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TREAS/IRS RIN: 1545-BG77 Publication ID: Fall 2008 
Title: Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit 
Abstract: The proposed regulations would permit additional types of modifications to commercial mortgage loans held by a real estate mortgage investment conduit. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.860G-2   
Legal Authority: 26 USC 7805    26 USC 860G(e)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/09/2007  72 FR 63523   
NPRM Comment Period End  02/07/2008    
Public Hearing   04/04/2008  73 FR 12041   
Final Action  12/00/2008    
Additional Information: REG-127770-07 Drafting attorney: Diana A. Imholtz (202) 622-6934 Reviewing attorney: Susan T. Baker (202) 622-3930 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Diana Imholtz
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3527,
Washington, DC 20224
Phone:202 622-6934
Fax:202 622-6940