Specific requirements
Specific requirements (1)Interests in a REMIC(i)In general.A REMIC must have one class, and only one class, of residual interests. Except as provided inparagraph (b)(1)(ii)of this section, every interest in a REMIC must be either a regular interest (as defined in section 860G(a)(1) and 1.860G1(a)) or a residual interest (as defined in section 860G(a)(2) and 1.860G1(c)).