# Real Estate Mortgage Investment Conduits
> **IRS** · Final regulations. · Published 2002-07-19 · Effective 2002-07-19 · 67 FR 47451
## Document
- **Document number:** 02-18021
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 47451
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-19
- **Effective date:** 2002-07-19
- **Treasury docket:** TD 9004
## Abstract

This document contains final regulations relating to safe harbor transfers of noneconomic residual interests in real estate mortgage investment conduits (REMICs). The final regulations provide additional limitations on the circumstances under which transferors may claim safe harbor treatment.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/19/02-18021/real-estate-mortgage-investment-conduits)
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