Penner Law Firm Blog

  1. New TIL/GFE Disclosure and Proposed HUD-1 Format Changes: A Sea of Love

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    February 1, 2012 by Jessica Hansen under Disclosure, Good Faith Estimate, Mortgages, News & Updates, real estate

    Ahhhh. There is nothing I like better than the smell of federal regulation in the morning. Specifically, the pungent aroma of the Truth in Lending Disclosure Statement (“TIL”). This is the story of the TIL as it continues its journey amid the never-ending sea of regulation of our industry.

    In, what I presume to be, a well-meaning attempt to educate consumers and build their confidence in the lending industry, regulators came up with a little document known lovingly as the TIL. Incidentally, the TIL makes absolutely no sense to those people it purports to educate. As loan officers and closing attorneys, we have learned creative ways to assist our borrowers in understanding the TIL. And now (drum roll, please), the regulators have messed with the TIL and are presently focusing their sights on messing with our precious HUD-1 Settlement Statement!

    My initial knee-jerk reaction to the changes was an intensely negative one. I automatically assumed that the change would be for the worse. After it was rung once again through the regulatory channels, the TIL would emerge on the other side even more broken, even less informative than in its current state.

    After much review, deep contemplation, and personal reflection, I came to the conclusion that the new disclosure, while not horrifying, are also not perfect. The new disclosure combines the TIL and the Good Faith Estimate (“GFE”). The resulting combined disclosure provides more information regarding the escrow account and very clearly states whether the loan has a variable or fixed rate or whether there are any penalties for prepayment of the loan. These are provisions that are very important to our borrowers and I am of the opinion that the new disclosure adequately provides and highlights this information.

    What is missing from the combined TIL/GFE disclosure is an explanation to the borrower of why the amount financed is a lower dollar amount than the actual loan amount. This omission causes great confusion among borrowers and many do not understand why and how this relates to their annual percentage rate as disclosed on the TIL/GFE. Is it difficult to state that the amount financed is the loan amount applied for, minus prepaid finance charges? Many versions of the old TIL provide a breakdown of the deducted prepaid finance charges, but, in my opinion, even where such a breakdown exists, it is not clear how this relates to the “amount financed” figure. This is an egregious omission of information in my opinion.

    Further, if I were charged with drafting the disclosure form, I would provide an explanation of the annual percentage rate that actually makes sense and also show how it relates to net amount financed figure. But, alas, I am not charged with such a task and so I move on to the portion of this blog post where I discuss the proposed changes to the HUD-1 format.

    Rolling my eyes at their ridiculous names, I set out to review “Sassafrass” and “Mimosa” (yes, these are the names given to the two proposed updates of the HUD-1 format). With red pen in hand, I prepared to strike out at what I was sure would be glaring, horrifying problems with the proposed new format. A thorough review of the proposed changes to the HUD-1 format has produced no specific qualms from this writer. The information presented is the same as that of our traditional HUD and is broken down in a similar fashion. I’m OK with that. The red pen has been safely returned to its resting place.

    In light of all of this, our task remains, as it has always been, to assist our borrowers, the consumers, our clients, through their navigation of rocky waters of the TIL. Bon voyage.

    Thank you for choosing Penner Law Firm, LLC, for all of your residential real estate needs! If you wish to discuss this blog post or any other residential real estate issue further, please contact its author, Jessica N. Hansen, Esq., at 203-878-1254 or jhansen@pennerlawfirm.com or http://www.linkedin.com/pub/jessica-hansen-esq/46/79b/a4


  2. OneSourceQuote – Free Good Faith Estimate and HUD-1 Calculator

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    January 18, 2011 by Beth Grassette under Good Faith Estimate

    Penner Law Firm and Hartford National Title, Inc., have launched OneSourceQuote, a new Good Faith Estimate (GFE) and HUD-1 title calculator. This free online application is the byproduct of many months’ worth of developmental efforts and testing by programmers, staff, and beta clients.

    Unlike many of the other title calculators, OneSourceQuote provides users with the reissue rate calculation on refinance transactions and exact recording fees through an integration with a national recording database that is updated daily. These two features ensure that lenders and mortgage brokers using the calculator will not be “over-disclosing” by providing a borrower with higher-than-actual settlement charges on the GFE.

    For more information about OneSourceQuote, or to learn more about closing cost estimations and the Good Faith Estimate, please call one of Penner Law Firm’s knowledgeable real estate attorneys at 203-878-1254, or visit to get a free quote or request assignment of a login password and username.


  3. RESPA Question & Answer

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    June 7, 2010 by Victoria Forcella under RESPA Q&A

    Question - How should the loan summary section on page 3 of the Good Faith Estimate (“GFE”) and line 202 of the HUD-1 Settlement Statement (“HUD”) be completed on a reverse mortgage?

    Answer – The initial principal limit should be used in place of the “loan amount” on reverse mortgages because there is no “loan amount” on a reverse mortgage. The initial principal limit should therefore be listed on the GFE and the HUD. It can simply be inserted in place of the “loan amount” on page 3 of the GFE; however, it should be listed outside of the borrower’s column on line 202 of the HUD.

    Question - Will an 1100 line item need to be included as a finance charge under the Truth In Lending Act (“TILA”) if a settlement agent charges a fee for an additional title service which is not required by the lender?

    Answer – No. If a settlement agent chooses to charge a fee for an additional service which is not associated with processing or administrative services of title insurance and is not required by the lender, the fee must not be included as a finance charge under TILA. The fee should be listed in one of the open lines in the 1100 field and should be appropriately labeled. 24 CFR § 3500 and 12 CFR § 226.

    Question – May the amount listed on line 803 of the HUD-1 Settlement Statement (“HUD”) be a negative number?

    Answer – Yes. In the case of a “no closing cost” loan where the borrower is not responsible for loan origination charges or certain third party fees the amount listed on line 803 will appear as a negative number. This will result from the fact that the “credit,” appearing on line 802, is larger than the origination fees listed on line 801. The third party fees that will be covered by this “credit” should still be listed in the borrower’s column as they normally would be.

    Question – If there is a technical error on the HUD-1 Settlement Statement (“HUD”) is the broker considered to be in violation of Section 4 of RESPA?

    Answer – No. The lender, and not the broker, is always ultimately responsible for any error on the HUD. If there is a technical error on the HUD the lender has 30 days to send out a revised HUD. If the lender does not re-disclose the revised HUD within 30 days then they are considered to be in violation of Section 4 of RESPA.

    Question – May a loan originator charge a borrower an Application fee prior to issuing a Good Faith Estimate (“GFE”)?

    Answer – No, loan originators may only charge a credit report fee prior to issuing a GFE. Borrowers cannot be forced to pay an Application fee prior to receiving a GFE because that would defeat the purpose of issuing a GFE so that borrowers may “shop around” for the best rates and terms using the information provided to them in that GFE.

    Question – What services and charges may be included in the 1100 series of the HUD-1 Settlement Statement (“HUD-1”)?

    Answer – The 1100 series of the HUD-1 is reserved for charges associated with “title services”, These charges may include attorney’s or notary fees; fees resulting from the preparation of a commitment, title examination, clearance of underwriting objections, and preparation and issuance of title insurance policies; and any administrative service required for the performance of any of the “title services” including, but limited to, commitment fees, processing fees, and wire fees. Fees listed in the 1100 series should not be itemized, but should instead all be included in the “title services”.

    Question – Do mortgage loan originators have to provide borrowers with a written list of third party settlement service providers?

    Answer – Yes, whenever a borrower is permitted to shop for third party settlement service providers they must be provided with a written list of settlement service providers. The mortgage loan originator must provide the borrower with the written list, on a separate sheet of paper, at the time of issuance of the Good Faith Estimate. All borrowers must be provided with at least one name of a settlement service provider that will be able to provide the services listed for the fees specified. 24 C.F.R. Part 3500

    Question – May a party listed on a permissible third-party provider list pay a fee for inclusion on the list?

    Answer – No, under 24 C.F.R. §3500.14 all listed third-party providers would be considered to have been referred by the mortgage loan originator and/or mortgage company. Thus, no person listed on the permissible third-party provider list may pay the mortgage loan originator or mortgage company fees for such referral.

    Question – If a Good Faith Estimate (“GFE”) is issued prior to an interest rate lock should the loan originator provide the borrowers with a revised GFE?

    Answer – Yes. A loan originator must provide borrowers with a revised GFE within three days after an interest rate lock. The new GFE must show the date on which the interest rate lock expires and any changes that resulted from the interest rate lock.

    Question – Can lender fees be listed as “Paid Outside of Closing or POC” on the Good Faith Estimate (“GFE”) or HUD-1 Settlement Statement (“HUD”)?

    Answer – No. The GFE and HUD-1 do no permit lender fees to be listed as POC. The GFE is a standardized form that is used to help borrowers shop for the best loan rates. Allowing the GFE to contain lender fees that were POC would impair a borrower’s ability to compare rates. The same theory applies to the HUD-1; lender fees that are POC may not be listed so that borrowers may easily compare their GFE to the HUD-1.

    While lender fees that are POC may not be so listed on the GFE and HUD-1 they may be listed as a Lender Credit.

    Question – Can a mortgage loan originator send a borrower the Good Faith Estimate (GFE) via e-mail?

    Answer – Yes. So long as the borrower has provided the mortgage loan originator with written consent that disclosures may be provided electronically, the mortgage loan originator may send the GFE electronically. It is important to note that oral consent is not permissible and that the borrower has the right to withdraw consent at any time; however, a borrower’s withdrawal of consent does not affect the enforceability of any document which had been previously transmitted electronically. 15 U.S.C. §7001(c).




  4. Penner Law Firm Offers a Fully Interactive Site

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    March 5, 2010 by admin under News & Updates

    Did you know that you can contact Penner Law Firm directly through the website, chatting online imemdiately?
    The “Click to Chat Live” button on the Penner Law Firm website contacts attorneys at Penner Law Firm directly. If an attorney is online, they will respond to you immediately. This is an easy way to learn about the firm. You can discuss fees, types of cases, and more.
    Please note that this chat does not form any attorney-client relationship and is for informational purposes only.
    If you would rather talk to us by e-mail, you can submit a “Consultation Request” and we will get back to you as soon as possible.
    Finally, feel free to call us at any time! Penner Law Firm is always available to answer your questions.


  5. Owner Occupation of Property: Primary Homes, Second Homes, Investment Properties

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    March 1, 2010 by Daniel Hamad under Mortgages, real estate

    People purchase properties for various reasons.  Some people need a first home, or a new home.  Some want a vacation house.  Others live part time in different places.  Think of the so-called “snow birds” for an example of this, where they live summers in the north and winters in the south.  No matter the intended use of the property, purchasers can find loans.  But depending on the intended use, the requirements of lenders may vary.

    Properties break down into three large categories: 1) primary homes; 2) second homes; and 3) investment properties.  Each carries various risks and therefore lenders put various requirements on them.

    Primary Homes

    Primary homes (also known as primary residences) are just what they sound like – the home that the homeowner lives in.  The homeowner must live there the majority of the time, and must not use it as a rental property.  A loan granted on this type of property will likely be significantly lower priced than a loan granted on any other type of property, for reasons we will get into later.  Lenders are also more likely to grant this type of loan, for the same reasons.

    Loans approved as primary home loans generally require that the homeowner have the intention of either moving into the property (in the case of a purchase) or of remaining on the property (in the case of a refinance) at the time of the loan closing.  If the homeowner knows that they will not be living in the property, they cannot assert to the bank that they will be, and they will not be obtain a primary home loan for the property.  In fact, at the time of closing, they will be required to certify that they intend to live on the property.

    Second Homes

    Second homes is a somewhat nebulous category which includes seasonal homes and homes for people that, for example, live half the week in one location and half the week in another.  This category is stuck between primary home loans and investment properties because though many people own multiple properties, they don’t always own those properties for the purpose of making money off of them.

    Investment Properties

    This is the second most common type of property, after primary homes.  Investment properties are those which, for example, you would rent out to offset part or the entire purchase price.  Whether you plan on actually making a profit or not, the property may be considered to be an investment property, depending on how you use it, and how much you use it personally.

    Investment property loans are more expensive than primary home loans, and are more difficult to get.  Why?  Well, let’s think about this logically.  Let’s say a homeowner is having trouble meeting all of their obligations.  What are they going to stop paying first?  The mortgage on the home they actually live in, or the property they see only a few times a year, if at all?  The answer must be that they will do everything they can to retain their actual home, and will let the investment property go.  This translates into investment property loans being given a higher risk rating than are primary home loans.  Therefore, interest rates are higher.

    Nothing requires you to be the occupant of a home.  But if the owner will not be the occupant, they must inform the lender.  The lender will determine whether they are still willing to lend on the property, and at what interest rate.  A lender may also consider different factors in granting an investment property loan, such as the possibility of rental income.  Under no circumstance should the owner misconstrue their intent with regards to the property.  If they are caught doing this, it will only cause trouble down the line.  This is not to say that just because a property is purchased as a primary home, it can only ever be used as one.  However, at the time of the closing of the loan, there can be no intent already formed to use it in a way inconsistent with the terms of the loan.

    Remember, no matter your property type or where you live, Penner Law Firm and Hartford National Title can assist you!


  6. Upside Down Mortgages: Loan Modification, Short Sales, Deeds in Lieu, and Foreclosure

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    February 15, 2010 by Daniel Hamad under Foreclosure, real estate

    In today’s housing market it is not at all unusual to find homeowners holding property which has been significantly devalued.  In many cases, the remaining amount owed on the mortgage is now significantly above the actual value of the home.  In other words, the loan-to-value ratio is now over 100%, despite months or years of payments.  This is known as being “upside down” or “under water” on the mortgage, and results in the homeowner being unable to pay off your mortgage just by selling the property.

    In addition to this, based on the economic conditions and job markets of today, many borrowers find themselves behind on their mortgage payments.  When these two conditions combine, homeowner’s choices begin to narrow rapidly.

    While the particulars vary by property owner, generally there are four options available for getting out from under an upside down mortgage, which include:

    1. Loan modification and/or payment plan
    2. Sell the property and/or short sale
    3. Deed in Lieu of Foreclosure
    4. Foreclosure

    A loan modification or payment plan is the most straightforward method of solving a problem of falling behind on payments.  These options also have the added benefit of enabling the homeowner to stay in the home.  In order to obtain a payment plan or loan modification, the homeowner would contact their lender and work directly with them.  No attorney needs to be involved.  The lender would lay out the requirements that the needs to meet and it would be the homeowner’s responsibility to show that they meet the requirements.  If you have a temporary lack of funds, they may be able to set up a payment plan where you pay less for a few months and make the difference up later.  Payment plans are most common with issues of temporary unemployment, illness, or other issues which result in a short-term lack of funds.  If, by comparison, a homeowner is not expecting to be able to make up the payments later, a true loan modification may be necessary.  This is an option where the bank agrees to lower the interest rate or make some other change to the loan, in order to make it more affordable to the homeowner.  The bank would do this if they believe they would make more money in the long run by reducing the interest rate or balance, than they would if the loan failed and went into foreclosure.

    If the homeowner’s financial situation is more serious and a reasonable reduction in monthly payments will not help, it may be difficult to stay in the property.  The question then becomes how to best leave the property.  How will the homeowner leave with the most money, the least debt, and best credit rating, possible.  A homeowner will want to get the property on the market as soon as possible.  The best idea is to get the property on the market before the lender starts sending notices of default or of foreclosure.  Recognizing that the mortgage is under water, the home will likely have to go through the short sale process.  The homeowner will again have to work with the bank, making them aware of the situation.  If a deal has been made with a purchaser, the sale price will not cover what is owed on the mortgage, and the money is not available to cover that difference, the bank will have to be convinced to forgive the remaining debt.  This is the very definition of a short sale.  A homeowner will most certainly want to have an attorney assisting you at this point, as negotiating with the bank can be a long and complicated process, requiring the homeowner to submit significant personal and financial information to the bank.

    Finally, if the bank will not agree to a short sale, or if a purchaser is unable to be found, a homeowner may decide to consider a Deed in Lieu of Foreclosure, or the Foreclosure process itself.  A Deed in Lieu of Foreclosure is, in short, a process in which the homeowner turns the home over to the bank voluntarily.  The bank would then forgive the remaining amount owed under the mortgage.  This also avoids the long and hassle-filled process of dealing with an actual foreclosure, and may not harm your credit to the same extent.  The foreclosure process itself can be long and draining to both a homeowner and their credit report.  Please check back later for a future article detailing the foreclosure process.

    No matter what process a homeowner chooses, they should not delay in making or enacting their plans.  Homeowners should contact experienced attorneys as soon as possible to discuss the best course of action in any particular case.


  7. How Reverse Mortgages Can Prevent Financial Exploitation of the Elderly

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    February 3, 2010 by Beth Grassette under Mortgages, Uncategorized

    This article was published in The Reverse Review on February 2, 2010.

    The abuse of the elderly is a widespread problem within the United States. Statistics produced by the National Center on Elder Abuse estimate that “between 1 and 2 million Americans age 65 or older have been injured, exploited, or otherwise mistreated by someone on whom they depended for care or protection.”[1] The realm of elderly mistreatment includes physical abuse, neglect, and financial exploitation. In seeking to address the problems posed by this situation it is necessary to understand why it is that the elderly are so vulnerable to abuse and why these figures seem to have risen so staggeringly.

    As the baby boomer generation ages, and the oldest members begin to reach age 65,[2] the number of elderly dependant on aid from surviving children, nursing homes, medical staff, and government agencies continues to grow. When this growing number of elderly meets and combines with the current economic recession a recipe for abuse and predation results.[3] During these financially precarious times the elderly are particularly at risk of succumbing to “get-rich-quick” schemes and other means of financial exploitation, such as the sale of unregistered securities and investment in bogus start-up companies, which may leave them in more dire financial straits than they began in. According to a Consumers Digest article about mistreatment of America’s elderly “[c]urrent estimates put the overall reporting of financial exploitation at only 1 in 25 cases, suggesting that there may be at least 5 million financial abuse victims each year.”[4]

    With all of these statistics painting a gloomy picture of the reality surrounding financial abuse of the elderly in today’s day and age, reverse mortgages may offer a glimmer of hope and a potential solution to the situations that so many of America’s elderly find themselves in. A reverse mortgage, also known as a reverse-annuity mortgage or a home equity conversion mortgage, is a specially designed home equity loan for individuals age 62 and older which allows owners to convert a portion of the equity in their homes into an income stream. Typically, the loan proceeds are not required to be repaid during the homeowner’s lifetime, are not counted as taxable income, and do not affect the homeowner’s eligibility for Social Security or Medicare benefits.

    Reverse mortgages were created as a mechanism to reduced financial stress on aging Americans who seek to convert the equity in their homes into a source of income without being required to sell their residence or relocate. For many elderly individuals, this system is particularly attractive as a means of securing an enjoyable retirement and ensuring that all lifetime needs are met. In the face of the potential for abuse and financial exploitation by trusted caretakers and unscrupulous financial predators, reverse mortgages offer elderly individuals the promise of financial security while maintaining their independence. By reducing reliance on adult children and other caregivers, as well as providing a source of income that may diminish the allure of financial schemes, reverse mortgages diminish the potential for abuse and exploitation. Reverse mortgages oftentimes empower the elderly to continue as active participants within society by removing the strain and restraints caused by financial pressures. The income produced from a reverse mortgage may also permit the aging baby boomers to preserve their dignity and sense of pride by allowing them to retain responsibility for their personal finances.


    [1] Fact Sheet: Elder Abuse Prevalence and Incidence, National Center on Elder Abuse, (Washington, DC 2005) at 1.

    [2] Shrestha, Laura B., Age Dependency Ratios and Social Security Solvency (Order Code RL32981), CRS Report for Congress (October 27, 2006) at 6.

    [3] Abuse of Elderly Increasing in the Recession: The Warning Signs to Look Out For, FindLaw; As Recession Grinds On, Financial Abuse of Elders Takes a Growing Toll, The Boston Globe

    [4] Wasik, John F., The Fleecing of America’s Elderly, Consumers Digest (March/April 2000).


  8. Penner Law Firm Welcomes New Attorney: Victoria Forcella

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    January 25, 2010 by admin under News & Updates

    As we enter 2010, Penner Law Firm continues to grow, adding another new attorney. Attorney Victoria Forcella has previous experience working in litigation, family law matters, and more. Attorney Forcella will continue to assist in handling such matters for Penner Law Firm. In addition, she will assist in corporate compliance matters.

    Help us to welcome Attorney Forcella to Penner Law Firm, LLC. She is certain to be an important force in expanding our practice.


  9. What’s in a Name: Name Changes in the State of Connecticut

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    January 21, 2010 by Beth Grassette under Family Law, Probate


    As the character Juliet in William Shakespear’s Romeo and Juliet argued “[w]hat’s in a name? That which we call a rose by any other name would smell as sweet.” Despite this romantic sentiment declaring the importance of the object itself, rather than the name by which it is called, many individuals throughout the State of Connecticut and elsewhere demonstrate the perceived importance of a name by requesting a name change. There are many reasons why an individual may request a legal name change, including divorce, adoption, and personal preference.

    Connecticut courts have held that in most circumstances “a person is free to adopt and use any name he sees fit” Shockley v. Okeke, 48 Conn. Supp. 647, 653 (2004), cert. granted 277 Conn. 923, appeal dismissed 280 Conn. 777. Courts in Connecticut have went on to reaffirm this notion by stating that “[o]rdinarily, an application for a change of name should be granted unless it appears that the use of the new name by the applicant will result in injury to some other person with respect to his legal rights, as, for instance, by facilitating unfair competition or fraud.” Id.; see also Don v. Don, 142 Conn. 309, 311-312 (1955).

    Recognizing this right to a name, many states allow common law mechanisms for the change of an individual’s name, without the requirement of a judicial proceeding. In fact, according to a formal opinion issued by the Attorney General of the State of Connecticut in 1941, in the absence of statutory restriction, one could lawfully change his name without resort to any legal proceedings and for all purposes the name assumed would constitute his legal name. 22 Op.Atty.Gen. 249 (Oct. 17, 1941).

    In the case that an individual wishes to utilize a judicial proceeding to change his/her name, there are three different proceedings that may be used to effectuate a change of name in Connecticut. The first is a petition to the Superior Court civil docket under Connecticut General Statute § 52-11 for a change of name. This statute grants the “superior court in each judicial district . . . jurisdiction of complaints praying for a change of name, brought by any person residing in the judicial district” and allows the Superior Court to “change the name of the complainant, who shall thereafter be known by the name prescribed by said court in its decree.” C.G.S. § 52-11.

    The second judicial proceeding that may be employed to change a name in Connecticut is the filing a complaint for a change of name as a family relations matter before the family docket of the Superior Court under Connecticut General Statute § 46b-1 (6). This mechanism is oftentimes used to restore the birth name of an individual as a result of divorce. § 46b-63 allows the Superior Court presiding over a complaint for a dissolution of marriage to “[a]t the time of entering a decree dissolving a marriage, the court, upon request of either spouse, shall restore the birth name or former name of such spouse.” The word shall in this statutory provision has been interpreted by the courts to indicate that a name restoration following a divorce is an automatic entitlement. The jurisdiction of the Superior court to grant a name change after a divorce is not limited to a name restoration at the time of divorce, but also allows a spouse to enter a motion to modify a divorce judgment at any time after a decree dissolving the marriage is granted in order to restore a birth name. C.G.S. § 46b-63(b).

    The third judicial device that may be used to change an individual’s name within Connecticut, is an application for a change of name to the Probate Court for the district where the minor child and the plaintiff reside under § 45a-99. This section of the law grants the probate court “concurrent jurisdiction with the Superior Court, as provided in section 52-11, to grant a change of name.” Thereafter, an individual who applied for a change of name in the Probate Court may appeal the decision to the Superior Court under § 46b-1.”

    By whichever mechanism an individual chooses to change their legal name, it is important to consult a qualified attorney to explain the differences associated with each process, counsel on the preferential mechanism for effectuating a change in the individual’s specific circumstances, and ensure that all of the requirements of the individual court are complied with.


  10. Splitting After a Split: Divorce and the Consequences of a Short Sale

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    January 18, 2010 by Beth Grassette under Divorce, real estate

    A divorce can oftentimes exert considerable stress on a couple’s financial situation, resulting in the need to make important decisions about the distribution of assets and satisfaction of liabilities.  Where a couple is faced with a property valued under what is owed on a mortgage or the prospect of foreclosure due to nonpayment, a short sale may be preferential.  A short sale is the sale of real estate in which the sale proceeds equal less than the amount owed towards the mortgage or mortgages on the property. A short sale requires that the lender, or holder of the lien on the marital property, agrees to a discounted or reduced repayment of the loan.

    In these circumstances, when a short sale is considered, there are frequently many benefits associated with retaining a qualified and knowledgeable real estate attorney. A competent attorney will be able to provide answers to all of your questions regarding the short sale process, as well as review your agreement with the lender and realtor in order to ensure that all potential ramifications of the short sale are accounted for. Important considerations may include tax consequences, credit score and reporting activities on behalf of the lender, and the potential for a deficiency judgment (an amount that may be owed to the lender representing the difference between the loan balance and the proceeds of a short sale).

    The first important consideration, in deciding whether to utilize a short sale to solve a financial problem, is the potential effect of a short sale on the couple’s credit report and score. While a short sale will almost inevitably cause a decline in an individual’s credit score, a short sale’s impact on a borrower’s credit score will often depend on the timing of the short sale and will almost always be less than the decline resulting from a foreclosure. In most cases, the longer a borrower is in arrears and is unable to pay amounts owed to a lender, the worse the impact is on the credit score. If a borrower is able to remain current on mortgage payments during the short sale process, the decline in the credit score will be less significant. Understanding the resulting implications of a short sale and the way in which these implications will impact a couple in the future is an important step in making an informed decision regarding the disposition of the marital home.

    The next issue to consider is whether the lender will have recourse against the borrower for the difference between the sale price of the property and the amount owed on the mortgage loan.  A deficiency judgment is a judgment awarded by the court which allows a creditor to recover the unsatisfied portion owed on a loan after the sale of the mortgaged property fails to repay the debt owed in full. In order to assure that the lender will not pursue payment of the amount owed after a short sale, it is imperative that an attorney negotiate and draft a forbearance agreement on the borrower’s behalf. Such agreement will outline the terms of repayment and specify that the lender agrees to withhold their right to pursue payment for any amounts owed after the sale. Without the help of an educated attorney, practiced in contract negotiation, drafting, and real estate law, divorcing couples seeking to utilize a short sale may find themselves owing the lender money for years after the conclusion of the short sale transaction.

    Lastly, it is important to determine the possible tax consequences of a short sale transaction for a couple investigating the use of a short sale in the distribution of assets during a divorce.  The U.S. tax code taxes individuals based on income or gain. Income is defined as all income from whatever source derived whatsoever. According to American tax law, this definition of income includes cancellation of debt, because it is considered a freeing of assets under the case of U.S. v. Kirby Lumber Co., 284 U.S. 1 (1931). The tax code outlines specific cancellation of debt income which does not need to be included in an individual’s gross income in 26 U.S.C. § 108(f). These exclusions include:

    • If the discharge of indebtedness occurs in a title 11 bankruptcy case;
    • If the discharge of indebtedness occurs when the taxpayer is insolvent;
    • If the indebtedness discharged is qualified farm indebtedness; and
    • If the indebtedness discharged is qualified real property business indebtedness

    The tax consequences are some of the most important and significant ramifications of a short sale transaction. The Mortgage Forgiveness Debt Relief Act of 2007 added another exemption to the above referenced list, known as the qualified principal residence exemption, in an attempt to provide relief for qualified taxpayers who were not covered by the traditional exemptions. The Act provides relief from taxation on cancellation of debt income, such as that experienced in a short sale situation, so long as the forgiven or cancelled debt was used to buy, build, or substantially improve a borrower’s principal residence, or to refinance debt incurred for those purposes and the debt was secured by the home. This new exemption may offer assistance to many individuals facing the possibility of a short sale; however, it is important to note that the exemption does not apply to second homes or investment properties. Due to the complicated nature and intricacies of the tax code, as well as the manner in which the tax code can be applied to different individuals in a variety of situations, an attorney can be an invaluable asset in determining whether a short sale is a desirable solution to a divorcing couple’s financial woes.