RECENT DEVELOPMENTS: UNITED STATES: IRS ISSUES PROPOSED FASIT REGULATIONS

Journal
Leeds, M.; Ballas, S.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 3
FormatPDF
EUR
40
| USD
45 (VAT excl.)

On 4 February 2000, the Treasury Department released proposed regulations affecting Financial Asset Securitization Investment Trusts and a new rule affecting transfers of residual interests in Real Estate Mortgage Investment Conduits. This article discusses significant aspects of the regulations.