Information Return for Real Estate

Mortgage Investment Conduits (REMICs)

and Issuers of Collateralized Debt Obligations

Form 8811

(Rev. September 2005) OMB No. 1545-1099

Department of the Treasury

Internal Revenue Service

1 Name of REMIC or issuer of CDO 2 Employer identification number

3 Address (see instructions)

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)

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

( )

11 Address of the representative to be contacted by the IRS

General Instructions

Section references are to the Internal

Revenue Code unless otherwise

noted.

A REMIC or issuer of a 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. 9-2005)

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

Issuer of collateralized debt obligation (CDO)

9 10

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.

Form 8811 must be filed by entities

that elect to be treated as a REMIC

and by issuers of CDOs.

File Form 8811 no later than 30 days

after the startup day of the REMIC

or issue date of the 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.

● Website 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 back of form.

Send Form 8811 to REMIC

Publication Project, Internal Revenue

Service, 1111 Constitution Ave. NW,

IR-6406, Washington, DC 20224.

Where To File

If the REMIC or another issuer

ceases to have interests

outstanding, file a copy of the

original Form 8811 with the word

“VOID” written across the form. 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

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)).

When completing a new Form

8811 for this purpose, write the

word “AMENDED” across the top of

the form. If the issuer is a FASIT,

and the information being amended

does not appear on the current

version of the form, prepare a

separate statement detailing the

information that is being changed.

File the amended Form 8811, a copy

of the original Form 8811 (with the

word “COPY” written across the top

of the form), and the separate

statement (if required).

Caution: A Financial Asset Securitization Investment Trust (FASIT) should only file this form if it is amending or voiding a previously

filed Form 8811. See When To File.
Form 8811 (Rev. 9-2005) Page 2

Issuer of a CDO. Form 8811 must

be signed by a person who could

sign the return of the 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, the

“issue date” is defined in section

1275(a)(2).

Specific Instructions

Enter the number, street, room or

suite number (or P.O. box number),

city or town, state, and zip code.

You may enter a website address

only if the address takes you

directly to a webpage that contains

all the address information specified

in the prior sentence.

Enter the Committee on Uniform

Security Identification Procedure

(CUSIP) number assigned to each

class of REMIC regular interest or to

each CDO.

Box 3

Box 7

Box 8

Enter the name, title, and either the

address or the address and

telephone number of the official or

representative designated by the

Boxes 4, 5, and 6

Enter the name and title, address,

and telephone number of the official

or representative of the REMIC or

issuer of the CDO whom the IRS

may contact with questions

concerning this form. This

information will not appear in 

Pub. 938.

Boxes 9, 10, and 11

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., 6 min.

Learning about the law

or the form 35 min.

Preparing, copying,

assembling, and

sending the form

to the IRS 40 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

Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111

Constitution Ave. NW, IR-6406,

Washington, DC 20224.

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.

Note. Do not complete Box 6 if the

entry would be the same address that

was entered in Box 3.

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.

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.

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. You may

enter a website address in Box 6

only if the address takes you

directly to a webpage that contains

all the address information specified

in the instructions for Box 3.