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Janet Barbiere on Muck Rack

Janet Barbiere

As seen in: JD Supra
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REMICs, Mortgage Loan Modifications and COVID-19 | JD Supra

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By William Cullen, Stephen Jackson, Janet Barbiere
| JD Supra
This memorandum discusses certain tax considerations in connection with forbearances, waivers and other modifications with respect to a mortgage loan that is held by a REMIC or about to be contributed to a REMIC, in light of the fact that certain borrowers may be unable to make current or future payments on their mortgage loans due to the COVID-19 pandemic. 1. REMIC OVERVIEW In general, a “real estate mortgage investment conduit” or “REMIC” is not required to pay tax on its income.
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