Information Return for Real Estate

Mortgage Investment Conduits (REMICs)

and Issuers of Collateralized Debt Obligations

Form 8811

(Rev. September 2002) OMB No. 1545-1099

Department of the Treasury

Internal Revenue Service

1 Name of REMIC, FASIT or other issuer of CDO 2 Employer identification number

3 Address (Number, street, and room or suite no., or P.O. box no., city or town, state, and ZIP code)

4 Name and title of the representative to be contacted by the public (see instructions) 5 Telephone number of representative

( )

6 Address of the representative to be contacted by the public (if different from REMIC’s or issuer’s)

7 CUSIP number(s) (see instructions) 8 Startup day or issue date (mm/dd/yyyy)

Telephone number of representative

9 10

Name and title of the representative to be contacted by the IRS (see instructions)

( )

14 Address of the representative to be contacted by the IRS

General Instructions

Section references are to the

Internal Revenue Code.

A REMIC or issuer of a collateralized

debt obligation (CDO) (defined in

Regulations section 1.6049-7(d)(2))

uses Form 8811 to provide the

information required by Regulations

section 1.6049-7(b)(1)(ii).

Cat. No. 10460C Form 8811 (Rev. 9-2002)

Purpose of Form

(optional)

Please

Sign

Here

Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and

belief, it is true, correct, and complete.

 Signature (see instructions) Title Date 

Check below to indicate type of filer (see Who Must File):

REMIC

Holder of ownership interest in Financial Asset Securitization Investment Trust (FASIT)

Other issuer of collateralized debt obligation (CDO)

11 Address (number, street, and room or suite no., or P.O. box, city, state and ZIP code)

Name of holder of ownership interest in FASIT Employer identification number

12 13

The REMIC or issuer of a CDO

must file a new Form 8811 within 30

days after the change of any of the

information provided on a previously

filed Form 8811. If the REMIC or

another issuer ceases to have

interests outstanding, file Form 8811

with the word “VOID” written across

the form. The IRS lists any changes

or voided issues in Pub. 938, Real

Estate Mortgage Investment

Conduits (REMICs) Reporting

Information (And Other Collateralized

Debt Obligations (CDOs)).

Form 8811 must be filed by entities

that elect to be treated as a REMIC

and by issuers of CDOs. If a FASIT

issues a CDO, the holder of the

ownership interest in the FASIT must

file Form 8811.

File Form 8811 no later than 30

days after the (a) startup day of the

REMIC or (b) issue date of the

FASIT regular interest or other CDO.

Who Must File

When To File

The information in Box 1 and Boxes

3 through 8 will be published in Pub.

938, a directory of REMICs and

issuers of CDOs.

Note: A “regular interest” (as defined

in section 860L(b)(1)) issued by a

FASIT may constitute a CDO.

● Web Site www.irs.gov, or

● File transfer protocol ftp.irs.gov

Pub. 938 is not printed; it is

available using the Internet at—

Use and Availability of Information

on This Form

For Paperwork Reduction Act Notice, see page 2.

Send Form 8811 to REMIC

Publication Project, Internal Revenue

Service, 1111 Constitution Avenue,

N.W., Room 6033, Washington, DC

20224.

Where To File
Form 8811 (Rev. 9-2002) Page 2

Issuer of a CDO. Form 8811 must

be signed by a person who could

sign the return of the holder of the

ownership interest in the FASIT or

other issuer of the CDO.

The startup day is the day on which

the REMIC issued all of its regular

and residual interests. However, a

sponsor may contribute property to

a REMIC in exchange for regular

and residual interests over any

period of 10 consecutive days and

the REMIC may designate any one

of those 10 days as the startup day.

The day so designated is then the

startup day, and all interests are

treated as issued on that day. For

non-REMIC debt obligations (such

as FASIT regular interests), the

“issue date” is defined in section

1275(a)(2).

Specific Instructions

If the issuer of the CDO is a FASIT

that has no employer identification

number, write “NONE” in Box 2.

Boxes 9, 10, and 11 are to be

completed if the issuer of the CDO

is a FASIT. This information will not

appear in Pub. 938.

Enter the Committee on Uniform

Security Identification Procedure

(CUSIP) number assigned to each

class of REMIC regular interest or to

each CDO.

Box 2

Box 7

Box 8

Boxes 9, 10, and 11

REMIC with a startup day before

November 10, 1988. A REMIC with

a startup day before November 10,

1988, may elect to apply the rules

applicable to REMICs with a startup

day after November 9, 1988.

Otherwise, Form 8811 must be

signed by a residual interest holder

or, as provided in section 6903, by a

fiduciary who is acting for the

REMIC and who has given adequate

notice as prescribed in Regulations

section 301.6903-1(b). The term

“fiduciary” means a guardian,

trustee, executor, administrator,

receiver, conservator, or any person

acting in any fiduciary capacity for

any person.

Signatures

REMIC with a startup day after

November 9, 1988. For a REMIC

with a startup day after November 9,

1988, Form 8811 must be signed by

a person who could sign the return

of the entity in the absence of the

REMIC election. Thus, the return of

a REMIC that is a corporation or

trust must be signed by a corporate

officer or a trustee, respectively. For

REMICs that consist of segregated

pools of assets, the return must be

signed by a person who could sign

the return of the entity that owns the

assets of the REMIC under

applicable state law.

Enter the name, title, and either the

address or the address and

telephone number of the official or

representative designated by the

REMIC or issuer of the CDO to

provide information necessary to

figure the amount of interest and

original issue discount (OID) that the

holder is required to report on the

appropriate tax return.

Boxes 4, 5, and 6

Enter the name and title, address

and telephone number of the official

or representative of the REMIC or

Boxes 12, 13, and 14

Paperwork Reduction Act

Notice

The time needed to complete and

file this form will vary depending on

individual circumstances. The

estimated average time is:

Recordkeeping 3 hr., 50 min.

Learning about the law

or the form 35 min.

Preparing, copying,

assembling, and

sending the form

to the IRS 41 min.

If you have comments concerning

the accuracy of these time

estimates or suggestions for making

this form simpler, we would be

happy to hear from you. You can

write to the Tax Forms Committee,

Western Area Distribution Center,

Rancho Cordova, CA 95743-0001.

DO NOT send the tax form to this

office. Instead, see Where To File

on page 1.

We ask for the information on this

form to carry out the Internal

Revenue laws of the United States.

You are required to give us the

information. We need it to ensure

that you are complying with these

laws and to allow us to figure and

collect the right amount of tax.

You are not required to provide

the information requested on a form

that is subject to the Paperwork

Reduction Act unless the form

displays a valid OMB control

number. Books or records relating to

a form or its instructions must be

retained as long as their contents

may become material in the

administration of any Internal

Revenue law. Generally, tax returns

and return information are

confidential, as required by section

6103.

holder of the ownership interest in

the FASIT or other issuer of the CDO

whom the IRS may contact with

questions concerning this form. This

information will not appear in Pub.

938.