# Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit (REMIC)
> **IRS** · Final regulation. · Published 2009-09-16 · Effective 2009-09-16 · 74 FR 47436
## Document
- **Document number:** E9-22215
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 47436
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/09/16/E9-22215/modifications-of-commercial-mortgage-loans-held-by-a-real-estate-mortgage-investment-conduit-remic)
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