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IRS Issues Proposed Guidance on the Definition of Registered Form

On September 15, 2017, the Internal Revenue Service (IRS) issued proposed regulations (REG-125374-16) amending the definition of obligations that are in registered form to take into account current market practices and...more

IRS issues private letter ruling regarding REMIC Trustees entering into settlement agreements

On December 31, 2015, the IRS released PLR 201601005 (dated April 8, 2015), which addressed the previous uncertainty on the ability of Trustees in real estate mortgage investment conduit (REMIC) transactions to enter into...more

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