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6603, a prepayment made as a deposit was referred to as a deposit in the nature of a cash bond.
But a prepayment option, bolstered by a recent IRS Private Letter Ruling, may be an attractive alternative to such plans--and avoid gift taxes altogether.
Like earlier versions, NNPM ranks loans in order of their prepayment probability and produces prepayment speed estimates.
Board members concluded that, while the problems a prepayments standard would address are real, they're closely related to other issues in the broader project on present-value-based measurements and should be addressed in that project.
In the current environment, elevated delinquencies and defaults are overriding to some extent the benefits of lower prepayments," said Bella.
This relationship has been demonstrated by the large servicing rights impairment losses that companies have experienced due to prepayments.
The Financial Accounting Standards Board removed from its technical agenda a project on investments with prepayment risk.
Location is important because if the mortgages are in an area that is experiencing net job-losses, such as New England, prepayments are likely to be accelerated.
Fitch's analysis of required prepayments of principal under several stress scenarios indicates an extremely low likelihood that any outstanding balance would exist on final maturity.
Such taxpayers may also be subject to other published guidance and case law that do not allow for prepayment deductions when no business purpose exists for the prepayment.
Even so, the recent brush with unanticipated levels of prepayments has left its mark on wary investors.
The department's flexibility to direct bond redemptions from prepayments is a continued strength of the bond program.