Securitization Tax 

KPMG’s Securitization Tax team is an experienced team with over 25 years of direct securitization experience assisting the financial services and alternative investment industry with tax planning and tax reporting over the life of an asset and transaction.

Market Discount and Premium Amortization for Portfolios of Assets

KPMG has helped various clients meet their needs in the calculation of original issue discount, market discount and premium amortization for a variety of securitization and debt instrument portfolios. This service assists companies in determining the amount of taxable income accrual associated with such investments to be reported to investors.


KPMG utilizes a proprietary software-based tool to help address complex securitization tax calculations. Some of the benefits of our services include:


  • Risk: We apply appropriate tax rules and regulations to each asset and help to reduce the significant compliance and risk demands.
  • Timing: Our process to calculate the required tax information utilizes current periodic cash flows generated by KPMG instead of trustee provided OID factor sheets, thus enabling us to provide information more timely for estimates and year end.
  • Planning: Readily available tax basis information allows for year-end tax planning
  • Efficiency: We are able to process high volumes of data quickly and efficiently.
  • Flexibility: Our software can be customized or enhanced depending upon your company’s needs


Tax Compliance Services:

  • PFIC tax reporting which includes the preparation of PFIC Annual Information Statement
  • CFC tax reporting which includes the preparation of Form 5471
  • CDO estimated taxable income assistance.
  • Reconcile book basis and tax basis tax accounts from securitization transactions including and different method amortization of such assets
  • Preparation of tax basis cash to accrual financial statements that support calculation of US Equity holder’s PFIC income
  • Preparation of REMIC and other securitization tax returns

    For more information about KPMG’s Securitization Tax services, please contact one of the following KPMG professionals:


    David Pang



    Viktor Beletskiy




    Douglas Williams




    For information about KPMG’s related Mortgage and Consumer Lending Services, please visit our Mortgage Operations Services, Consumer Lending Services, Securitization Services, Credit & Data Analytics Services, Credit Technology Solutions Services, and general overview pages.


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