Information Return for Real Estate

Mortgage Investment Conduits (REMICs)

and Issuers of Collateralized Debt Obligations

Form 8811

OMB No. 1545-1099 (Rev. November 1994)

Department of the Treasury

Internal Revenue Service

1 Name of REMIC or issuer of a collateralized debt obligation 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

9 Name and title of the representative to be contacted by the IRS (see instructions) 10 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.

The REMIC or issuer of a

collateralized debt obligation 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

other issuer ceases to have interests

outstanding, file Form 8811 with the

word “VOID” written across the

form. The IRS will delete the

information on this REMIC or issuer

from Pub. 938.

Paperwork Reduction Act

Notice

A REMIC or another issuer of an

instrument to which section

1272(a)(6) applies (collateralized debt

obligation) uses Form 8811 to

provide the information required by

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

The information in Box 1 and Boxes

3 through 8 will be published in Pub.

938, Real Estate Mortgage

Investment Conduits (REMICs)

Reporting Information. This

The time needed to complete and

file this form will vary depending on

individual circumstances. The

estimated average time is:

Recordkeeping 2 hr., 38 min.

Entities that elect to be treated as a

REMIC and issuers of a

collateralized debt obligation must

file Form 8811.

Learning about the law

or the form 24 min.

Preparing, copying,

assembling, and

sending the form

to the IRS 27 min.

File Form 8811 no later than 30

days after (a) the startup day of the

REMIC or (b) the issue date of the

collateralized debt obligation.

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

Cat. No. 10460C Form 8811 (Rev. 11-94)

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.

Purpose of Form

Who Must File

When To File

(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) Date © Title

write to both the Internal Revenue

Service, Attention: Tax Forms

Committee, PC:FP, Washington, DC

20224, and the Office of

Management and Budget,

Paperwork Reduction Project

(1545-1099), Washington, DC 20503.

DO NOT send the tax form to either

of these offices. Instead, see Where

To File on page 2.

publication contains a directory of

REMICs and issuers of collateralized

debt obligations.
Form 8811 (Rev. 11-94) Page 2

Issuer of a collateralized debt

obligation.—Form 8811 must be

signed by a person who could sign

the return of the issuer of the

collateralized debt obligation.

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 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 collateralized

debt obligation 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.

Enter the name and title, address

and telephone number of the official

or representative of the REMIC or

issuer of the collateralized debt

obligation whom the IRS may

contact with questions concerning

this form. 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 collateralized debt obligation.

Boxes 4, 5, and 6

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

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.

Send Form 8811 to REMIC

Publication Project, Internal Revenue

Service, 1111 Constitution Avenue,

N.W., Room 5607, Washington, DC

20224.

Where To File 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.