REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles
REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles

Author: Marshall D. Feiring

Publisher:

Published:

Total Pages:

ISBN-13: 9781617468766

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... focuses on the most-used vehicles for repacking interests in home and commercial mortgages and reselling those interests into the secondary market. Real Estate Mortgage Investment Conduits (REMICs) is the primary topic and the portfolio considers in detail: (i) the tax requirements for qualifying and remaining qualified as a REMIC, (ii) the tax consequences of funding and operating a REMIC, and (iii) the treatment of the holders of the REMIC's regular interests (which are deemed to be debt whether they meet the usual tax conditions for debt classification or not) and the REMIC's residual interests (the income on which cannot be reduced by deductions).

Guide to Global Real Estate Investment Trusts
Guide to Global Real Estate Investment Trusts

Author: Stefano Simontacchi

Publisher: Kluwer Law International B.V.

Published: 2022-09-19

Total Pages: 693

ISBN-13: 9403546433

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The global listed property sector has been characterized by a variety of noteworthy developments in recent times, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT are carefully investigated and explained. In terms of tax issues, the book focuses on such key issues as: REIT formation, operation and liquidation; mergers, acquisitions and dispositions; and planning for public and private REIT offerings and re-securitizations. REITs are inherently complex, and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision-making tool for any professional looking for perspective and guidance on the challenges and opportunities REITs engender.

Investing in Mortgage Securities
Investing in Mortgage Securities

Author: Laurence G. Taff

Publisher: CRC Press

Published: 2002-09-27

Total Pages: 343

ISBN-13: 142002535X

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Providing the expertise of an internal business consultant to one of the largest issuers of mortgage securities, Investing in Mortgage Securities serves as a high-level introduction to mortgage securities presented within the framework of fixed income securities. It presents institutional investors, portfolio managers, traders, and sophisticated in

The Risks of Financial Institutions
The Risks of Financial Institutions

Author: Mark Carey

Publisher: University of Chicago Press

Published: 2007-11-01

Total Pages: 669

ISBN-13: 0226092984

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Until about twenty years ago, the consensus view on the cause of financial-system distress was fairly simple: a run on one bank could easily turn to a panic involving runs on all banks, destroying some and disrupting the financial system. Since then, however, a series of events—such as emerging-market debt crises, bond-market meltdowns, and the Long-Term Capital Management episode—has forced a rethinking of the risks facing financial institutions and the tools available to measure and manage these risks. The Risks of Financial Institutions examines the various risks affecting financial institutions and explores a variety of methods to help institutions and regulators more accurately measure and forecast risk. The contributors--from academic institutions, regulatory organizations, and banking--bring a wide range of perspectives and experience to the issue. The result is a volume that points a way forward to greater financial stability and better risk management of financial institutions.

Income Tax Regulations
Income Tax Regulations

Author: CCH Editors

Publisher: CCH

Published: 2008-06

Total Pages: 2542

ISBN-13: 9780808018889

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The standard reference for serious tax professionals and students, CCH's Income Tax Regulations reproduces the mammoth Treasury regulations that explain the IRS's position, prescribe operational rules, and provide the mechanics for compliance with the Internal Revenue Code.