:055240FR1; Class IB-2:055240FS9; Class I-X-1:055240FT7; Class I-X-3:055240FV2; Class I-X-4:055240FW0; Class II-A-1:055240FX8; Class II-A-2:055240FY6; Class II-A-3:055240FZ3; Class II-A-4:055240GA7; Class II-A-5:055240GB5; Class II-A-6:055240GC3; Class I-B-3:055240GK5; Class I-B-4:055240GM1; Class I-B-5:055240GP4; Class II-B-3:055240GR0; Class II-B-4:055240GT6; Class II-B-5:055240GV1; Class RI-1:055240fm2; Class RI-2:055240fm2; Class RII-1:055240fn0; Class RII-2:055240fn0; Class RIII-1:055240fp5; Class RIII–2:055240fp5;Startup/Issue Date:6/25/1998
Bank of America 1999–1 LowerTier REMIC
Kelly A. Sheahan101 Barclay St. – 12ECorp. Trust Admin. – MBSNew York, NY 10286Tel: (212)815–2007CUSIP:Class A-1: 060506AA0;Class A-2: 060506AB8; ClassA-3: 060506AC6; Class A-4:060506AD4; Class A-5:060506AE4; Class A-6:060506AF9; Class A-7:060506AG7; Class A-8:060506AH5; Class A-9:060506AJ1; Class A-10:060506AK8; Class A-11:060506AL6; Class A-12:060506AM4; Class A-13:060506AN2; Class A-14:060506AP7; Class A-15:060506AQ5; Class A-16:060506AR3; Class A-17:060506AS1; Class A-18:060506AT9; Class A–19:060506AU6; Class A-20:060506AV4; Class A-21:060506AW2; Class A-22:060506AX0; Class A-23:060506AY8; Class A-24:060506AZ5; Class A-PO:060506BA9; Class A-R:Page3

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