source:
  type: regulation
  id: fhlmc-8201
  authority: "Freddie Mac Single-Family Seller/Servicer Guide Chapter 8201 — Escrow"
  description: 'Chapter 8201 of the Freddie Mac Single-Family Seller/Servicer Guide

    governs escrow account management for property taxes, ground rents,

    assessments and other charges, annual escrow analysis, waiver of

    escrow accounts, non-payment of escrow charges, and interest on

    escrow accounts. NOTE: actual title is "Escrow".

    '
obligations:
- id: fhlmc-8201-pay-escrow-items-before-penalty-date
  canonical_id: fhlmc-8201-pay-escrow-items-before-penalty-date
  section: "Freddie Mac Guide Section 8201.1 — Escrow account management"
  description: '[LENDER] must obtain bills for and pay all Escrow items in accordance

    with the terms of the Mortgage before the applicable penalty or

    termination date, and must maintain adequate records to prove payment

    of all property taxes, ground rents, and assessments or other charges

    that, if delinquent, are or may become First Liens on the property.

    '
  type: do
  audit_question: Can [LENDER] evidence that, for every Freddie Mac-serviced Mortgage with an Escrow account, bills for all Escrow items were obtained and the items paid before the applicable penalty or termination date, with adequate records retained to prove payment?
  workflow_phase: servicing
  owner_role: escrow_analyst
  secondary_owner_role: compliance_officer
  cadence: continuous
  consequence: ''
  tags:
  - round-b
  - regulator-direct
  - fhlmc
  - freddie-mac
  - servicing-guide
  - escrow
  - tax-payment
  - promoted
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide Section 8201.1
    source_class: fhlmc-guide
    source_url: https://guide.freddiemac.com/ci-guide
    snapshot_id: 5869ee9e606cd4ae
    fetched_at: '2026-05-23T00:27:40Z'
    content_hash: sha256:9a1b23e5024bb369e7a59d36b3702383c11ace68b5d209fdef791bc8f955c637
    paragraph_quote: The Servicer must obtain bills for and pay all Escrow items in accordance with the terms of the
    drafter_attestation: Copied verbatim from Freddie Mac Guide snapshot 5869ee9e606cd4ae (Chapter 8201) at 2026-05-22.
  promoted_at: '2026-05-23T00:44:50+00:00'
  promoted_from: fhlmc-8201-roundb-v1.yaml
  program_review: Does the program ensure all Escrow items are billed and paid before the applicable penalty/termination date, with adequate records proving payment of taxes, ground rents, and assessments that could become First Liens?
  file_review: For escrowed loans, confirm Escrow items were paid before penalty/termination dates and that payment records are retained.
  judgment: false
- id: fhlmc-8201-annual-escrow-analysis
  canonical_id: fhlmc-8201-annual-escrow-analysis
  section: "Freddie Mac Guide Section 8201.1(a) — Annual Escrow analysis"
  description: '[LENDER] must, at least annually, compute the required Escrow payment

    based on reasonable estimates of assessments and bills to determine

    that sufficient funds are being collected to meet all Escrow

    payments.

    '
  type: do
  audit_question: Can [LENDER] evidence that, for every Freddie Mac-serviced Mortgage with an Escrow account, an annual Escrow analysis was performed using reasonable estimates of assessments and bills to confirm sufficiency of Escrow collection?
  workflow_phase: servicing
  owner_role: escrow_analyst
  secondary_owner_role: compliance_officer
  cadence: annual
  consequence: ''
  tags:
  - round-b
  - regulator-direct
  - fhlmc
  - freddie-mac
  - servicing-guide
  - escrow
  - annual-analysis
  - promoted
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide Section 8201.1(a)
    source_class: fhlmc-guide
    source_url: https://guide.freddiemac.com/ci-guide
    snapshot_id: 5869ee9e606cd4ae
    fetched_at: '2026-05-23T00:27:40Z'
    content_hash: sha256:9a1b23e5024bb369e7a59d36b3702383c11ace68b5d209fdef791bc8f955c637
    paragraph_quote: At least annually, the Servicer must compute the required Escrow payment based on
    drafter_attestation: Copied verbatim from Freddie Mac Guide snapshot 5869ee9e606cd4ae (Chapter 8201) at 2026-05-22.
  promoted_at: '2026-05-23T00:44:50+00:00'
  promoted_from: fhlmc-8201-roundb-v1.yaml
  program_review: Does the program ensure an at-least-annual Escrow analysis computes the required Escrow payment from reasonable estimates to confirm sufficiency of collection?
  file_review: Confirm an annual Escrow analysis was performed for escrowed loans using reasonable estimates.
  judgment: false
- id: fhlmc-8201-written-escrow-waiver-policy
  canonical_id: fhlmc-8201-written-escrow-waiver-policy
  section: "Freddie Mac Guide Section 8201.1(b) — Waiver of Escrow accounts"
  description: "[LENDER] must have a written policy governing the circumstances under\nwhich Escrow accounts may be waived, and (when waivers are permitted)\nthat policy must require evaluation of the Borrower's financial\nability to handle lump-sum payments of property taxes, property\ninsurance premiums and other Security-Instrument charges — not solely\nthe loan-to-value ratio.\n"
  type: maintain
  audit_question: Can [LENDER] produce its written Escrow-waiver policy, and evidence that the policy conditions any waiver on the Borrower's financial ability to handle lump-sum payments rather than solely on the loan-to-value ratio?
  workflow_phase: servicing
  owner_role: escrow_analyst
  secondary_owner_role: compliance_officer
  cadence: continuous
  consequence: ''
  tags:
  - round-b
  - regulator-direct
  - fhlmc
  - freddie-mac
  - servicing-guide
  - escrow
  - escrow-waiver
  - written-policy
  - promoted
  primary_source:
    tier: 1
    authority: Freddie Mac Single-Family Seller/Servicer Guide Section 8201.1(b)
    source_class: fhlmc-guide
    source_url: https://guide.freddiemac.com/ci-guide
    snapshot_id: 5869ee9e606cd4ae
    fetched_at: '2026-05-23T00:27:40Z'
    content_hash: sha256:9a1b23e5024bb369e7a59d36b3702383c11ace68b5d209fdef791bc8f955c637
    paragraph_quote: The Servicer must have a written policy governing the circumstances under which Escrow
    drafter_attestation: Copied verbatim from Freddie Mac Guide snapshot 5869ee9e606cd4ae (Chapter 8201) at 2026-05-22.
  promoted_at: '2026-05-23T00:44:50+00:00'
  promoted_from: fhlmc-8201-roundb-v1.yaml
  program_review: Does the program have a written Escrow-waiver policy that conditions any waiver on the Borrower's financial ability to handle lump-sum charges (not solely LTV)?
  file_review: Review the written waiver policy for the financial-ability condition; spot-check any granted waivers for conformance.
  judgment: false
_promotion_history:
- promoted_at: '2026-05-23T00:44:50+00:00'
  candidate_path: obligations\_remediation\_round_b_drafts\fhlmc-8201-roundb-v1.yaml
  candidates_promoted: 3
  candidates_skipped_existing: 0
