Segregated pool of assets

(c) Segregated pool of assets(1) Formation of REMIC. A REMIC may be formed as a segregated pool of assets rather than as a separate entity. To constitute a REMIC, the assets identified as part of the segregated pool must be treated for all Federal income tax purposes as assets of the REMIC and interests in the REMIC must be based solely on assets of the REMIC.

Source

26 CFR § 1.860D-1


Scoping language

None
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