REMICs, mortgage REITs, mortgage trusts and other real estate mortgage securitization vehicles / Marshall D. Feiring

Author: Feiring, Marshall D.
Additional Titles: REMICs, FASITs and other mortgage-backed securities
Published: Arlington, VA : Tax Management, [1999]-
Copyright Date: [©1999]
Additional Creators: Tax Management Inc

Access Online

www.bloomberglaw.com , Remote users need to be connected to the Penn State GlobalProtect VPN service to access

Availability

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Series

Tax management portfolios ; 741-2nd

Contents

Detailed analysis. Introduction and a framework for explanation -- Basic mortgage taxation -- Grantor trusts that hold mortgage pools ("Mortgage Trusts") -- Taxation of mortgage trust certificate holders and mortgage information trust reporting -- Real estate mortgage investment conduit (REMICs) -- REMIC taxable income and taxes imposed on REMICS -- Taxing REMIC regular interest holders -- Taxing REMIC residual interest holders -- Life of a REMIC -- Use of REMICs to workout distressed loans -- Taxable mortgage pools -- Mortgage REITs -- Offshore arrangements -- Working papers.

Summary

" ... focuses on Real Estate Mortgage Investment Conduits (REMICs) and describes in detail the other various types of mortgage-backed securities (MBSs), including pass-through securities, mortgage-backed bonds. The portfolio places special emphasis on the secondary mortgage market and the MBS programs offered by the Government National Mortgage Association, the Federal Home Loan Mortgage Corporation, and the Federal National Mortgage Association."

Subject(s)

Publication Frequency

Updated irregularly

Note

Published: Washington, D.C., 1999-2007.
Title from title screen (viewed Feb. 25, 2014).

Bibliography Note

Includes bibliographical references.

Technical Details

Mode of access: World Wide Web.

View MARC record | catkey: 19173181