American Home Mortgage Investment Corp., a real estate investment trust (REIT), engages in the investment and origination of residential mortgage loans in the United States. The company primarily originates and sells securitized adjustable-rate mortgage loans, as well as engages in the sale of mortgage loans to institutional investors and servicing mortgage loans owned by others. Its products also comprise conventional conforming fixed rate loans, alternate "A" loans, jumbo fixed rate loans, home equity or second mortgage loans, government fixed rate loans, non-prime loans, construction loans, and bridge loans. The company has elected to be treated as a REIT for federal income tax purposes. As a REIT, it would not be subject to federal income tax, provided it distributes at least 90% of its taxable income to its shareholders. American Home Mortgage Investment Corp. was founded in 1999 and is headquartered in Melville, New York. On August 6, 2007, American Home Mortgage Investment Corp alongwith its affiliates filed a voluntary petition for reorganization under Chapter 11 in the US Bankruptcy Court for the District of Delaware.