source:
  type: guide
  id: fnma-sel-b3-4.3-03
  authority: Fannie Mae Selling Guide B3-4.3-03 — Retirement Accounts
  description: Fannie Mae Selling Guide B3-4.3-03 — Retirement Accounts.
  coverage_tier: operative
obligations:
- id: fnma-sel-b3-4.3-03-full
  canonical_id: fnma-sel-b3-4.3-03-full
  section: Fannie Mae Selling Guide B3-4.3-03 — Retirement Accounts
  type: do
  tags:
  - regulator-direct
  - fnma
  - selling-guide
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: Fannie Mae Selling Guide B3-4.3-03 — Retirement Accounts
    source_class: fnma-guide
    source_url: https://singlefamily.fanniemae.com/media/document/pdf/selling-guide
    snapshot_id: 5f7b8b79da595d76
    fetched_at: '2026-05-25T14:09:57Z'
    content_hash: sha256:98cf85a02861bbe84914a0e339b327c8fc131869a8a573882007bbeea60c5701
    paragraph_quote: B3-4.3-03, Retirement Accounts (06/30/2015) Introduction This
      topic contains information on retirement accounts. Retirement Accounts Retirement
      Accounts Vested funds from individual retirement accounts (IRA/SEP/Keogh accounts)
      and tax-favored retirement savings accounts (401(k) accounts) are acceptable
      sources of funds for the down payment, closing costs, and reserves. The lender
      must verify the ownership of the account and conﬁrm that the account is vested
      and allows withdrawals regardless of current employment status. If the retirement
      assets are in the form of stocks, bonds, or mutual funds, the account must meet
      the requirements of B3-4.3-01, Stocks, Stock Options, Bonds, and Mutual Funds,
      for determining value and whether documentation of the borrower’s actual receipt
      of funds is required when used for the down payment and closing costs. When
      funds from retirement accounts are used for reserves, Fannie Mae does not require
      the funds to be withdrawn from the account(s). Recent Related Announcements
      Published May 6, 2026 424 There are no recently issued Announcements related
      to this topic.
  judgment: false
