Type Rev Proc Subject 4.01 - 75% Test 4.01b - Government Securities and Cash or Cash Equivalents 4.01a - Real Estate Assets 2.02 - Interest Keywords Government Securities Repurchase Agreement Real Estate Asset Repurchase Agreements/Bankers' Acceptance Regulated Investment Company (RIC) Repurchase Agreements, Qualifying Asset of Repurchase Agreements See Real Estate Asset Asset Tests Repurchase Agreements Bankers Acceptance/Repurchase Agreement Year 2004 IRS Link http://www.irs.gov/irb/2004-28_IRB/index.html Summary Repurchase agreements considered "good" RIC asset. Title 2004-28 Guidance Tags Rev Proc - 2004-28 Referenced By N/A