source:
  type: guide
  id: hud-4000-1-i-o-business-form
  authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — o. Business
    Form (09/14/2015)
  description: FHA Single Family Housing Policy Handbook 4000.1, Part I — o. Business
    Form (09/14/2015).
  coverage_tier: operative
obligations:
- id: hud-4000-1-i-o-business-form-full
  canonical_id: hud-4000-1-i-o-business-form-full
  section: FHA Single Family Housing Policy Handbook 4000.1, Part I — o. Business
    Form (09/14/2015)
  type: do
  tags:
  - regulator-direct
  - fha
  - hud-handbook
  - corpus-expansion
  - tier-operative
  primary_source:
    tier: 1
    authority: FHA Single Family Housing Policy Handbook 4000.1, Part I — o. Business
      Form (09/14/2015)
    source_class: hud-handbook
    source_url: https://www.hud.gov/hud-partners/single-family-handbook-4000-1
    snapshot_id: 8c03836f77f317e1
    fetched_at: '2026-05-23T00:28:40Z'
    content_hash: sha256:411430f29b13f9b54a2ebb0e6f6e7087ecd2b90d0da22eb0c8c792eaa2d7d0df
    paragraph_quote: 'o. Business Form (09/14/2015) The Mortgagee must submit a Notice
      of Material Event to FHA if it reincorporates; changes its charter; changes
      the state where it is incorporated, organized or chartered; or completes any
      other equivalent business change. i. Change Resulting in New Federal Taxpayer
      Identification Number If a Mortgagee receives a different federal Taxpayer Identification
      Number (TIN) as a result of a business change, the Mortgagee must submit a new
      application for FHA Mortgagee approval. FHA will issue a new FHA Lender ID to
      the Mortgagee upon approval. When the new FHA Lender ID is issued, the old FHA
      Lender ID will remain active for approximately 45 Days to allow for completion
      of processing of Mortgages in process under that identification number. ii.
      Change Not Resulting in New Federal Taxpayer Identification Number If the Mortgagee
      does not receive a new federal TIN as a result of a business change, then the
      Mortgagee must submit the following documents to FHA: • a Notice of Material
      Event in the form of a letter signed by a Corporate Officer containing the following
      provisions: o providing a complete description of the business change; o confirming
      that there has been no change in the federal TIN or depositor insurance (in
      the case of a Supervised Mortgagee); o stipulating that the institution will
      continue to comply with all FHA approval and eligibility requirements; and I.
      DOING BUSINESS WITH FHA A. FHA Lenders and Mortgagees (09/20/2021) 7. Post-approval
      Changes Handbook 4000.1 62 Last Revised: 11/26/2025 o stipulating that the newly
      chartered entity will continue to be responsible for the assets and liabilities
      of the former entity, including any problems found subsequently by HUD in the
      origination or servicing of any Mortgages originated or serviced by the entity
      prior to the business change; and • a copy of the Business Formation Documents.'
  judgment: false
