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Email On August 17, 2010, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2010-30 (the “Revenue Procedure”), which clarifies Treasury regulations issued in September 2009 (the “Modification Regulations”), concerning changes in the collateral securing mortgage loans held by real estate mortgage investment conduits (“REMICs”). https://www.cadwalader.com/resources/clients-friends-memos/irs-guidance-on-release-of-real-properties-securing-mortgage-loans-held-by-remics