Invesco Mortgage Capital Inc., a real estate investment trust (REIT), focuses on investing in, financing, and managing residential and commercial mortgage-backed securities and mortgage loans. It invests in residential mortgage-backed securities for which a U.S. Government Agency guarantees payments of principal and interest on the securities. The company's agency residential mortgage-backed securities include mortgage pass-through securities and collateralized mortgage obligations. It also invests in residential mortgage-backed securities that are not issued or guaranteed by a U.S. Government Agency, commercial mortgage-backed securities, and residential and commercial mortgage loans. The company has elected to be taxed as a REIT for U.S. federal income tax purposes. As a REIT, it is required to distribute at least 90% of its taxable income to its shareholders annually. Invesco Mortgage Capital Inc. was formerly known as Invesco Agency Securities Inc. The company was founded in 2008 and is headquartered in Atlanta, Georgia.