Type Notice Subject 2.02 - Interest 4.01 - 75% Test Keywords Asset Tests Distressed Debt Income Tests Interest (Received) Income Mortgages REMIC Year 2011 IRS Link http://www.irs.gov/pub/irs-drop/n-12-05.pdf Tax Report Link TaxReport2011-39 Summary Safe Harbor Reporting Method For Certain REMICs Title Notice 2012-5 Tags Notice - Notice 2012-5 Referenced By Rev. Proc. 2012-14