source:
  type: regulation
  id: reg-z-1026.38
  authority: 12 CFR §1026.38 — Content of disclosures for certain mortgage transactions (Closing Disclosure)
  description: 'Regulation Z §1026.38 prescribes the content of the TRID Closing

    Disclosure (form H-25): general information, loan terms, projected

    payments, costs at closing, closing-cost details, calculating cash

    to close, summaries of borrower''s and seller''s transactions, AP and

    AIR tables (when applicable), loan-disclosures sections, loan-

    calculations, other disclosures, and contact information.

    '
obligations:
- id: reg-z-1026.38-full
  canonical_id: reg-z-1026.38-full
  section: 12 CFR §1026.38
  description: '§ 1026.38 Content of disclosures for certain mortgage transactions (Closing Disclosure).
    Link to an amendment published at 90 FR 2502 , Jan. 10, 2025. For each transaction subject to § 1026.19(f)
    , the creditor shall disclose the information in this section:'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '§ 1026.38 Content of disclosures for certain mortgage transactions (Closing Disclosure).
      Link to an amendment published at 90 FR 2502 , Jan. 10, 2025. For each transaction subject to §
      1026.19(f) , the creditor shall disclose the information in this section:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-a
  canonical_id: reg-z-1026.38-a
  section: 12 CFR §1026.38(a)
  description: '(a): (a) General information —(1) Form title. The title of the form, “Closing Disclosure,”
    using that term. (2) Form purpose. The following statement: “This form is a statement of final loan
    terms and closing costs. Compare this document with your Loan Estimate.” (3) Closing information.
    Under the headin…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(a) General information —(1) Form title. The title of the form, “Closing Disclosure,”
      using that term. (2) Form purpose. The following statement: “This form is a statement of final loan
      terms and closing costs. Compare this document with your Loan Estimate.” (3) Closing information.
      Under the heading “Closing Information”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Date issued. The date the disclosures required by this section are delivered
    to the consumer , labeled “Date Issued.” (ii) Closing date. The date of consummation, labeled “Closing
    Date.” (iii) Disbursement date. The date the amount disclosed under paragraph (j)(3)(iii) (cash to
    close from or to …'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Date issued. The date the disclosures required by this section are delivered
      to the consumer , labeled “Date Issued.” (ii) Closing date. The date of consummation, labeled “Closing
      Date.” (iii) Disbursement date. The date the amount disclosed under paragraph (j)(3)(iii) (cash
      to close from or to borrower) or (k)(3)(iii) (cash from or to seller) of this section is expected
      to be paid in a purchase transaction under § 1026.37(a)(9)(i) to the consumer or seller, respectively,
      as applicable, except as provided in comment 38(a)(3)(iii)-1, or the date some or all of the loan
      amount disclosed under paragraph (b) of this section is expected to be paid to the consumer or a
      third party other than a settlement agent in a transaction that is not a purchase transaction under
      § 1026.37(a)(9)(i), labeled “Disbursement Date.” (iv) Settlement agent. The name of the settlement
      agent conducting the closing, labeled “Settlement Agent.”
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) File number. The number assigned to the transaction by the settlement agent for
    identification purposes, labeled “File #.” (vi) Property. The address or location of the property
    required to be disclosed under § 1026.37(a)(6) , labeled “Property.” (vii) Sale price. (A) In credit
    transactions wher…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(v) File number. The number assigned to the transaction by the settlement agent
      for identification purposes, labeled “File #.” (vi) Property. The address or location of the property
      required to be disclosed under § 1026.37(a)(6) , labeled “Property.” (vii) Sale price. (A) In credit
      transactions where there is a seller, the contract sale price of the property identified in paragraph
      (a)(3)(vi) of this section, labeled “Sale Price.” (B) In credit transactions where there is no seller,
      the appraised value of the property identified in paragraph (a)(3)(vi) of this section, labeled
      “Appraised Prop. Value.” (4) Transaction information. Under the heading “Transaction Information”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Borrower. The consumer ''s name and mailing address, labeled “Borrower.” (ii)
    Seller. Where applicable, the seller''s name and mailing address, labeled “Seller.” (iii) Lender.
    The name of the creditor making the disclosure, labeled “Lender.” (5) Loan information. Under the
    heading “Loan Informatio…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Borrower. The consumer ''s name and mailing address, labeled “Borrower.” (ii)
      Seller. Where applicable, the seller''s name and mailing address, labeled “Seller.” (iii) Lender.
      The name of the creditor making the disclosure, labeled “Lender.” (5) Loan information. Under the
      heading “Loan Information”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Loan term. The information required to be disclosed under § 1026.37(a)(8) , labeled
    “Loan Term.” (ii) Purpose. The information required to be disclosed under § 1026.37(a)(9) , labeled
    “Purpose.” (iii) Product. The information required to be disclosed under § 1026.37(a)(10) , labeled
    “Product.” (…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Loan term. The information required to be disclosed under § 1026.37(a)(8) , labeled
      “Loan Term.” (ii) Purpose. The information required to be disclosed under § 1026.37(a)(9) , labeled
      “Purpose.” (iii) Product. The information required to be disclosed under § 1026.37(a)(10) , labeled
      “Product.” (iv) Loan type. The information required to be disclosed under § 1026.37(a)(11) , labeled
      “Loan Type.”
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) Loan identification number. The information required to be disclosed under §
    1026.37(a)(12) , labeled “Loan ID #.” (vi) Mortgage insurance case number. The case number for any
    mortgage insurance policy, if required by the creditor, labeled “MIC #.”'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(v) Loan identification number. The information required to be disclosed under §
      1026.37(a)(12) , labeled “Loan ID #.” (vi) Mortgage insurance case number. The case number for any
      mortgage insurance policy, if required by the creditor, labeled “MIC #.”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-b
  canonical_id: reg-z-1026.38-b
  section: 12 CFR §1026.38(b)
  description: '(b): (b) Loan terms. A separate table under the heading “Loan Terms” that includes the
    information required by § 1026.37(b) .'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (b) Loan terms. A separate table under the heading “Loan Terms” that includes the
      information required by § 1026.37(b) .
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-c
  canonical_id: reg-z-1026.38-c
  section: 12 CFR §1026.38(c)
  description: '(c): (c) Projected payments. A separate table, under the heading “Projected Payments,”
    that includes and satisfies the following information and requirements: (1) Projected payments or
    range of payments. The information required to be disclosed pursuant to § 1026.37(c)(1) through (4),
    other than § 1026.3…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(c) Projected payments. A separate table, under the heading “Projected Payments,”
      that includes and satisfies the following information and requirements: (1) Projected payments or
      range of payments. The information required to be disclosed pursuant to § 1026.37(c)(1) through
      (4), other than § 1026.37(c)(4)(vi) . In disclosing estimated escrow payments as described in §
      1026.37(c)(2)(iii) and (c) (4)(ii), the amount disclosed on the Closing Disclosure:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) For transactions subject to RESPA, is determined under the escrow account analysis
    described in Regulation X, 12 CFR 1024.17 ; (ii) For transactions not subject to RESPA, may be determined
    under the escrow account analysis described in Regulation X, 12 CFR 1024.17 or in the manner set forth
    in §…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) For transactions subject to RESPA, is determined under the escrow account analysis
      described in Regulation X, 12 CFR 1024.17 ; (ii) For transactions not subject to RESPA, may be determined
      under the escrow account analysis described in Regulation X, 12 CFR 1024.17 or in the manner set
      forth in § 1026.37(c)(5). (2) Estimated taxes, insurance, and assessments. A reference to the disclosure
      required by paragraph (l)(7) of this section.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-d
  canonical_id: reg-z-1026.38-d
  section: 12 CFR §1026.38(d)
  description: '(d): (d) Costs at closing —(1) Costs at closing table. In a separate table, under the
    heading “Costs at Closing”:'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(d) Costs at closing —(1) Costs at closing table. In a separate table, under the
      heading “Costs at Closing”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Labeled “Closing Costs,” the sum of the dollar amounts disclosed pursuant to
    paragraphs (f)(4), (g)(5), and (h)(3) of this section, together with: (A) A statement that the amount
    disclosed pursuant to paragraph (d)(1)(i) of this section includes the amounts disclosed pursuant
    to paragraphs (f)(4…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Labeled “Closing Costs,” the sum of the dollar amounts disclosed pursuant to
      paragraphs (f)(4), (g)(5), and (h)(3) of this section, together with: (A) A statement that the amount
      disclosed pursuant to paragraph (d)(1)(i) of this section includes the amounts disclosed pursuant
      to paragraphs (f)(4), (g)(5), and (h)(3) of this section; (B) The dollar amount disclosed pursuant
      to paragraph (f)(4) of this section, labeled “Loan Costs”; (C) The dollar amount disclosed pursuant
      to paragraph (g)(5) of this section, labeled “Other Costs”; (D) The dollar amount disclosed pursuant
      to paragraph (h)(3) of this section, labeled “Lender Credits”; and (E) A statement referring the
      consumer to the tables disclosed pursuant to paragraphs (f) and (g) of this section for details.
      (ii) Labeled “Cash to Close,” the sum of the dollar amounts calculated in accordance with paragraph
      (i)(9)(ii) of this section, together with: (A) A statement that the amount disclosed pursuant to
      paragraph (d)(1)(ii) of this section includes the amount disclosed pursuant to paragraph (d)(1)(i)
      of this section; and (B) A statement referring the consumer to the table required pursuant to paragraph
      (i) of this section for details. (2) Alternative table for transactions without a seller or for
      simultaneous subordinate financing. For transactions that do not involve a seller or for simultaneous
      subordinate financing, if the creditor disclosed the optional alternative table under § 1026.37(d)(2)
      , the creditor shall disclose, with the label “Cash to Close,” instead of the sum of the dollar
      amounts described in paragraph (d)(1)(ii) of this section:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The amount calculated in accordance with paragraph (e)(5)(ii) of this section;
    (ii) A statement of whether the disclosed amount is due from or to the consumer ; and (iii) A statement
    referring the consumer to the table required pursuant to paragraph (e) of this section for details.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The amount calculated in accordance with paragraph (e)(5)(ii) of this section;
      (ii) A statement of whether the disclosed amount is due from or to the consumer ; and (iii) A statement
      referring the consumer to the table required pursuant to paragraph (e) of this section for details.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-e
  canonical_id: reg-z-1026.38-e
  section: 12 CFR §1026.38(e)
  description: '(e): (e) Alternative calculating cash to close table for transactions without a seller
    or for simultaneous subordinate financing. For transactions that do not involve a seller or for simultaneous
    subordinate financing, if the creditor disclosed the optional alternative table under § 1026.37(h)(2)
    , the c…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(e) Alternative calculating cash to close table for transactions without a seller
      or for simultaneous subordinate financing. For transactions that do not involve a seller or for
      simultaneous subordinate financing, if the creditor disclosed the optional alternative table under
      § 1026.37(h)(2) , the creditor shall disclose, instead of the table described in paragraph (i) of
      this section, in a separate table, under the heading “Calculating Cash to Close,” together with
      the statement “Use this table to see what has changed from your Loan Estimate”: (1) Loan amount.
      Labeled “Loan Amount”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the loan amount disclosed on the Loan Estimate
    under § 1026.37(b)(1) ; (ii) Under the subheading “Final,” the loan amount disclosed under paragraph
    (b) of this section; (iii) Disclosed more prominently than the other disclosures under paragraph (e)(1)(i)
    and…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the loan amount disclosed on the Loan
      Estimate under § 1026.37(b)(1) ; (ii) Under the subheading “Final,” the loan amount disclosed under
      paragraph (b) of this section; (iii) Disclosed more prominently than the other disclosures under
      paragraph (e)(1)(i) and (ii) of this section, under the subheading “Did this change?”: (A) If the
      amount disclosed under paragraph (e)(1)(ii) of this section is different than the amount disclosed
      under paragraph (e)(1)(i) of this section (unless the difference is due to rounding), a statement
      of that fact along with a statement of whether this amount increased or decreased; or (B) If the
      amount disclosed under paragraph (e)(1)(i) of this section is equal to the amount disclosed under
      paragraph (e)(1)(ii) of this section a statement of that fact. (2) Total closing costs. Labeled
      “Total Closing Costs”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
    under § 1026.37(h)(2)(ii) ; (ii) Under the subheading “Final,” the amount disclosed under paragraph
    (h)(1) of this section, disclosed as a negative number if the amount disclosed under paragraph (h)(1)
    of this sectio…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
      under § 1026.37(h)(2)(ii) ; (ii) Under the subheading “Final,” the amount disclosed under paragraph
      (h)(1) of this section, disclosed as a negative number if the amount disclosed under paragraph (h)(1)
      of this section is a positive number and disclosed as a positive number if the amount disclosed
      under paragraph (h)(1) of this section is a negative number; and (iii) Disclosed more prominently
      than the other disclosures under this paragraph (e)(2)(i) and (ii) of this section, under the subheading
      “Did this change?”: (A) If the amount disclosed under paragraph (e)(2)(ii) of this section is different
      than the amount disclosed under paragraph (e)(2)(i) of this section (unless the difference is due
      to rounding): (1) A statement of that fact; (2) If the difference in the amounts disclosed under
      paragraphs (e)(2)(i) and (e)(2)(ii) is attributable to differences in itemized charges that are
      included in either or both subtotals, a statement that the consumer should see the total loan costs
      and total other costs subtotals disclosed under paragraphs (f)(4) and (g)(5) of this section (together
      with references to such disclosures), as applicable; and (3) If the increase exceeds the limitations
      on increases in closing costs under § 1026.19(e)(3), a statement that such increase exceeds the
      legal limits by the dollar amount of the excess and, if any refund is provided under § 1026.19(f)(2)(v),
      a statement directing the consumer to the disclosure required under paragraph (h)(3) of this section
      or, if applicable, a statement directing the consumer to the principal reduction disclosure under
      paragraph (t)(5)(vii)(B) of this section. Such dollar amount shall equal the sum total of all excesses
      of the limitations on increases in closing costs under § 1026.19(e)(3), taking into account the
      different methods of calculating excesses of the limitations on increases in closing costs under
      § 1026.19(e)(3)(i) and (ii). (B) If the amount disclosed under paragraph (e)(2)(i) of this section
      is equal to the amount disclosed under paragraph (e)(2)(ii) of this section, a statement of that
      fact. (3) Closing costs paid before closing. Labeled “Closing Costs Paid Before Closing:”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount of $0; (ii) Under the subheading
    “Final,” any amount designated as borrower-paid before closing under paragraph (h)(2) of this section,
    disclosed as a positive number; and (iii) Disclosed more prominently than the other disclosures under
    this para…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount of $0; (ii) Under the subheading
      “Final,” any amount designated as borrower-paid before closing under paragraph (h)(2) of this section,
      disclosed as a positive number; and (iii) Disclosed more prominently than the other disclosures
      under this paragraph (e)(3)(i) and (ii) of this section, under the subheading “Did this change?”:
      (A) If the amount disclosed under paragraph (e)(3)(ii) of this section is different than the amount
      disclosed under paragraph (e)(3)(i) of this section (unless the difference is due to rounding),
      a statement of that fact, along with a statement that the consumer paid such amounts prior to consummation
      of the transaction; or (B) If the amount disclosed under paragraph (e)(3)(ii) of this section is
      equal to the amount disclosed under paragraph (e)(3)(i) of this section, a statement of that fact.
      (4) Payoffs and payments. Labeled “Total Payoffs and Payments,”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the total payoffs and payments disclosed
    on the Loan Estimate under § 1026.37(h)(2)(iii) ; (ii) Under the subheading “Final,” the total amount
    of payoffs and payments made to third parties disclosed under paragraph (t)(5)(vii)(B) of this section,
    to the exte…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the total payoffs and payments disclosed
      on the Loan Estimate under § 1026.37(h)(2)(iii) ; (ii) Under the subheading “Final,” the total amount
      of payoffs and payments made to third parties disclosed under paragraph (t)(5)(vii)(B) of this section,
      to the extent known, disclosed as a negative number if the total amount disclosed under paragraph
      (t)(5)(vii)(B) of this section is a positive number and disclosed as a positive number if the total
      amount disclosed under paragraph (t)(5)(vii)(B) of this section is a negative number; (iii) Disclosed
      more prominently than the other disclosures under this paragraph (e)(4)(i) and (ii), under the subheading
      “Did this change?”: (A) If the amount disclosed under paragraph (e)(4)(ii) of this section is different
      than the amount disclosed under paragraph (e)(4)(i) of this section (unless the difference is due
      to rounding), a statement of that fact along with a reference to the table disclosed under paragraph
      (t)(5)(vii)(B) of this section; or (B) If the amount disclosed under paragraph (e)(4)(ii) of this
      section is equal to the amount disclosed under paragraph (e)(4)(i) of this section, a statement
      of that fact. (5) Cash to or from consumer. Labeled “Cash to Close:”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the estimated cash to close on the Loan
    Estimate together with the statement of whether the estimated amount is due from or to the consumer
    as disclosed under § 1026.37(h)(2)(iv) ; (ii) Under the subheading “Final,” the amount due from or
    to the consumer , c…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Under the subheading “Loan Estimate,” the estimated cash to close on the Loan
      Estimate together with the statement of whether the estimated amount is due from or to the consumer
      as disclosed under § 1026.37(h)(2)(iv) ; (ii) Under the subheading “Final,” the amount due from
      or to the consumer , calculated by the sum of the amounts disclosed under paragraphs (e)(1)(ii),
      (e)(2)(ii), (e)(3)(ii), and (e)(4)(ii) of this section, disclosed as a positive number, together
      with a statement of whether the disclosed amount is due from or to the consumer . (6) Closing costs
      financed. Labeled “Closing Costs Financed (Paid from your Loan Amount),” the sum of the amounts
      disclosed under paragraphs (e)(1)(ii) and (e)(4)(ii) of this section, but only to the extent that
      the sum is greater than zero and less than or equal to the sum disclosed under paragraph (h)(1)
      of this section minus the sum disclosed under paragraph (h)(2) of this section designated borrower-paid
      before closing.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-f
  canonical_id: reg-z-1026.38-f
  section: 12 CFR §1026.38(f)
  description: '(f): (f) Closing cost details; loan costs. Under the master heading “Closing Cost Details”
    with columns stating whether the charge was borrower-paid at or before closing, seller-paid at or
    before closing, or paid by others, all loan costs associated with the transaction, listed in a table
    under the headi…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (f) Closing cost details; loan costs. Under the master heading “Closing Cost Details”
      with columns stating whether the charge was borrower-paid at or before closing, seller-paid at or
      before closing, or paid by others, all loan costs associated with the transaction, listed in a table
      under the heading “Loan Costs.” The table shall contain the items and amounts listed under four
      subheadings, described in paragraphs (f)(1) through (5) of this section. (1) Origination charges.
      Under the subheading “Origination Charges,” and in the applicable columns as described in paragraph
      (f) of this section, an itemization of each amount paid for charges described in § 1026.37(f)(1),
      the amount of compensation paid by the creditor to a third-party loan originator along with the
      name of the loan originator ultimately receiving the payment, and the total of all such itemized
      amounts that are designated borrower-paid at or before closing. (2) Services borrower did not shop
      for. Under the subheading “Services Borrower Did Not Shop For” and in the applicable columns as
      described in paragraph (f) of this section, an itemization of the services and corresponding costs
      for each of the settlement services required by the creditor for which the consumer did not shop
      in accordance with § 1026.19(e)(1)(vi)(A) and that are provided by persons other than the creditor
      or mortgage broker, the name of the person ultimately receiving the payment for each such amount
      , and the total of all such itemized amounts that are designated borrower-paid at or before closing.
      Items that were disclosed pursuant to § 1026.37(f)(3) must be disclosed under this paragraph (f)(2)
      if the consumer was provided a written list of settlement service providers under § 1026.19(e)(1)(vi)(C)
      and the consumer selected a settlement service provider contained on that written list. (3) Services
      borrower did shop for. Under the subheading “Services Borrower Did Shop For” and in the applicable
      column as described in paragraph (f) of this section, an itemization of the services and corresponding
      costs for each of the settlement services required by the creditor for which the consumer shopped
      in accordance with § 1026.19(e)(1)(vi)(A) and that are provided by persons other than the creditor
      or mortgage broker, the name of the person ultimately receiving the payment for each such amount
      , and the total of all such itemized costs that are designated borrower-paid at or before closing.
      Items that were disclosed pursuant to § 1026.37(f)(3) must be disclosed under this paragraph (f)(3)
      if the consumer was provided a written list of settlement service providers under § 1026.19(e)(1)(vi)(C)
      and the consumer did not select a settlement service provider contained on that written list. (4)
      Total loan costs. Under the subheading “Total Loan Costs (Borrower-Paid),” the sum of the amounts
      disclosed as borrower-paid pursuant to paragraph (f)(5) of this section. (5) Subtotal of loan costs.
      The sum of loan costs, calculated by totaling the amounts described in paragraphs (f)(1) through
      (3) of this section for costs designated borrower-paid at or before closing, labeled “Loan Costs
      Subtotals.”
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-g
  canonical_id: reg-z-1026.38-g
  section: 12 CFR §1026.38(g)
  description: '(g): (g) Closing cost details; other costs. Under the master heading “Closing Cost Details”
    disclosed pursuant to paragraph (f) of this section, with columns stating whether the charge was borrower-paid
    at or before closing, seller-paid at or before closing, or paid by others, all costs in connection
    wit…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(g) Closing cost details; other costs. Under the master heading “Closing Cost Details”
      disclosed pursuant to paragraph (f) of this section, with columns stating whether the charge was
      borrower-paid at or before closing, seller-paid at or before closing, or paid by others, all costs
      in connection with the transaction, other than those disclosed under paragraph (f) of this section,
      listed in a table with a heading disclosed as “Other Costs.” The table shall contain the items and
      amounts listed under five subheadings, described in paragraphs (g)(1) through (6) of this section.
      (1) Taxes and other government fees. Under the subheading “Taxes and Other Government Fees,” an
      itemization of each amount that is expected to be paid to State and local governments for taxes
      and government fees and the total of all such itemized amounts that are designated borrower-paid
      at or before closing, as follows:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) On the first line: (A) Before the columns described in paragraph (g) of this
    section, the total amount of fees for recording deeds and, separately, the total amount of fees for
    recording security instruments; and (B) In the applicable column as described in paragraph (g) of
    this section, the tot…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) On the first line: (A) Before the columns described in paragraph (g) of this
      section, the total amount of fees for recording deeds and, separately, the total amount of fees
      for recording security instruments; and (B) In the applicable column as described in paragraph (g)
      of this section, the total amounts paid for recording fees (including, but not limited to, the amounts
      in paragraph (g)(1)(i)(A) of this section); and (ii) On subsequent lines, in the applicable column
      as described in paragraph (g) of this section, an itemization of transfer taxes, with the name of
      the government entity assessing the transfer tax. (2) Prepaids. Under the subheading “Prepaids”
      and in the applicable column as described in paragraph (g) of this section, an itemization of each
      amount for charges described in § 1026.37(g)(2), the name of the person ultimately receiving the
      payment or government entity assessing the property tax, provided that the person ultimately receiving
      the payment need not be disclosed for the disclosure required by § 1026.37(g)(2)(iii) when disclosed
      pursuant to this paragraph, and the total of all such itemized amounts that are designated borrower-paid
      at or before closing. (3) Initial escrow payment at closing. Under the subheading “Initial escrow
      payment at closing” and in the applicable column as described in paragraph (g) of this section,
      an itemization of each amount for charges described in § 1026.37(g)(3), the applicable aggregate
      adjustment pursuant to 12 CFR 1024.17 (d)(2) along with the label “aggregate adjustment,” and the
      total of all such itemized amounts that are designated borrower-paid at or before closing. (4) Other.
      Under the subheading “Other” and in the applicable column as described in paragraph (g) of this
      section, an itemization of each amount for charges in connection with the transaction that are in
      addition to the charges disclosed under paragraphs (f) and (g)(1) through (3) for services that
      are required or obtained in the real estate closing by the consumer , the seller, or other party,
      the name of the person ultimately receiving the payment, and the total of all such itemized amounts
      that are designated borrower-paid at or before closing.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) For any cost that is a component of title insurance services, the introductory
    description “Title —” shall appear at the beginning of the label for that actual cost. (ii) The parenthetical
    description “(optional)” shall appear at the end of the label for costs designated borrower-paid at
    or befo…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) For any cost that is a component of title insurance services, the introductory
      description “Title —” shall appear at the beginning of the label for that actual cost. (ii) The
      parenthetical description “(optional)” shall appear at the end of the label for costs designated
      borrower-paid at or before closing for any premiums paid for separate insurance, warranty, guarantee,
      or event-coverage products. (5) Total other costs. Under the subheading “Total Other Costs (Borrower-Paid),”
      the sum of the amounts disclosed as borrower-paid pursuant to paragraph (g)(6) of this section.
      (6) Subtotal of costs. The sum of other costs, calculated by totaling the costs disclosed in paragraphs
      (g)(1) through (4) of this section designated borrower-paid at or before closing, labeled “Other
      Costs Subtotals.”
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-h
  canonical_id: reg-z-1026.38-h
  section: 12 CFR §1026.38(h)
  description: '(h): (h) Closing cost totals. (1) The sum of the costs disclosed as borrower-paid pursuant
    to paragraph (h)(2) of this section and the amount disclosed in paragraph (h)(3) of this section,
    under the subheading “Total Closing Costs (Borrower-Paid).” (2) The sum of the amounts disclosed in
    paragraphs (f)(5…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (h) Closing cost totals. (1) The sum of the costs disclosed as borrower-paid pursuant
      to paragraph (h)(2) of this section and the amount disclosed in paragraph (h)(3) of this section,
      under the subheading “Total Closing Costs (Borrower-Paid).” (2) The sum of the amounts disclosed
      in paragraphs (f)(5) and (g)(6) of this section, designated borrower-paid at or before closing,
      and the sum of the costs designated seller-paid at or before closing or paid by others disclosed
      pursuant to paragraphs (f) and (g) of this section, labeled “Closing Costs Subtotals.” (3) The amount
      of lender credits as a negative number, labeled “Lender Credits” and designated borrower-paid at
      closing, and if a refund is provided pursuant to § 1026.19(f)(2)(v) , a statement that this amount
      includes a credit for an amount that exceeds the limitations on increases in closing costs under
      § 1026.19(e)(3) , and the amount of such credit under § 1026.19(f)(2)(v) . (4) The services and
      costs disclosed pursuant to paragraphs (f) and (g) of this section on the Closing Disclosure shall
      be labeled using terminology that describes the item disclosed, in a manner that is consistent with
      the descriptions or prescribed labels, as applicable, used for such items on the Loan Estimate pursuant
      to § 1026.37 . The creditor must also list the items on the Closing Disclosure in the same sequential
      order as on the Loan Estimate pursuant to § 1026.37 .
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Calculating cash to close. In a separate table, under the heading “Calculating
    Cash to Close,” together with the statement “Use this table to see what has changed from your Loan
    Estimate”: (1) Total closing costs.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Calculating cash to close. In a separate table, under the heading “Calculating
      Cash to Close,” together with the statement “Use this table to see what has changed from your Loan
      Estimate”: (1) Total closing costs.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the “Total Closing Costs” disclosed on
    the Loan Estimate under § 1026.37(h)(1)(i) , labeled using that term. (ii) Under the subheading “Final,”
    the amount disclosed under paragraph (h)(1) of this section. (iii) Under the subheading “Did this
    change?,” disclo…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the “Total Closing Costs” disclosed on
      the Loan Estimate under § 1026.37(h)(1)(i) , labeled using that term. (ii) Under the subheading
      “Final,” the amount disclosed under paragraph (h)(1) of this section. (iii) Under the subheading
      “Did this change?,” disclosed more prominently than the other disclosures under this paragraph (i)(1):
      (A) If the amount disclosed under paragraph (i)(1)(ii) of this section is different than the amount
      disclosed under paragraph (i)(1)(i) of this section (unless the difference is due to rounding):
      (1) A statement of that fact; (2) If the difference in the “Total Closing Costs” is attributable
      to differences in itemized charges that are included in either or both subtotals, a statement that
      the consumer should see the total loan costs and total other costs subtotals disclosed under paragraphs
      (f)(4) and (g)(5) of this section (together with references to such disclosures), as applicable;
      and (3) If the increase exceeds the limitations on increases in closing costs under § 1026.19(e)(3),
      a statement that such increase exceeds the legal limits by the dollar amount of the excess, and
      if any refund is provided under § 1026.19(f)(2)(v), a statement directing the consumer to the disclosure
      required under paragraph (h)(3) of this section or, if a principal reduction is used to provide
      the refund, a statement directing the consumer to the principal reduction disclosure under paragraph
      (j)(1)(v) of this section. Such dollar amount shall equal the sum total of all excesses of the limitations
      on increases in closing costs under § 1026.19(e)(3), taking into account the different methods of
      calculating excesses of the limitations on increases in closing costs under § 1026.19(e)(3)(i) and
      (ii). (B) If the amount disclosed under paragraph (i)(1)(ii) of this section is equal to the amount
      disclosed under paragraph (i)(1)(i) of this section, a statement of that fact. (2) Closing costs
      paid before closing.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the dollar amount “$0,” labeled “Closing
    Costs Paid Before Closing.” (ii) Under the subheading “Final,” the amount of “Total Closing Costs”
    disclosed under paragraph (h)(2) of this section and designated as borrower-paid before closing, stated
    as a negative …'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the dollar amount “$0,” labeled “Closing
      Costs Paid Before Closing.” (ii) Under the subheading “Final,” the amount of “Total Closing Costs”
      disclosed under paragraph (h)(2) of this section and designated as borrower-paid before closing,
      stated as a negative number. (iii) Under the subheading “Did this change?,” disclosed more prominently
      than the other disclosures under this paragraph (i)(2): (A) If the amount disclosed under paragraph
      (i)(2)(ii) of this section is different than the amount disclosed under paragraph (i)(2)(i) of this
      section (unless the difference is due to rounding), a statement of that fact, along with a statement
      that the consumer paid such amounts prior to consummation of the transaction; or (B) If the amount
      disclosed under paragraph (i)(2)(ii) of this section is equal to the amount disclosed under paragraph
      (i)(2)(i) of this section, a statement of that fact. (3) Closing costs financed.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(ii)
    , labeled “Closing Costs Financed (Paid from your Loan Amount).” (ii) Under the subheading “Final,”
    the actual amount of the closing costs that are to be paid out of loan proceeds, if any, stated as
    a negative n…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(ii)
      , labeled “Closing Costs Financed (Paid from your Loan Amount).” (ii) Under the subheading “Final,”
      the actual amount of the closing costs that are to be paid out of loan proceeds, if any, stated
      as a negative number. (iii) Under the subheading “Did this change?,” disclosed more prominently
      than the other disclosures under this paragraph (i)(3): (A) If the amount disclosed under paragraph
      (i)(3)(ii) of this section is different than the amount disclosed under paragraph (i)(3)(i) of this
      section (unless the difference is due to rounding), a statement of that fact, along with a statement
      that the consumer included the closing costs in the loan amount , which increased the loan amount
      ; or (B) If the amount disclosed under paragraph (i)(3)(ii) of this section is equal to the amount
      disclosed under paragraph (i)(3)(i) of this section, a statement of that fact. (4) Down payment/funds
      from borrower.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(iii)
    , labeled “Down Payment/Funds from Borrower.” (ii) Under the subheading “Final”: (A) ( 1 ) In a purchase
    transaction as defined in § 1026.37(a)(9)(i) , the amount determined by subtracting the sum of the
    loan a…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(iii)
      , labeled “Down Payment/Funds from Borrower.” (ii) Under the subheading “Final”: (A) ( 1 ) In a
      purchase transaction as defined in § 1026.37(a)(9)(i) , the amount determined by subtracting the
      sum of the loan amount disclosed under paragraph (b) of this section and any amount of existing
      loans assumed or taken subject to that is disclosed under paragraph (j)(2)(iv) of this section from
      the sale price of the property disclosed under paragraph (a)(3)(vii)(A) of this section, labeled
      “Down Payment/Funds from Borrower,” except as required by paragraph (i)(4)(ii)(A)( 2 ) of this section;
      (2) In a purchase transaction as defined in § 1026.37(a)(9)(i) that is a simultaneous subordinate
      financing transaction or that involves improvements to be made on the property, or when the sum
      of the loan amount disclosed under paragraph (b) of this section and any amount of existing loans
      assumed or taken subject to that is disclosed under paragraph (j)(2)(iv) of this section exceeds
      the sale price disclosed under paragraph (a)(3)(vii)(A) of this section, the amount of funds from
      the consumer as determined in accordance with paragraph (i)(6)(iv) of this section labeled “Down
      Payment/Funds from Borrower;” or (B) In all transactions not subject to paragraph (i)(4)(ii)(A)
      of this section, the amount of funds from the consumer as determined in accordance with paragraph
      (i)(6)(iv) of this section, labeled “Down Payment/Funds from Borrower.” (iii) Under the subheading
      “Did this change?,” disclosed more prominently than the other disclosures under this paragraph (i)(4):
      (A) If the amount disclosed under paragraph (i)(4)(ii) of this section is different than the amount
      disclosed under paragraph (i)(4)(i) of this section (unless the difference is due to rounding),
      a statement of that fact, along with a statement that the consumer increased or decreased this payment
      and that the consumer should see the details disclosed under paragraph (j)(1) or (j)(2) of this
      section, as applicable; or (B) If the amount disclosed under paragraph (i)(4)(ii) of this section
      is equal to the amount disclosed under paragraph (i)(4)(i) of this section, a statement of that
      fact. (5) Deposit.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(iv)
    , labeled “Deposit.” (ii) Under the subheading “Final,” the amount disclosed under paragraph (j)(2)(ii)
    of this section, stated as a negative number. (iii) Under the subheading “Did this change?,” disclosed
    more…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(iv)
      , labeled “Deposit.” (ii) Under the subheading “Final,” the amount disclosed under paragraph (j)(2)(ii)
      of this section, stated as a negative number. (iii) Under the subheading “Did this change?,” disclosed
      more prominently than the other disclosures under this paragraph (i)(5): (A) If the amount disclosed
      under paragraph (i)(5)(ii) of this section is different than the amount disclosed under paragraph
      (i)(5)(i) of this section (unless the difference is due to rounding), a statement of that fact,
      along with a statement that the consumer increased or decreased this payment, as applicable, and
      that the consumer should see the details disclosed under paragraph (j)(2)(ii) of this section; or
      (B) If the amount disclosed under paragraph (i)(5)(ii) of this section is equal to the amount disclosed
      under paragraph (i)(5)(i) of this section, a statement of that fact. (6) Funds for borrower.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(v)
    , labeled “Funds for Borrower.” (ii) Under the subheading “Final,” the “Funds for Borrower,” labeled
    using that term, as determined in accordance with paragraph (i)(6)(iv) of this section. (iii) Under
    the subhead…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(v)
      , labeled “Funds for Borrower.” (ii) Under the subheading “Final,” the “Funds for Borrower,” labeled
      using that term, as determined in accordance with paragraph (i)(6)(iv) of this section. (iii) Under
      the subheading “Did this change?,” disclosed more prominently than the other disclosures under this
      paragraph (i)(6): (A) If the amount disclosed under paragraph (i)(6)(ii) of this section is different
      than the amount disclosed under paragraph (i)(6)(i) of this section (unless the difference is due
      to rounding), a statement of that fact, along with a statement that the consumer ''s available funds
      from the loan amount have increased or decreased, as applicable; or (B) If the amount disclosed
      under paragraph (i)(6)(ii) of this section is equal to the amount disclosed under paragraph (i)(6)(i)
      of this section, a statement of that fact. (iv) The “Down Payment/Funds from Borrower” to be disclosed
      under paragraph (i)(4)(ii)(A)( 2 ) or (B) of this section, as applicable, and “Funds for Borrower”
      to be disclosed under paragraph (i)(6)(ii) of this section are determined by subtracting the sum
      of the loan amount disclosed under paragraph (b) of this section and any amount for existing loans
      assumed or taken subject to that is disclosed under paragraph (j)(2)(iv) of this section (excluding
      any closing costs financed disclosed under paragraph (i)(3)(ii) of this section) from the total
      amount of all existing debt being satisfied in the transaction disclosed under paragraphs (j)(1)(ii),
      (iii), and (v) of this section. (A) If the calculation under this paragraph (i)(6)(iv) yields an
      amount that is a positive number, such amount shall be disclosed under paragraph (i)(4)(ii)(A)(
      2 ) or (B) of this section, as applicable, and $0 shall be disclosed under paragraph (i)(6)(ii)
      of this section. (B) If the calculation under this paragraph (i)(6)(iv) yields an amount that is
      a negative number, such amount shall be disclosed under paragraph (i)(6)(ii) of this section, stated
      as a negative number, and $0 shall be disclosed under paragraph (i)(4)(ii)(A)( 2 ) or (i)(4)(ii)(B)
      of this section, as applicable. (C) If the calculation under this paragraph (i)(6)(iv) yields $0,
      $0 shall be disclosed under paragraph (i)(4)(ii)(A)( 2 ) or (i)(4)(ii)(B) of this section, as applicable,
      and under paragraph (i)(6)(ii) of this section. (7) Seller credits.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(vi)
    , labeled “Seller Credits.” (ii) Under the subheading “Final,” the amount disclosed under paragraph
    (j)(2)(v) of this section, stated as a negative number. (iii) Under the subheading “Did this change?,”
    disclose…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed under § 1026.37(h)(1)(vi)
      , labeled “Seller Credits.” (ii) Under the subheading “Final,” the amount disclosed under paragraph
      (j)(2)(v) of this section, stated as a negative number. (iii) Under the subheading “Did this change?,”
      disclosed more prominently than the other disclosures under this paragraph (i)(7): (A) If the amount
      disclosed under paragraph (i)(7)(ii) of this section is different than the amount disclosed under
      paragraph (i)(7)(i) of this section (unless the difference is due to rounding), a statement of that
      fact, along with a statement that the consumer should see the details disclosed: (1) Under paragraph
      (j)(2)(v) of this section and in the seller-paid column under paragraphs (f) and (g) of this section;
      or (2) Under either paragraph (j)(2)(v) of this section or in the seller-paid column under paragraphs
      (f) or (g) of this section, if the details are only disclosed under paragraph (j)(2)(v) or paragraph
      (f) or (g); or (B) If the amount disclosed under paragraph (i)(7)(ii) of this section is equal to
      the amount disclosed under paragraph (i)(7)(i) of this section, a statement of that fact. (8) Adjustments
      and other credits.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
    under § 1026.37(h)(1)(vii) , labeled “Adjustments and Other Credits.” (ii) Under the subheading “Final,”
    the amount equal to the total of the amounts disclosed under paragraphs (j)(1)(iii) and (v) of this
    section, to…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
      under § 1026.37(h)(1)(vii) , labeled “Adjustments and Other Credits.” (ii) Under the subheading
      “Final,” the amount equal to the total of the amounts disclosed under paragraphs (j)(1)(iii) and
      (v) of this section, to the extent amounts in paragraphs (j)(1)(iii) and (v) were not included in
      the calculation required by paragraph (i)(4) or (6) of this section, and paragraphs (j)(1)(vi) through
      (x) of this section, reduced by the total of the amounts disclosed under paragraphs (j)(2)(vi) through
      (xi) of this section. (iii) Under the subheading “Did this change?,” disclosed more prominently
      than the other disclosures under this paragraph (i)(8): (A) If the amount disclosed under paragraph
      (i)(8)(ii) of this section is different than the amount disclosed under paragraph (i)(8)(i) of this
      section (unless the difference is due to rounding), a statement of that fact, along with a statement
      that the consumer should see the details disclosed under paragraphs (j)(1)(iii) and (v) through
      (x) and (j)(2)(vi) through (xi) of this section, as applicable; or (B) If the amount disclosed under
      paragraph (i)(8)(ii) of this section is equal to the amount disclosed under paragraph (i)(8)(i)
      of this section, a statement of that fact. (9) Cash to close.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
    under § 1026.37(h)(1)(viii) , labeled “Cash to Close” and disclosed more prominently than the other
    disclosures under this paragraph (i). (ii) Under the subheading “Final,” the sum of the amounts disclosed
    under para…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Under the subheading “Loan Estimate,” the amount disclosed on the Loan Estimate
      under § 1026.37(h)(1)(viii) , labeled “Cash to Close” and disclosed more prominently than the other
      disclosures under this paragraph (i). (ii) Under the subheading “Final,” the sum of the amounts
      disclosed under paragraphs (i)(1) through (i)(8) of this section under the subheading “Final,” and
      disclosed more prominently than the other disclosures under this paragraph (i).
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-j
  canonical_id: reg-z-1026.38-j
  section: 12 CFR §1026.38(j)
  description: '(j): (j) Summary of borrower''s transaction. Under the heading “Summaries of Transactions,”
    with a statement to “Use this table to see a summary of your transaction,” two separate tables are
    disclosed. The first table shall include, under the subheading “Borrower''s Transaction,” the following
    information …'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(j) Summary of borrower''s transaction. Under the heading “Summaries of Transactions,”
      with a statement to “Use this table to see a summary of your transaction,” two separate tables are
      disclosed. The first table shall include, under the subheading “Borrower''s Transaction,” the following
      information and shall satisfy the following requirements: (1) Itemization of amounts due from borrower.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The total amount due from the consumer at closing, calculated as the sum of items
    required to be disclosed by paragraph (j)(1)(ii) through (x) of this section, excluding items paid
    from funds other than closing funds as described in paragraph (j)(4)(i) of this section, labeled “Due
    from Borrower…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The total amount due from the consumer at closing, calculated as the sum of items
      required to be disclosed by paragraph (j)(1)(ii) through (x) of this section, excluding items paid
      from funds other than closing funds as described in paragraph (j)(4)(i) of this section, labeled
      “Due from Borrower at Closing”; (ii) The amount of the contract sales price of the property being
      sold in a purchase real estate transaction, excluding the price of any tangible personal property
      if the consumer and seller have agreed to a separate price for such items, labeled “Sale Price of
      Property”; (iii) The amount of the sales price of any tangible personal property excluded from the
      contract sales price pursuant to paragraph (j)(1)(ii) of this section, labeled “Sale Price of Any
      Personal Property Included in Sale”; (iv) The total amount of closing costs disclosed that are designated
      borrower-paid at closing, as the sum of the amounts calculated pursuant to paragraphs (h)(2) and
      (3) of this section, labeled “Closing Costs Paid at Closing”;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) A description and the amount of any additional items that the seller has paid
    prior to the real estate closing, but reimbursed by the consumer at the real estate closing, and a
    description and the amount of any other items owed by the consumer at the real estate closing not
    otherwise disclosed p…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (v) A description and the amount of any additional items that the seller has paid
      prior to the real estate closing, but reimbursed by the consumer at the real estate closing, and
      a description and the amount of any other items owed by the consumer at the real estate closing
      not otherwise disclosed pursuant to paragraph (f), (g), or (j) of this section; (vi) The description
      “Adjustments for Items Paid by Seller in Advance”; (vii) The prorated amount of any prepaid taxes
      due from the consumer to reimburse the seller at the real estate closing, and the time period corresponding
      to that amount , labeled “City/Town Taxes”; (viii) The prorated amount of any prepaid taxes due
      from the consumer to reimburse the seller at the real estate closing, and the time period corresponding
      to that amount , labeled “County Taxes”; (ix) The prorated amount of any prepaid assessments due
      from the consumer to reimburse the seller at the real estate closing, and the time period corresponding
      to that amount , labeled “Assessments”; and
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-x
  canonical_id: reg-z-1026.38-x
  section: 12 CFR §1026.38(x)
  description: '(x): (x) A description and the amount of any additional items paid by the seller prior
    to the real estate closing that are due from the consumer at the real estate closing. (2) Itemization
    of amounts already paid by or on behalf of borrower.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (x) A description and the amount of any additional items paid by the seller prior
      to the real estate closing that are due from the consumer at the real estate closing. (2) Itemization
      of amounts already paid by or on behalf of borrower.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The sum of the amounts disclosed in this paragraphs (j)(2)(ii) through (xi) of
    this section, excluding items paid from funds other than closing funds as described in paragraph (j)(4)(i)
    of this section, labeled “Paid Already by or on Behalf of Borrower at Closing”; (ii) Any amount that
    is paid t…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The sum of the amounts disclosed in this paragraphs (j)(2)(ii) through (xi) of
      this section, excluding items paid from funds other than closing funds as described in paragraph
      (j)(4)(i) of this section, labeled “Paid Already by or on Behalf of Borrower at Closing”; (ii) Any
      amount that is paid to the seller or held in trust or escrow by an attorney or other party under
      the terms of the agreement for the sale of the property, labeled “Deposit”; (iii) The amount of
      the consumer 's new loan amount or first user loan as disclosed pursuant to paragraph (b) of this
      section, labeled “Loan Amount”; (iv) The amount of any existing loans that the consumer is assuming,
      or any loans subject to which the consumer is taking title to the property, labeled “Existing Loan(s)
      Assumed or Taken Subject to”;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) The total amount of money that the seller will provide at the real estate closing
    as a lump sum not otherwise itemized to pay for loan costs as determined by paragraph (f) of this
    section and other costs as determined by paragraph (g) of this section and any other obligations of
    the seller to be…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (v) The total amount of money that the seller will provide at the real estate closing
      as a lump sum not otherwise itemized to pay for loan costs as determined by paragraph (f) of this
      section and other costs as determined by paragraph (g) of this section and any other obligations
      of the seller to be paid directly to the consumer , labeled “Seller Credit”; (vi) Descriptions and
      amounts of other items paid by or on behalf of the consumer and not otherwise disclosed under paragraphs
      (f), (g), (h), and (j)(2) of this section, labeled “Other Credits,” and descriptions and the amounts
      of any additional amounts owed the consumer but payable to the seller before the real estate closing,
      under the heading “Adjustments”; (vii) The description “Adjustments for Items Unpaid by Seller”;
      (viii) The prorated amount of any unpaid taxes due from the seller to reimburse the consumer at
      the real estate closing, and the time period corresponding to that amount , labeled ”City/Town Taxes”;
      (ix) The prorated amount of any unpaid taxes due from the seller to reimburse the consumer at the
      real estate closing, and the time period corresponding to that amount , labeled “County Taxes”;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-x
  canonical_id: reg-z-1026.38-x
  section: 12 CFR §1026.38(x)
  description: '(x): (x) The prorated amount of any unpaid assessments due from the seller to reimburse
    the consumer at the real estate closing, and the time period corresponding to that amount , labeled
    “Assessments”; and (xi) A description and the amount of any additional items which have not yet been
    paid and which t…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(x) The prorated amount of any unpaid assessments due from the seller to reimburse
      the consumer at the real estate closing, and the time period corresponding to that amount , labeled
      “Assessments”; and (xi) A description and the amount of any additional items which have not yet
      been paid and which the consumer is expected to pay after the real estate closing, but which are
      attributable in part to a period of time prior to the real estate closing. (3) Calculation of borrower''s
      transaction. Under the label “Calculation”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The amount disclosed pursuant to paragraph (j)(1)(i) of this section, labeled
    “Total Due from Borrower at Closing”; (ii) The amount disclosed pursuant to paragraph (j)(2)(i) of
    this section, if any, disclosed as a negative number, labeled “Total Paid Already by or on Behalf
    of Borrower at Closin…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The amount disclosed pursuant to paragraph (j)(1)(i) of this section, labeled
      “Total Due from Borrower at Closing”; (ii) The amount disclosed pursuant to paragraph (j)(2)(i)
      of this section, if any, disclosed as a negative number, labeled “Total Paid Already by or on Behalf
      of Borrower at Closing”; and (iii) A statement that the disclosed amount is due from or to the consumer
      , and the amount due from or to the consumer at the real estate closing, calculated by the sum of
      the amounts disclosed under paragraphs (j)(3)(i) and (ii) of this section, labeled “Cash to Close.”
      (4) Items paid outside of closing funds.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Costs that are not paid from closing funds but that would otherwise be disclosed
    in the table required pursuant to paragraph (j) of this section, should be marked with the phrase
    “Paid Outside of Closing” or the abbreviation “P.O.C.” and include the name of the party making the
    payment. (ii) For…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Costs that are not paid from closing funds but that would otherwise be disclosed
      in the table required pursuant to paragraph (j) of this section, should be marked with the phrase
      “Paid Outside of Closing” or the abbreviation “P.O.C.” and include the name of the party making
      the payment. (ii) For purposes of this paragraph (j), “closing funds” means funds collected and
      disbursed at real estate closing.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-k
  canonical_id: reg-z-1026.38-k
  section: 12 CFR §1026.38(k)
  description: '(k): (k) Summary of seller''s transaction. Under the heading “Summaries of Transactions”
    required by paragraph (j) of this section, a separate table under the subheading “Seller''s Transaction,”
    that includes the following information and satisfies the following requirements: (1) Itemization
    of amounts due…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(k) Summary of seller''s transaction. Under the heading “Summaries of Transactions”
      required by paragraph (j) of this section, a separate table under the subheading “Seller''s Transaction,”
      that includes the following information and satisfies the following requirements: (1) Itemization
      of amounts due to seller.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The total amount due to the seller at the real estate closing, calculated as
    the sum of items required to be disclosed pursuant to paragraphs (k)(1)(ii) through (ix) of this section,
    excluding items paid from funds other than closing funds as described in paragraph (k)(4)(i) of this
    section, lab…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The total amount due to the seller at the real estate closing, calculated as
      the sum of items required to be disclosed pursuant to paragraphs (k)(1)(ii) through (ix) of this
      section, excluding items paid from funds other than closing funds as described in paragraph (k)(4)(i)
      of this section, labeled “Due to Seller at Closing”; (ii) The amount of the contract sales price
      of the property being sold, excluding the price of any tangible personal property if the consumer
      and seller have agreed to a separate price for such items, labeled “Sale Price of Property”; (iii)
      The amount of the sales price of any tangible personal property excluded from the contract sales
      price pursuant to paragraph (k)(1)(ii) of this section, labeled “Sale Price of Any Personal Property
      Included in Sale”; (iv) A description and the amount of other items paid to the seller by the consumer
      pursuant to the contract of sale or other agreement, such as charges that were not disclosed pursuant
      to § 1026.37 on the Loan Estimate or items paid by the seller prior to the real estate closing but
      reimbursed by the consumer at the real estate closing;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) The description “Adjustments for Items Paid by Seller in Advance”; (vi) The prorated
    amount of any prepaid taxes due from the consumer to reimburse the seller at the real estate closing,
    and the time period corresponding to that amount , labeled “City/Town Taxes”; (vii) The prorated amount
    of an…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (v) The description “Adjustments for Items Paid by Seller in Advance”; (vi) The prorated
      amount of any prepaid taxes due from the consumer to reimburse the seller at the real estate closing,
      and the time period corresponding to that amount , labeled “City/Town Taxes”; (vii) The prorated
      amount of any prepaid taxes due from the consumer to reimburse the seller at the real estate closing,
      and the time period corresponding to that amount , labeled “County Taxes”; (viii) The prorated amount
      of any prepaid assessments due from the consumer to reimburse the seller at the real estate closing,
      and the time period corresponding to that amount , labeled “Assessments”; and (ix) A description
      and the amount of additional items paid by the seller prior to the real estate closing that are
      reimbursed by the consumer at the real estate closing. (2) Itemization of amounts due from seller.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The total amount due from the seller at the real estate closing, calculated as
    the sum of items required to be disclosed pursuant to paragraphs (k)(2)(ii) through (xiii) of this
    section, excluding items paid from funds other than closing funds as described in paragraph (k)(4)(i)
    of this section,…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The total amount due from the seller at the real estate closing, calculated as
      the sum of items required to be disclosed pursuant to paragraphs (k)(2)(ii) through (xiii) of this
      section, excluding items paid from funds other than closing funds as described in paragraph (k)(4)(i)
      of this section, labeled “Due from Seller at Closing”; (ii) The amount of any excess deposit disbursed
      to the seller prior to the real estate closing, labeled “Excess Deposit”; (iii) The amount of closing
      costs designated seller-paid at closing disclosed pursuant to paragraph (h)(2) of this section,
      labeled “Closing Costs Paid at Closing”; (iv) The amount of any existing loans that the consumer
      is assuming, or any loans subject to which the consumer is taking title to the property, labeled
      “Existing Loan(s) Assumed or Taken Subject to”;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) The amount of any loan secured by a first lien on the property that will be paid
    off as part of the real estate closing, labeled “Payoff of First Mortgage Loan”; (vi) The amount of
    any loan secured by a second lien on the property that will be paid off as part of the real estate
    closing, labeled…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (v) The amount of any loan secured by a first lien on the property that will be paid
      off as part of the real estate closing, labeled “Payoff of First Mortgage Loan”; (vi) The amount
      of any loan secured by a second lien on the property that will be paid off as part of the real estate
      closing, labeled “Payoff of Second Mortgage Loan”; (vii) The total amount of money that the seller
      will provide at the real estate closing as a lump sum not otherwise itemized to pay for loan costs
      as determined by paragraph (f) of this section and other costs as determined by paragraph (g) of
      this section and any other obligations of the seller to be paid directly to the consumer , labeled
      “Seller Credit”; (viii) A description and amount of any and all other obligations required to be
      paid by the seller at the real estate closing, including any lien-related payoffs, fees, or obligations
      ; (ix) The description “Adjustments for Items Unpaid by Seller”;
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-x
  canonical_id: reg-z-1026.38-x
  section: 12 CFR §1026.38(x)
  description: '(x): (x) The prorated amount of any unpaid taxes due from the seller to reimburse the
    consumer at the real estate closing, and the time period corresponding to that amount , labeled “City/Town
    Taxes”; (xi) The prorated amount of any unpaid taxes due from the seller to the consumer at the real
    estate clos…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(x) The prorated amount of any unpaid taxes due from the seller to reimburse the
      consumer at the real estate closing, and the time period corresponding to that amount , labeled
      “City/Town Taxes”; (xi) The prorated amount of any unpaid taxes due from the seller to the consumer
      at the real estate closing, and the time period corresponding to that amount , labeled “County Taxes”;
      (xii) The prorated amount of any unpaid assessments due from the seller to reimburse the consumer
      at the real estate closing, and the time period corresponding to that amount , labeled “Assessments”;
      and (xiii) A description and the amount of any additional items which have not yet been paid and
      which the consumer is expected to pay after the real estate closing, but which are attributable
      in part to a period of time prior to the real estate closing. (3) Calculation of seller''s transaction.
      Under the label “Calculation”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The amount described in paragraph (k)(1)(i) of this section, labeled “Total Due
    to Seller at Closing”; (ii) The amount described in paragraph (k)(2)(i) of this section, disclosed
    as a negative number, labeled “Total Due from Seller at Closing”; and (iii) A statement that the disclosed
    amount is …'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) The amount described in paragraph (k)(1)(i) of this section, labeled “Total Due
      to Seller at Closing”; (ii) The amount described in paragraph (k)(2)(i) of this section, disclosed
      as a negative number, labeled “Total Due from Seller at Closing”; and (iii) A statement that the
      disclosed amount is due from or to the seller, and the amount due from or to the seller at closing,
      calculated by the sum of the amounts disclosed pursuant to paragraphs (k)(3)(i) and (ii) of this
      section, labeled “Cash.” (4) Items paid outside of closing funds.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Charges that are not paid from closing funds but that would otherwise be disclosed
    in the table described in paragraph (k) of this section, should be marked with the phrase “Paid Outside
    of Closing” or the acronym “P.O.C.” and include a statement of the party making the payment. (ii)
    For purpose…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) Charges that are not paid from closing funds but that would otherwise be disclosed
      in the table described in paragraph (k) of this section, should be marked with the phrase “Paid
      Outside of Closing” or the acronym “P.O.C.” and include a statement of the party making the payment.
      (ii) For purposes of this paragraph (k), “closing funds” are defined as funds collected and disbursed
      at real estate closing.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-l
  canonical_id: reg-z-1026.38-l
  section: 12 CFR §1026.38(l)
  description: '(l): (l) Loan disclosures. Under the master heading “Additional Information About This
    Loan” and under the heading “Loan Disclosures”: (1) Assumption. Under the subheading “Assumption,”
    the information required by § 1026.37(m)(2) . (2) Demand feature. Under the subheading “Demand Feature,”
    a statement of…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(l) Loan disclosures. Under the master heading “Additional Information About This
      Loan” and under the heading “Loan Disclosures”: (1) Assumption. Under the subheading “Assumption,”
      the information required by § 1026.37(m)(2) . (2) Demand feature. Under the subheading “Demand Feature,”
      a statement of whether the legal obligation permits the creditor to demand early repayment of the
      loan and, if the statement is affirmative, a reference to the note or other loan contract for details.
      (3) Late payment. Under the subheading “Late Payment,” the information required by § 1026.37(m)(4)
      . (4) Negative amortization. Under the subheading “Negative Amortization (Increase in Loan Amount),”
      a statement of whether the regular periodic payments may cause the principal balance to increase.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) If the regular periodic payments do not cover all of the interest due, the creditor
    must provide a statement that the principal balance will increase, such balance will likely become
    larger than the original loan amount , and increases in such balance lower the consumer ''s equity
    in the property…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) If the regular periodic payments do not cover all of the interest due, the creditor
      must provide a statement that the principal balance will increase, such balance will likely become
      larger than the original loan amount , and increases in such balance lower the consumer ''s equity
      in the property. (ii) If the consumer may make regular periodic payments that do not cover all of
      the interest due, the creditor must provide a statement that, if the consumer chooses a monthly
      payment option that does not cover all of the interest due, the principal balance may become larger
      than the original loan amount and the increases in the principal balance lower the consumer ''s
      equity in the property. (5) Partial payment policy. Under the subheading “Partial Payments”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) If periodic payments that are less than the full amount due are accepted, a statement
    that the creditor, using the term “lender,” may accept partial payments and apply such payments to
    the consumer ''s loan; (ii) If periodic payments that are less than the full amount due are accepted
    but not app…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) If periodic payments that are less than the full amount due are accepted, a
      statement that the creditor, using the term “lender,” may accept partial payments and apply such
      payments to the consumer ''s loan; (ii) If periodic payments that are less than the full amount
      due are accepted but not applied to a consumer ''s loan until the consumer pays the remainder of
      the full amount due, a statement that the creditor, using the term “lender,” may hold partial payments
      in a separate account until the consumer pays the remainder of the payment and then apply the full
      periodic payment to the consumer ''s loan; (iii) If periodic payments that are less than the full
      amount due are not accepted, a statement that the creditor, using the term “lender,” does not accept
      any partial payments; and (iv) A statement that, if the loan is sold, the new creditor, using the
      term “lender,” may have a different policy. (6) Security interest. Under the subheading “Security
      Interest,” a statement that the consumer is granting a security interest in the property securing
      the transaction, the property address including a zip code, and a statement that the consumer may
      lose the property if the consumer does not make the required payments or satisfy other requirements
      under the legal obligation . (7) Escrow account. Under the subheading “Escrow Account”:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Under the reference “For now,” a statement that an escrow account may also be
    called an impound or trust account, a statement of whether the creditor has established or will establish
    (at or before consummation) an escrow account in connection with the transaction, and the information
    required u…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Under the reference “For now,” a statement that an escrow account may also be
      called an impound or trust account, a statement of whether the creditor has established or will
      establish (at or before consummation) an escrow account in connection with the transaction, and
      the information required under paragraphs (l)(7)(i)(A) and (B) of this section: (A) A statement
      that the creditor may be liable for penalties and interest if it fails to make a payment for any
      cost for which the escrow account is established, a statement that the consumer would have to pay
      such costs directly in the absence of the escrow account, and a table, titled “Escrow,” that contains,
      if an escrow account is or will be established, an itemization of the amounts listed in paragraphs
      (l)(7)(i)(A)( 1 ) through ( 4 ) of this section; (1) The total amount the consumer will be required
      to pay into an escrow account over the first year after consummation, labeled “Escrowed Property
      Costs over Year 1,” together with a descriptive name of each charge to be paid (in whole or in part)
      from the escrow account, calculated as the amount disclosed under paragraph (l)(7)(i)(A)( 4 ) of
      this section multiplied by the number of periodic payments scheduled to be made to the escrow account
      during the first year after consummation; (2) The estimated amount the consumer is likely to pay
      during the first year after consummation for the mortgage-related obligations described in § 1026.43(b)(8)
      that are known to the creditor and that will not be paid using escrow account funds, labeled “Non-Escrowed
      Property Costs over Year 1,” together with a descriptive name of each such charge and a statement
      that the consumer may have to pay other costs that are not listed; (3) The total amount disclosed
      under paragraph (g)(3) of this section, a statement that the payment is a cushion for the escrow
      account, labeled “Initial Escrow Payment,” and a reference to the information disclosed under paragraph
      (g)(3) of this section; (4) The amount the consumer will be required to pay into the escrow account
      with each periodic payment during the first year after consummation, labeled “Monthly Escrow Payment.”
      (5) A creditor complies with the requirements of paragraphs (l)(7)(i)(A)( 1 ) and ( 4 ) of this
      section if the creditor bases the numerical disclosures required by those paragraphs on amounts
      derived from the escrow account analysis required under Regulation X, 12 CFR 1024.17 . (B) A statement
      of whether the consumer will not have an escrow account, the reason why an escrow account will not
      be established, a statement that the consumer must pay all property costs, such as taxes and homeowner''s
      insurance, directly, a statement that the consumer may contact the creditor to inquire about the
      availability of an escrow account, and a table, titled “No Escrow,” that contains, if an escrow
      account will not be established, an itemization of the following: (1) The estimated total amount
      the consumer will pay directly for the mortgage-related obligations described in § 1026.43(b)(8)
      during the first year after consummation that are known to the creditor and a statement that, without
      an escrow account, the consumer must pay the identified costs, possibly in one or two large payments,
      labeled “Property Costs over Year 1”; and (2) The amount of any fee the creditor imposes on the
      consumer for not establishing an escrow account in connection with the transaction, labeled “Escrow
      Waiver Fee.” (ii) Under the reference “In the future”: (A) A statement that the consumer ''s property
      costs may change and that, as a result, the consumer ''s escrow payment may change; (B) A statement
      that the consumer may be able to cancel any escrow account that has been established, but that the
      consumer is responsible for directly paying all property costs in the absence of an escrow account;
      and (C) A description of the consequences if the consumer fails to pay property costs, including
      the actions that a State or local government may take if property taxes are not paid and the actions
      the creditor may take if the consumer does not pay some or all property costs, such as adding amounts
      to the loan balance, adding an escrow account to the loan, or purchasing a property insurance policy
      on the consumer ''s behalf that may be more expensive and provide fewer benefits than what the consumer
      could obtain directly.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-m
  canonical_id: reg-z-1026.38-m
  section: 12 CFR §1026.38(m)
  description: '(m): (m) Adjustable payment table. Under the master heading “Additional Information About
    This Loan” required by paragraph (l) of this section, and under the heading “Adjustable Payment (AP)
    Table,” the table required to be disclosed by § 1026.37(i).'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (m) Adjustable payment table. Under the master heading “Additional Information About
      This Loan” required by paragraph (l) of this section, and under the heading “Adjustable Payment
      (AP) Table,” the table required to be disclosed by § 1026.37(i).
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-n
  canonical_id: reg-z-1026.38-n
  section: 12 CFR §1026.38(n)
  description: '(n): (n) Adjustable interest rate table. Under the master heading “Additional Information
    About This Loan” required by paragraph (l) of this section, and under the heading “Adjustable Interest
    Rate (AIR) Table,” the table required to be disclosed by § 1026.37(j).'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (n) Adjustable interest rate table. Under the master heading “Additional Information
      About This Loan” required by paragraph (l) of this section, and under the heading “Adjustable Interest
      Rate (AIR) Table,” the table required to be disclosed by § 1026.37(j).
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-o
  canonical_id: reg-z-1026.38-o
  section: 12 CFR §1026.38(o)
  description: '(o): (o) Loan calculations. In a separate table under the heading “Loan Calculations”:
    (1) Total of payments. The “Total of Payments,” using that term and expressed as a dollar amount ,
    and a statement that the disclosure is the total the consumer will have paid after making all payments
    of principal, in…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(o) Loan calculations. In a separate table under the heading “Loan Calculations”:
      (1) Total of payments. The “Total of Payments,” using that term and expressed as a dollar amount
      , and a statement that the disclosure is the total the consumer will have paid after making all
      payments of principal, interest, mortgage insurance, and loan costs, as scheduled. The disclosed
      total of payments shall be treated as accurate if the amount disclosed as the total of payments:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Is understated by no more than $100; or (ii) Is greater than the amount required
    to be disclosed. (2) Finance charge. The “Finance Charge,” using that term and expressed as a dollar
    amount , and the following statement: “The dollar amount the loan will cost you .” The disclosed finance
    charge an…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Is understated by no more than $100; or (ii) Is greater than the amount required
      to be disclosed. (2) Finance charge. The “Finance Charge,” using that term and expressed as a dollar
      amount , and the following statement: “The dollar amount the loan will cost you .” The disclosed
      finance charge and other disclosures affected by the disclosed financed charge (including the amount
      financed and the annual percentage rate) shall be treated as accurate if the amount disclosed as
      the finance charge:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) Is understated by no more than $100; or (ii) Is greater than the amount required
    to be disclosed. (3) Amount financed. The “Amount Financed,” using that term and expressed as a dollar
    amount , and the following statement: “The loan amount available after paying your upfront finance
    charge.” (4) …'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) Is understated by no more than $100; or (ii) Is greater than the amount required
      to be disclosed. (3) Amount financed. The “Amount Financed,” using that term and expressed as a
      dollar amount , and the following statement: “The loan amount available after paying your upfront
      finance charge.” (4) Annual percentage rate. The “Annual Percentage Rate,” using that term and the
      abbreviation “APR” and expressed as a percentage, and the following statement: “ Your costs over
      the loan term expressed as a rate. This is not your interest rate.” (5) Total interest percentage.
      The “Total Interest Percentage,” using that term and the abbreviation “TIP” and expressed as a percentage,
      and the following statement: “The total amount of interest that you will pay over the loan term
      as a percentage of your loan amount .”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-p
  canonical_id: reg-z-1026.38-p
  section: 12 CFR §1026.38(p)
  description: '(p): (p) Other disclosures. Under the heading “Other Disclosures”: (1) Appraisal. For
    transactions subject to 15 U.S.C. 1639h or 1691(e) , as implemented in this part or Regulation B,
    12 CFR part 1002 , respectively, under the subheading “Appraisal,” that:'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(p) Other disclosures. Under the heading “Other Disclosures”: (1) Appraisal. For
      transactions subject to 15 U.S.C. 1639h or 1691(e) , as implemented in this part or Regulation B,
      12 CFR part 1002 , respectively, under the subheading “Appraisal,” that:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) If there was an appraisal of the property in connection with the loan, the creditor
    is required to provide the consumer with a copy at no additional cost to the consumer at least three
    days prior to consummation; and (ii) If the consumer has not yet received a copy of the appraisal,
    the consumer…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (i) If there was an appraisal of the property in connection with the loan, the creditor
      is required to provide the consumer with a copy at no additional cost to the consumer at least three
      days prior to consummation; and (ii) If the consumer has not yet received a copy of the appraisal,
      the consumer should contact the creditor using the information disclosed pursuant to paragraph (r)
      of this section. (2) Contract details. A statement that the consumer should refer to the appropriate
      loan document and security instrument for information about nonpayment, what constitutes a default
      under the legal obligation , circumstances under which the creditor may accelerate the maturity
      of the obligation , and prepayment rebates and penalties, under the subheading “Contract Details.”
      (3) Liability after foreclosure. A brief statement of whether, and the conditions under which, the
      consumer may remain responsible for any deficiency after foreclosure under applicable State law,
      a brief statement that certain protections may be lost if the consumer refinances or incurs additional
      debt on the property, and a statement that the consumer should consult an attorney for additional
      information, under the subheading “Liability after Foreclosure.” (4) Refinanc e. Under the subheading
      “Refinance,” the statement required by § 1026.37(m)(5) . (5) Tax deductions. Under the subheading
      “Tax Deductions,” a statement that, if the extension of credit exceeds the fair market value of
      the property, the interest on the portion of the credit extension that is greater than the fair
      market value of the property is not tax deductible for Federal income tax purposes and a statement
      that the consumer should consult a tax adviser for further information.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-q
  canonical_id: reg-z-1026.38-q
  section: 12 CFR §1026.38(q)
  description: '(q): (q) Questions notice. In a separate notice labeled “Questions?”: (1) A statement
    directing the consumer to use the contact information disclosed under paragraph (r) of this section
    if the consumer has any questions about the disclosures required pursuant to § 1026.19(f); (2) A reference
    to the Burea…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(q) Questions notice. In a separate notice labeled “Questions?”: (1) A statement
      directing the consumer to use the contact information disclosed under paragraph (r) of this section
      if the consumer has any questions about the disclosures required pursuant to § 1026.19(f); (2) A
      reference to the Bureau''s Web site to obtain more information or to submit a complaint; and the
      link or uniform resource locator address to the Web site: www.consumerfinance.gov/mortgage-closing
      ; and (3) A prominent question mark.'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-r
  canonical_id: reg-z-1026.38-r
  section: 12 CFR §1026.38(r)
  description: '(r): (r) Contact information. In a separate table, under the heading “Contact Information,”
    the following information for each creditor (under the subheading “Lender”), mortgage broker (under
    the subheading “Mortgage Broker”), consumer ''s real estate broker (under the subheading “Real Estate
    Broker (B)”)…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(r) Contact information. In a separate table, under the heading “Contact Information,”
      the following information for each creditor (under the subheading “Lender”), mortgage broker (under
      the subheading “Mortgage Broker”), consumer ''s real estate broker (under the subheading “Real Estate
      Broker (B)”), seller''s real estate broker (under the subheading “Real Estate Broker (S)”), and
      settlement agent (under the subheading “Settlement Agent”) participating in the transaction: (1)
      Name of the person , labeled “Name”; (2) Address, using that label; (3) Nationwide Mortgage Licensing
      System & Registry (NMLSR ID) identification number, labeled “NMLS ID,” or, if none, license number
      or other unique identifier issued by the applicable jurisdiction or regulating body with which the
      person is licensed and/or registered, labeled “License ID,” with the abbreviation for the State
      of the applicable jurisdiction or regulatory body stated before the word “License” in the label,
      for the persons identified in paragraph (r)(1) of this section; (4) Name of the natural person who
      is the primary contact for the consumer with the person identified in paragraph (r)(1) of this section,
      labeled “Contact”; (5) NMLSR ID, labeled “Contact NMLS ID,” or, if none, license number or other
      unique identifier issued by the applicable jurisdiction or regulating body with which the person
      is licensed and/or registered, labeled “Contact License ID,” with the abbreviation for the State
      of the applicable jurisdiction or regulatory body stated before the word “License” in the label,
      for the natural person identified in paragraph (r)(4) of this section, (6) Email address for the
      person identified in paragraph (r)(4) of this section, labeled “Email”; and (7) Telephone number
      for the person identified in paragraph (r)(4) of this section, labeled “Phone.”'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-s
  canonical_id: reg-z-1026.38-s
  section: 12 CFR §1026.38(s)
  description: '(s): (s) Signature statement. (1) At the creditor''s option, under the heading “Confirm
    Receipt,” a line for the signatures of the consumers in the transaction. If the creditor provides
    a line for the consumer ''s signature, the creditor must disclose above the signature line the statement
    required to be d…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (s) Signature statement. (1) At the creditor's option, under the heading “Confirm
      Receipt,” a line for the signatures of the consumers in the transaction. If the creditor provides
      a line for the consumer 's signature, the creditor must disclose above the signature line the statement
      required to be disclosed under § 1026.37(n)(1) . (2) If the creditor does not provide a line for
      the consumer 's signature, the statement required to be disclosed under § 1026.37(n)(2) under the
      heading “Other Disclosures” required by paragraph (p) of this section.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-t
  canonical_id: reg-z-1026.38-t
  section: 12 CFR §1026.38(t)
  description: '(t): (t) Form of disclosures —(1) General requirements.'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: (t) Form of disclosures —(1) General requirements.
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) The creditor shall make the disclosures required by this section clearly and
    conspicuously in writing, in a form that the consumer may keep. The disclosures also shall be grouped
    together and segregated from everything else. (ii) Except as provided in paragraph (t)(5), the disclosures
    shall cont…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) The creditor shall make the disclosures required by this section clearly and
      conspicuously in writing, in a form that the consumer may keep. The disclosures also shall be grouped
      together and segregated from everything else. (ii) Except as provided in paragraph (t)(5), the disclosures
      shall contain only the information required by paragraphs (a) through (s) of this section and shall
      be made in the same order, and positioned relative to the master headings, headings, subheadings,
      labels, and similar designations in the same manner, as shown in form H-25, set forth in appendix
      H to this part. (2) Headings and labels. If a master heading, heading, subheading, label, or similar
      designation contains the word “estimated” or a capital letter designation in form H-25, set forth
      in appendix H to this part, that heading, label, or similar designation shall contain the word “estimated”
      and the applicable capital letter designation. (3) Form. Except as provided in paragraph (t)(5)
      of this section:'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-i
  canonical_id: reg-z-1026.38-i
  section: 12 CFR §1026.38(i)
  description: '(i): (i) For a transaction subject to § 1026.19(f) that is a federally related mortgage
    loan, as defined in Regulation X, 12 CFR 1024.2 , the disclosures must be made using form H-25, set
    forth in appendix H to this part. (ii) For any other transaction subject to this section, the disclosures
    must be mad…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(i) For a transaction subject to § 1026.19(f) that is a federally related mortgage
      loan, as defined in Regulation X, 12 CFR 1024.2 , the disclosures must be made using form H-25,
      set forth in appendix H to this part. (ii) For any other transaction subject to this section, the
      disclosures must be made with headings, content, and format substantially similar to form H-25,
      set forth in appendix H to this part. (iii) The disclosures required by this section may be provided
      to the consumer in electronic form, subject to compliance with the consumer consent and other applicable
      provisions of the Electronic Signatures in Global and National Commerce Act ( 15 U.S.C. 7001 et
      seq. ). (4) Rounding —(i) Nearest dollar. The following dollar amounts are required to be rounded
      to the nearest whole dollar: (A) The dollar amounts required to be disclosed by paragraph (b) of
      this section that are required to be rounded by § 1026.37(o)(4)(i)(A) when disclosed under § 1026.37(b)(6)
      and (7); (B) The dollar amounts required to be disclosed by paragraph (c) of this section that are
      required to be rounded by § 1026.37(o)(4)(i)(A) when disclosed under § 1026.37(c)(1)(iii); (C) The
      dollar amounts required to be disclosed by paragraphs (e) and (i) of this section under the subheading
      “Loan Estimate”; (D) The dollar amounts required to be disclosed by paragraph (m) of this section;
      and (E) The dollar amounts required to be disclosed by paragraph (c) of this section that are required
      to be rounded by § 1026.37(o)(4)(i)(C) when disclosed under § 1026.37(c)(2)(iv). (ii) Percentages.
      The percentage amounts required to be disclosed under paragraphs (b), (f)(1), (n), and (o)(4) and
      (5) of this section shall be disclosed by rounding the exact amounts to three decimal places and
      then dropping any trailing zeros to the right of the decimal point. (iii) Loan amount. The dollar
      amount required to be disclosed by paragraph (b) of this section as required by § 1026.37(b)(1)
      shall be disclosed as an unrounded number, except that if the amount is a whole number then the
      amount disclosed shall be truncated at the decimal point. (5) Exceptions —(i) Unit-period. Wherever
      the form or this section uses “monthly” to describe the frequency of any payments or uses “month”
      to describe the applicable unit-period, the creditor shall substitute the appropriate term to reflect
      the fact that the transaction''s terms provide for other than monthly periodic payments, such as
      bi-weekly or quarterly payments. (ii) Lender credits. The amount required to be disclosed by paragraph
      (d)(1)(i)(D) of this section may be omitted from the form if the amount is zero. (iii) Administrative
      information. The creditor may insert at the bottom of each page under the disclosures required by
      this section as illustrated by form H-25 of appendix H to this part, any administrative information,
      text, or codes that assist in identification of the form or the information disclosed on the form,
      provided that the space provided on form H-25 for any of the information required by this section
      is not altered. (iv) Closing cost details —(A) Additional line numbers. Line numbers provided on
      form H-25 of appendix H to this part for the disclosure of the information required by paragraphs
      (f)(1) through (3) and (g)(1) through (4) of this section that are not used may be deleted and the
      deleted line numbers added to the space provided for any other of those paragraphs as necessary
      to accommodate the disclosure of additional items. (B) Two pages. To the extent that adding or deleting
      line numbers provided on form H-25 of appendix H to this part, as permitted by paragraph (t)(5)(iv)(A)
      of this section, does not accommodate an itemization of all information required to be disclosed
      by paragraphs (f) through (h) on one page, the information required to be disclosed by paragraphs
      (f) through (h) of this section may be disclosed on two pages, provided that the information required
      by paragraph (f) is disclosed on a page separate from the information required by paragraph (g).
      The information required by paragraph (g), if disclosed on a page separate from paragraph (f), shall
      be disclosed on the same page as the information required by paragraph (h).'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
- id: reg-z-1026.38-v
  canonical_id: reg-z-1026.38-v
  section: 12 CFR §1026.38(v)
  description: '(v): (v) Separation of consumer and seller information. The creditor or settlement agent
    preparing the form may use form H-25 of appendix H to this part for the disclosure provided to both
    the consumer and the seller, with the following modifications to separate the information of the consumer
    and seller…'
  type: do
  tags:
  - regulator-direct
  - section-complete
  - cfpb-regulation
  primary_source:
    tier: 1
    authority: 12 CFR §1026.38
    source_class: cfpb-regulation
    source_url: https://www.law.cornell.edu/cfr/text/12/1026.38
    snapshot_id: b72066dc75aae554
    fetched_at: '2026-05-22T11:32:39Z'
    content_hash: sha256:0c2a5f8eb1a6d84a942aa99fb8653b75ba36ee14b94ddc70d7a25cd6314544fc
    paragraph_quote: '(v) Separation of consumer and seller information. The creditor or settlement agent
      preparing the form may use form H-25 of appendix H to this part for the disclosure provided to both
      the consumer and the seller, with the following modifications to separate the information of the
      consumer and seller, as necessary: (A) The information required to be disclosed by paragraphs (j)
      and (k) of this section may be disclosed on separate pages to the consumer and the seller, respectively,
      with the information required by the other paragraph left blank. The information disclosed to the
      consumer pursuant to paragraph (j) of this section must be disclosed on the same page as the information
      required by paragraph (i) of this section. (B) The information required to be disclosed by paragraphs
      (f) and (g) of this section with respect to costs paid by the consumer may be left blank on the
      disclosure provided to the seller. (C) The information required by paragraphs (a)(2), (a)(4)(iii),
      (a)(5), (b) through (d), (i), (l) through (p), (r) with respect to the creditor and mortgage broker,
      and (s)(2) of this section may be left blank on the disclosure provided to the seller. (vi) Modified
      version of the form for a seller or third-party. The information required by paragraphs (a)(2),
      (a)(4)(iii), (a)(5), (b) through (d), (f), and (g) with respect to costs paid by the consumer ,
      (i), (j), (l) through (p), (q)(1), and (r) with respect to the creditor and mortgage broker, and
      (s) of this section may be deleted from the form provided to the seller or a third-party, as illustrated
      by form H-25(I) of appendix H to this part. (vii) Transaction without a seller or simultaneous subordinate
      financing transaction. The following modifications to form H-25 of appendix H to this part may be
      made for a transaction that does not involve a seller or for simultaneous subordinate financing,
      and for which the alternative tables are disclosed under paragraphs (d)(2) and (e) of this section,
      as illustrated by form H-25(J) of appendix H to this part: (A) The information required by paragraph
      (a)(4)(ii), and paragraphs (f), (g), and (h) of this section with respect to costs paid by the seller,
      may be deleted. (B) A table under the master heading “Closing Cost Details” required by paragraph
      (f) of this section may be added with the heading “Payoffs and Payments” that itemizes the amounts
      of payments made at closing to other parties from the credit extended to the consumer or funds provided
      by the consumer in connection with the transaction, including designees of the consumer ; the payees
      and a description of the purpose of such disbursements under the subheading “To”; and the total
      amount of such payments labeled “Total Payoffs and Payments.” (C) The tables required to be disclosed
      by paragraphs (j) and (k) of this section may be deleted. (viii) Translation. The form may be translated
      into languages other than English, and creditors may modify form H-25 of appendix H to this part
      to the extent that translation prevents the headings, labels, designations, and required disclosure
      items under this section from fitting in the space provided on form H-25. (ix) Customary recitals
      and information. An additional page may be attached to the form for the purpose of including customary
      recitals and information used locally in real estate settlements. [ 78 FR 80120 , Dec. 31, 2013,
      as amended at 80 FR 8776 , Feb. 19, 2015; 80 FR 43920 , July 24, 2015; 82 FR 37770 , Aug. 11, 2017]
      Electronic Signatures in Global and National Commerce Act CFR Toolbox Law about... Articles from
      Wex Table of Popular Names Parallel Table of Authorities Accessibility About LII Contact us Advertise
      here Help Terms of use Privacy'
    drafter_attestation: Verbatim subsection of 12 CFR §1026.38 from Cornell LII snapshot b72066dc75aae554;
      body isolated between nav and notes; substring-verified.
  judgment: false
