Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)
other · IRS · Rule · Published 2009-09-16 · Effective 2009-09-16 · 74 FR 47436
Document
Document number
E9-22215
Federal Register citation
74 FR 47436
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2009-09-16
Effective date
2009-09-16
Treasury docket
TD 9463
Abstract
This document contains final regulations that expand the list of permitted loan modifications to include certain modifications that are often made to commercial mortgages. Changes to the regulations are necessary to better accommodate evolving practices in the commercial- mortgage industry. These changes will affect lenders, borrowers, servicers, and sponsors of securitizations of mortgages in REMICs.