Fannie Mae Guideline Explained: Interested Party Contributions (IPCs) (B3-4.1-02)

Introduction

Interested Party Contributions (IPCs) are funds given by people or entities that have an interest in the home sale. These funds help cover costs that usually fall on the buyer. However, IPCs cannot be used for the buyer’s down payment, financial reserves, or minimum contribution requirements.

Overview

Fannie Mae defines IPCs as:

– Money given directly to the buyer by an interested party.

– Money passed through a third-party organization, from the interested party to the buyer.

– Money given on behalf of the buyer by an interested party, including third-party organizations.

– Money donated by an interested party to a third party, which then uses it to pay some or all of the closing costs for a specific deal.

Interested Parties

Interested parties in a deal can include:

– The person selling the property.

– The builder or developer.

– The real estate agent or broker.

– Any affiliate of the above.

– Anyone who benefits from the property selling at the highest price and can influence the sale price or transaction.

Note: A lender or employer is not seen as an interested party unless they are selling the property or are connected to the seller or another interested party.

Financing Concessions

Financing concessions are financial help from interested parties towards the loan deal. They can be used for:

– The buyer’s closing costs.

– The buyer’s homeowners’ association (HOA) fees for up to 12 months after the deal closes.

Maximum Financing Concessions

The maximum financing concessions depend on the type of property and the loan-to-value (LTV) ratio, which is based on the lower of the sale price or the appraised value. They are:

– For a principal residence or second home, up to 3% if the LTV is over 90%, up to 6% if the LTV is between 75.01% and 90%, and up to 9% if the LTV is 75% or less.

– For an investment property, up to 2% regardless of the LTV ratio.

Exceeding these limits turns the concessions into sales concessions, which must be subtracted from the property’s sale price.

Sales Concessions

Sales concessions are IPCs in the form of non-realty items. They can include:

– Cash gifts or rebates.

– Furniture, cars, or other giveaways.

– Lender incentives from a lender connected to the deal.

– Financing concessions over the maximum limit.

These must be deducted from the property’s sale price for LTV/CLTV ratio calculations.

IPC Exclusions

Some items are not considered IPCs:

– Lender credits from premium pricing.

– Gift funds or equity from acceptable donors not involved in the deal.

– Real estate tax credits for taxes paid in arrears.

– Fees for standby commitments.

Undisclosed IPCs

Mortgages with IPCs not disclosed on the settlement statement are not eligible for sale to Fannie Mae. Examples include moving expenses or “silent” second mortgages not shown in the deal’s documents.

Interest Rate Buydowns

If an interested party offers a rate buydown, the cost must be included in the IPC calculation. The lender must ensure it does not exceed the allowed financing concessions.

Payment Abatements

Loans with payment abatements funded by an interested party are not eligible for sale to Fannie Mae. This rule does not apply to HOA fees paid for 12 months or less.

Lender Checklist for IPCs

Lenders must:

– Identify and consider all IPCs.

– Give the appraiser all financing data and IPCs.

– Ensure the property value and LTV/CLTV ratios are correct.

– Obtain the proper mortgage insurance coverage.

– Review all loan and sales documents for consistency and discrepancies.

References

For more details, visit Interested Party Contributions (IPCs) of the Fannie Mae Selling Guide.