Common use of Tax Returns and Reports to Certificateholders Clause in Contracts

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052002, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052002, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20051999, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052000, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052007, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC created hereunder for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005200 , REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute or cause to be executed by such Person as is required by the Code, Treasury Regulations or state or local tax laws, regulations or rules and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities authorities, income tax and information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC created hereunder for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute or cause to be executed by such Person as is required by the Code, Treasury Regulations or state or local tax laws, regulations or rules and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC created hereunder for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052003, a REMIC status election shall be elected made with respect to each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, all as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable, and as may be required in connection with the Tax Matters Person’s REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051999, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Tax Matters Person with all such information as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051997, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Tax Matter Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052004, a REMIC status election shall be elected made with respect to each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, all as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable, and as may be required in connection with the Tax Matters Person’s REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052003, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person’s REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each Trust REMIC shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each Trust REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each Trust REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each Trust REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each Trust REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each Trust REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Certificate Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Certificate Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each of the Upper-Tier and the Lower-Tier REMIC for its short taxable year ending December 31, 20052007, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Certificate Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052002, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person’s REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall obtain for each REMIC a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute prepared and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20051998, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateFund, and the initial fair market value and adjusted basis of the Trust Estate Fund property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Trustee, as agent of the Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Seller, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Trustee, as agent of the Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052000, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Trustee, as agent of the Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee as agent of Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Trustee shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051998, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Tax Matters Person with all such information as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052001, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 200520 , REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) For purposes of calculating original issue discount with respect to the Class A-1, Class A-2, Class A-3, Class B-1, Class B-2, Class B-3, Class B-4, Class B-5 and Class B-6 Certificates, the Trustee shall not treat interest in excess of the fixed Pass-Through Rate (as specified in the table in the Preliminary Statement) as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for any such Class. The terms "original issue discount" and "stated maturity price at redemption" shall have the meanings provided by Sections 1271 through 1275 of the Code and Treasury Regulations promulgated thereunder.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052000, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted -91- by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For United States federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for the REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first United States federal income tax return of each the REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for the REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052004, REMIC status shall be elected with respect to all assets of the REMIC Trust for such taxable year and all succeeding taxable years. (d) The Trustee will shall maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee’s obligations pursuant to this Section 2.11.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052002, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For --------------------------------------------- federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Master Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regula- tions or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31___________, 2005199_, a REMIC status election shall be elected made with respect to all assets of the Trust for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Master Servicer, upon request, shall promptly furnish the Trustee with all such information as to the Mortgage Loans as may be required in connection with the Trustee's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the Upper-Tier REMIC and the Lower-Tier REMIC shall each have a calendar year taxable year and shall maintain its their books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20051999, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute or cause to be executed by such Person as is required by the Code, Treasury Regulations or state or local tax laws, regulations or rules and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC created hereunder for its short taxable year ending December 31, 20052008, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Trustee, as agent of the Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Seller, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Trustee, as agent of the Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052001, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Trustee, as agent of the Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee as agent of Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Trustee shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC created hereunder for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Trustee, as agent of the Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Seller, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Trustee, as agent of the Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052000, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Trustee, as agent of the Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee as agent of Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Trustee shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute prepared and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20051998, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateFund, and the initial fair market value and adjusted basis of the Trust Estate Fund property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052002, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC created hereunder for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051998, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Tax Matters Person with all such information as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for each of the Lower-Tier REMIC and the Upper-Tier REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Solely with respect to Definitive Certificates, the Certificate Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Certificate Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each of the Upper-Tier and the Lower-Tier REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Certificate Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the REMICs comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052000, a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Tax Matters Person with all such information as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 2005, REMIC status shall be elected with respect to all assets of REMIC 1, REMIC 2 and REMIC 3 for such taxable year and all succeeding taxable years. (d) The Trustee will shall maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee’s obligations pursuant to this Section 2.11.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust Fund shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Master Servicer shall prepare or cause to be preparedprepared and shall deliver to the Trustee for signature, shall execute and the Trustee shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC the Trust Fund containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust Fund and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules.] (c) In the first federal income tax return of each REMIC the Trust Fund for its short taxable year ending December 31, 2005200 , REMIC status shall be elected for such taxable year and all succeeding taxable years.] (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust Fund, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstatePool, and the initial fair market value and adjusted basis of the Trust Estate Pool property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information.]

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar fiscal year taxable year ending December 31 and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Master Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051999, a REMIC status election shall be elected made with respect to the Trust for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals other information as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) Each of the Master Servicer, the Seller and the Depositor, upon request, shall promptly furnish the Trustee with all such information in its control as may be required in connection with the Trustee's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052008, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31[________] [___], 200520[__], REMIC status shall be elected with respect to all assets of the Trust other than the Basis Risk Reserve Fund and the Spread Account for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee’s obligations pursuant to this Section 2.11.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee on behalf of the Trust shall execute and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the TrusteeTrustee on behalf of the Trust, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 2005[____], REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee shall execute timely sign, and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders Certificateholders, the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31[________] [___], 2005200[__], REMIC status shall be elected with respect to all assets of the Trust other than the Basis Risk Reserve Fund and the Spread Account for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee’s obligations pursuant to this Section 2.11.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each of the Lower-Tier REMIC, Middle-Tier REMIC and Upper-Tier REMIC for its short taxable year ending December 31, 20052002, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute or cause to be executed by such Person as is required by the Code, Treasury Regulations or state or local tax laws, regulations or rules and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052004, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Subject to Section 2.10(e) below, the Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, unless the Securities Administrator or such other another Person as may be is required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, in which case the Securities Administrator or such other Person shall sign such returns. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052004, a REMIC status election shall be elected made with respect to each REMIC for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, all as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, the Master Servicer, the Securities Administrator and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer, the Master Servicer, the Securities Administrator or the Trustee, as applicable, and as may be required in connection with the Tax Matters Person’s REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer, the Master Servicer, the Securities Administrator or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) For purposes of calculating original issue discount: (i) with respect to the Class A-1 Certificates, the Trustee shall not treat either (A) the additional 0.748% included in the Net Mortgage Interest Rate of each Mortgage Loan or (B) the additional 0.51658084390% payable with respect to the Class A-1 Certificates on the Distribution Dates after August 2006 as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for such Class. (ii) with respect to the Class A-2 Certificates, the Trustee shall not treat the excess of (X) the additional 0.748% included in the Net Mortgage Interest Rate of each Mortgage Loan on the Distribution Dates after August 2006 over (Y) the 0.25655555160% payable with respect to the Class A-2 Certificates on the Distribution Dates up to and including August 2006 as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for such Class. (iii) with respect to the Class B-1, Class B-2, Class B-3, Class B-4, Class B-5 and Class B-6 Certificates, the Trustee shall not treat the additional 0.748% included in the Net Mortgage Interest Rate of each Mortgage Loan on the Distribution Dates after August 2006 as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for any such Class. The terms "original issue discount" and "stated maturity price at redemption" shall have the meanings provided by Sections 1271 through 1275 of the Code and Treasury Regulations promulgated thereunder.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) For purposes of calculating original issue discount with respect to the Class A-1, Class A-2, Class B-1, Class B-2, Class B-3, Class B-4, Class B-5 and Class B-6 Certificates, the Trustee shall not treat interest in excess of the fixed Pass-Through Rate (as specified in the table in the Preliminary Statement) as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for any such Class. The terms "original issue discount" and "stated maturity price at redemption" shall have the meanings provided by Sections 1271 through 1275 of the Code and Treasury Regulations promulgated thereunder.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) For purposes of calculating original issue discount with respect to the Class X-0, Xxxxx X-0, Class A-3, Class A-4, Class A-5, Class B-1, Class B-2, Class B-3, Class B-4, Class B-5 and Class B-6 Certificates, the Trustee shall not treat interest in excess of the fixed Pass-Through Rate (as specified in the table in the Preliminary Statement) as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for any such Class. The terms "original issue discount" and "stated maturity price at redemption" shall have the meanings provided by Sections 1271 through 1275 of the Code and Treasury Regulations promulgated thereunder.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052001, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) For purposes of calculating original issue discount with respect to the Class A-0, Xxxxx X-0, Class A-3, Class A-4, Class A-5, Class A-7, Class B-1, Class B-2, Class B-3, Class B-4, Class B-5 and Class B-6 Certificates, the Trustee shall not treat interest in excess of the fixed Pass-Through Rate (as specified in the table in the Preliminary Statement) as qualified stated interest, and shall include any such interest in the stated redemption price at maturity for any such Class. The terms "original issue discount" and "stated maturity price at redemption" shall have the meanings provided by Sections 1271 through 1275 of the Code and Treasury Regulations promulgated thereunder.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC of the Constituent REMICs shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Servicer shall prepare or cause to be prepared, shall execute and shall file or cause to be prepared and filed with the Internal Revenue Service and applicable state or local tax authorities income tax or information returns for each taxable year with respect to each REMIC Constituent REMIC, containing such information and at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders Certificateholders, the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing DateStartup Day, the Trustee Servicer shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as may otherwise be required by the Code or the Treasury RegulationsCode, the name, title, address address, and telephone number of the person that the Holders of the Certificates CitiCertificates may contact for tax information relating thereto, together with such additional information as may be required by such Form, and shall update such information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC of the Constituent REMICs for its short taxable year ending December 31, 200531 in the year in which the Startup Day occurs, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Servicer will maintain or cause to be maintained such records relating to each REMICof the Constituent REMICs, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estatethereof, and the initial fair market value and adjusted basis of the Trust Estate property and assets thereof determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) Each Holder of a Residual Certificate shall be deemed to have agreed, by acceptance thereof, to be bound by this Section 3.07 and by Section 5.02 and by the "REMIC-Related Provisions" set forth in Article XII.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, the Trustee on behalf of the Trust shall execute and the Securities Administrator shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the TrusteeTrustee on behalf of the Trust, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052008, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal Federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Master Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 2005199_, a REMIC status election shall be elected made for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Master Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Certificate Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Certificate Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each of the Upper-Tier and the Lower-Tier REMIC for its short taxable year ending December 31, 2005, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Certificate Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Master Servicer shall prepare or cause to be preparedprepared and shall deliver to the Trustee for signature, shall execute and the Trustee shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust Fund shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee [Bond Trustee/Master Servicer] shall prepare or cause to be preparedprepared and shall deliver to the Trustee for signature, shall execute and the Trustee shall file or cause to be filed with the Internal Revenue Service (the "Servicer") and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC the Trust Fund containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust Fund and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as the Service may otherwise required require by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules.] (c) In the first federal income tax return of each REMIC the Trust Fund for its short taxable year ending December 31, 2005199 , REMIC FASIT status shall be elected for such taxable year and all succeeding taxable years.] (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust Fund, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstatePool, and the initial fair market value and adjusted basis of the Trust Estate Pool property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information.]

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to Certificateholders for each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20052003, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC created hereunder shall have a calendar year taxable year ending on December 31st and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute or cause to be executed by such Person as is required by the Code, Treasury Regulations or state or local tax laws, regulations or rules and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax and information returns for each taxable year with respect to each REMIC created hereunder containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC created hereunder and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. The Master Servicer shall provide on a timely basis to the Securities Administrator or its designee such information with respect to the assets of the Trust Estate as is in its possession and reasonably required by the Securities Administrator to enable it to perform its obligations under this Article V. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain for each REMIC created hereunder a taxpayer identification number on Form SS-4 and any similarly required state or local forms or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 and any similarly required state or local forms or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or and information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return (and any similar required state or local income tax returns) of each REMIC created hereunder for its short taxable year ending December 31, 20052007, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each REMICREMIC created hereunder, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC comprising the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Trustee, the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code and shall apply for an employer identification number from the Internal Revenue Service via Form SS-4 or the Treasury Regulationsany other acceptable method. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31[_________] [___], 2005[____], a REMIC election shall be made with respect to each of REMIC I, REMIC status shall be elected II and REMIC III for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer and the Trustee, upon request, shall promptly furnish the Tax Matters Person with all such information as may be reasonably available to, or in the possession of, the Servicer or the Trustee, as applicable and as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement. The Tax Matters Person shall have no responsibility for the lack of any information required in connection with REMIC reporting obligations that is not provided to it by the Servicer or the Trustee, as applicable.

Tax Returns and Reports to Certificateholders. (a) For --------------------------------------------- federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Certificate Administrator shall prepare or cause to be prepared, shall execute and shall file deliver, either directly or cause indirectly through the Servicer or the Trustee, to be filed with the Internal Revenue Service and applicable state Servicer or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Certificate Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the TrusteeCertificate Administrator, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051998, REMIC status shall be elected with respect to all assets of the Trust for such taxable year and all succeeding taxable yearsyears and the Class A Certificates and Residual Certificate shall be designated as the "regular interests" and "residual interest" in the REMIC, respectively. (d) The Trustee Certificate Administrator will maintain or cause to be maintained such records relating to each REMICthe Trust, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Certificate Administrator with all such information as may be required in connection with the Certificate Administrator's obligations pursuant to this Section 2.10.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Certificate Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Certificate Administrator shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each of the Upper-Tier and the Lower-Tier REMIC for its short taxable year ending December 31, 20052006, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Certificate Administrator will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31, 20052000, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Trustee shall apply for the tax identification number for the REMIC via a Form SS-4 or any other acceptable method.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Tax Matters Person shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee Tax Matters Person shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051997, a REMIC status election shall be elected made with respect to each of REMIC I and REMIC II for such taxable year and all succeeding taxable years. (d) The Trustee Tax Matters Person will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Tax Matters Person with all such information as may be required in connection with the Tax Matters Person's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each REMIC the Trust shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20051998, a REMIC status election shall be elected made with respect to each of the Master REMIC and each of the Subsidiary REMICs for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Servicer, upon request, shall promptly furnish the Trustee with all such information as may be required in connection with the Trustee's REMIC reporting obligations pursuant to this Agreement. Section 2Tax

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee shall prepare prepare, or cause to be prepared, shall execute and shall file deliver to the Master Servicer or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities Certificateholders, as applicable, any income tax information returns for each taxable year with respect to each REMIC the Trust containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC the Trust and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 thirty (30) days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, state or local income tax or information returns shall be signed by the Trustee, Trustee or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, regulations or rules. (c) In the first federal income tax return of each REMIC the Trust for its short taxable year ending December 31, 20052000, a REMIC status election shall be elected made with respect to the assets of the Trust (other than the Net Funds Cap Carryover Reserve Account, the Pre-Funding Account, the Capitalized Interest Accounts, the Distribution Account, Spread Account-2 and the right of the Class A Certificateholders to receive amounts in respect of any Cap Contract Obligations) for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMICthe Trust, including including, but not limited to records relating to to, the income, expenses, assets and liabilities of the Trust EstateTrust, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information. (e) The Master Servicer, upon request, shall promptly furnish the Trustee with all such information as to the Mortgage Loans as may be required in connection with the Trustee's REMIC reporting obligations pursuant to this Agreement.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, the Master and Subsidiary REMICs shall each REMIC shall have a calendar year taxable year and shall maintain its their books on the accrual method of accounting. (b) The Trustee shall prepare or cause to be prepared, shall execute prepared and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury RegulationsCode, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury RegulationsCode. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations Code or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each REMIC for its short taxable year ending December 31, 20051998, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee will maintain or cause to be maintained such records relating to each REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust EstateFund, and the initial fair market value and adjusted basis of the Trust Estate Fund property and assets determined at such intervals as may be required by the Code or the Treasury RegulationsCode, as may be necessary to prepare the foregoing returns, schedules, statements or information.

Tax Returns and Reports to Certificateholders. (a) For federal income tax purposes, each the REMIC shall have a calendar year taxable year and shall maintain its books on the accrual method of accounting. (b) The Trustee Securities Administrator shall prepare or cause to be prepared, shall execute cause to be timely signed by the Trustee, and shall file or cause to be filed with the Internal Revenue Service and applicable state or local tax authorities income tax information returns for each taxable year with respect to each the REMIC containing such information at the times and in the manner as may be required by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules, and shall furnish or cause to be furnished to each the REMIC and the Certificateholders the schedules, statements or information at such times and in such manner as may be required thereby. Within 30 days of the Closing Date, the Trustee Securities Administrator shall obtain a taxpayer identification number on Form SS-4 or as otherwise permitted by the Internal Revenue Service, and shall furnish or cause to be furnished to the Internal Revenue Service, on Form 8811 or as otherwise required by the Code or the Treasury Regulations, the name, title, address and telephone number of the person that Holders of the Certificates may contact for tax information relating thereto, together with such additional information at the time or times and in the manner required by the Code or the Treasury Regulations. Such federal, state, or local income tax or information returns shall be signed by the Trustee, or such other Person as may be required to sign such returns by the Code, the Treasury Regulations or state or local tax laws, regulations, or rules. (c) In the first federal income tax return of each the REMIC for its short taxable year ending December 31_______ ___, 200520__, REMIC status shall be elected for such taxable year and all succeeding taxable years. (d) The Trustee Securities Administrator will maintain or cause to be maintained such records relating to each the REMIC, including but not limited to records relating to the income, expenses, assets and liabilities of the Trust Estate, and the initial fair market value and adjusted basis of the Trust Estate property and assets determined at such intervals as may be required by the Code or the Treasury Regulations, as may be necessary to prepare the foregoing returns, schedules, statements or information.