rom 8811

(Rev. January 1992)

Department of the Treasury
Internal Revenue Service

Information Return for Real Estate
Mortgage Investment Conduits (REMICs)
and Issuers of Collateralized Debt Obligations

OMB No. 1545-1099

Expires 1-31-95

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
(optional)

()

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

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

belief, it is true, correct, and complete.

Signature >

Title >

Date >

General Instructions

(Section references are to the
Internal Revenue Code.)

Paperwork Reduction Act
Notice

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.

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.
Learning about the law
or the form .
Preparing, copying,
assembling, and
sending the form
to the IRS 27 min.

lf you have comments concerning
the accuracy of these time estimates
or suggestions for making this form
more simple, we would be happy to
hear from you. You can write to both

24 min.

the Internal Revenue Service,
Washington, DC 20224, Attention:
IRS Reports Clearance Officer, T:FP;
and the Office of Management and
Budget, Paperwork Reduction
Project (1545-1099), Washington,
OC 20503. DO NOT send the tax
form to either of these offices.
Instead, see Where To File below.
Purpose of Form

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
publication contains a directory of
REMICs and issuers of collateralized
debt obligations.

Who Must File

Entities that elect to be treated as a
REMIC and issuers of a
collateralized debt obligation must
file Form 8811.

When To File

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.

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.

Where To File

Send Form 8811 to REMIC
Publication Project, Internal Revenue
Service, 1111 Constitution Avenue,
N.W., Room 5607, Washington, DC
20224.

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

Cat. No. 104606

Form 8811 (Rev. 1-92)


Form 8811 (Rev. 1-92)

Page 2

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.

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 furnished
adequate notice in the manner
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.

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.

Specific Instructions

Boxes 4, 5, and 6

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 calculate
the amount of interest and original
issue discount (OID) that the holder
is required to report on the
appropriate tax return.

Box 7

Enter the Committee on Uniform
Security Identification Procedure
(CUSIP) number assigned to each
class of REMIC regular interest or to
each collateralized debt obligation.

Box 8

Generally, the “startup day” is the
day on which the REMIC issues all
of its regular and residual interests.
See section 860G(a)(9). For
non-REMIC debt obligations, the
“issue date” is defined in section
1275(a)(2).

Boxes 9, 10 and 11

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 if questions arise concerning
this form. This information will not
appear in Pub. 938.

*U.S. Government Printing Oice: 1999 — 201-628/80246