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    <title>Accounting Rules</title>
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      <title>Homeownership Feels Impossible for Young People</title>
      <author>jdohnert@imfpubs.com</author>
      <description>
        <![CDATA[Young generations are investing in risky endeavors, such as day trading, sports betting and prediction markets, to build wealth instead of through homeownership.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/237098</guid>
      <pubDate>Fri, 03 Apr 2026 11:01:25 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/237098-homeownership-less-of-a-priority-for-younger-generations</link>
    </item>
    <item>
      <title>Grapevine: FASB Considering Accounting Change; NAIC Capital Proposal</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[FASB looking at held-to-maturity hedging; NAIC proposes looser risk-based capital standard for mortgages held by life insurance companies; Better turns to new source of financing; Oregon bank to stop offering mortgages.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/236863</guid>
      <pubDate>Fri, 06 Mar 2026 12:12:31 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/236863-grapevine-fasb-considering-accounting-change-naic-capital-proposal</link>
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    <item>
      <title>Grapevine: Onity Taps Tax Windfall; Loan Defects Increase</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Onity takes $120.0 million deferred tax asset valuation allowance; income/employment defects rise; Sagent launches servicing platform; AI company rescinds link to Intercontinental Exchange.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/236737</guid>
      <pubDate>Fri, 20 Feb 2026 12:18:45 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/236737-grapevine-onity-taps-tax-windfall-loan-defects-increase</link>
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    <item>
      <title>MIAC Calls for FASB to Update MSR Recapture Accounting</title>
      <author>jdohnert@imfpubs.com</author>
      <description>
        <![CDATA[The firm urged the Financial Accounting Standards Board to update fair value accounting standards for MSRs so they include recapture metrics.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/236216</guid>
      <pubDate>Fri, 19 Dec 2025 12:02:00 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/236216-more-calls-come-for-fasb-to-update-msr-recapture-accounting</link>
    </item>
    <item>
      <title>Servicers Supportive of Pennymac on MSR Accounting</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Pennymac asked the Financial Accounting Standards Board to clarify accounting practices involving mortgage servicing rights and recapture assumptions. The effort has support from some major MSR buyers who are looking for a level playing field.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/235957</guid>
      <pubDate>Fri, 21 Nov 2025 12:15:44 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/235957-servicers-supportive-of-pennymac-on-msr-accounting</link>
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    <item>
      <title>Grapevine: Blend Buys Time; Material Weakness in Bank Reporting</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Blend paid down a portion of a term loan and extended the loan; Capital City Bank faces material weakness in internal controls; Associated Bank adjusts portfolio lending strategy; First American fined for cybersecurity breach; MISMO launches eVault standards; new tech platform for brokers.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/229668</guid>
      <pubDate>Fri, 08 Dec 2023 11:48:29 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/229668-grapevine-blends-reduces-debt-buys-time-material-weakness-in-banks-reporting</link>
    </item>
    <item>
      <title>Mixed Views on FASB Accounting Proposal</title>
      <author>jdohnert@imfpubs.com</author>
      <description>
        <![CDATA[A FASB accounting standards proposal would streamline the methods used to calculate the value of acquired assets.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/228898</guid>
      <pubDate>Fri, 15 Sep 2023 12:30:27 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/228898-fasb-proposes-new-accounting-standard-acquired-assets</link>
    </item>
    <item>
      <title>Climate Change and Lemons in the Housing Market</title>
      <author>dhollier@imfpubs.com</author>
      <description>
        <![CDATA[New research shows that mandatory flood risk disclosure requirements raise home prices, increase loan sizes and raise debt-to-income ratios.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/228379</guid>
      <pubDate>Fri, 21 Jul 2023 11:05:53 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/228379-climate-change-and-lemons-in-the-housing-market</link>
    </item>
    <item>
      <title>Grapevine: Capital Requirements in Focus; No RON in Spending Bill</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Proposal for higher capital requirements on mortgages at larger banks expected next week; House passes defense spending bill without RON provision; Umpqua Bank selling one-third of its MSRs; MISMO publishes fee- naming guide; PrimeLending offering fast loan approvals; lender offers AI chatbot to potential borrowers.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/228403</guid>
      <pubDate>Fri, 21 Jul 2023 11:02:56 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/228403-grapevine-capital-requirements-in-focus-no-ron-in-spending-bill</link>
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    <item>
      <title>Grapevine: Home Price Expectations; FTC’s ICE Hearing Delayed</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Home prices expected to decline; FTC hearing on ICE/Black Knight delayed; legal services for AI usage; MISMO updates; accounting proposal on acquired assets.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/228274</guid>
      <pubDate>Fri, 07 Jul 2023 12:01:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/228274-grapevine-home-price-expectations-ftcs-ice-hearing-delayed</link>
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    <item>
      <title>Bank Regulation, Accounting Under Scrutiny</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[The Federal Reserve is working to understand why it was unable to prevent the failure of Silicon Valley Bank and some Democrats in Congress are pushing for increased regulation of community banks.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/227276</guid>
      <pubDate>Fri, 17 Mar 2023 12:08:59 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/227276-bank-regulation-accounting-under-scrutiny</link>
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    <item>
      <title>Grapevine: New Standards for Credit Losses; Blend Takes Large Loss</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Revised accounting standards for credit losses; troubles mount at Blend; MISMO updates iLAD, considers eNote standards for commercial market; MBA redesigns website, highlighting reduced content.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/224257</guid>
      <pubDate>Fri, 08 Apr 2022 09:45:55 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/224257-grapevine-new-disclosure-standards-for-credit-losses-blend-takes-large-loss</link>
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    <item>
      <title>Poor Stock Performance Wipes Out Goodwill at Finance of America</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Finance of America had more than $1 billion of goodwill at the end of September. In the fourth quarter, the company determined its stock price was too low to recognize the benefit, prompting a massive loss.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/223992</guid>
      <pubDate>Fri, 11 Mar 2022 09:57:48 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/223992-poor-stock-performance-wipes-out-goodwill-at-finance-of-america</link>
    </item>
    <item>
      <title>CRT Transactions Seen as Attractive Option for Banks</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Credit-risk transfer transactions offer capital relief for banks and strong yields for investors. A CRT from Texas Capital Bank could only be scratching the surface of the potential of such deals.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/223359</guid>
      <pubDate>Thu, 23 Dec 2021 13:41:00 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/223359-credit-risk-transfer-transactions-seen-as-attractive-option-for-banks</link>
    </item>
    <item>
      <title>Industry Seeks Extension of COVID Accounting Flexibilities </title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[The MBA and many other trade groups have urged federal regulators to extend a break on troubled debt restructuring for loan mods related to the coronavirus.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/219803</guid>
      <pubDate>Fri, 20 Nov 2020 14:30:00 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/219803-trade-groups-seek-extension-of-accounting-treatment-for-covid-loan-mods</link>
    </item>
    <item>
      <title>A Day After Going Public, Guild Settlement Unveiled</title>
      <author>pmuolo@imfpubs.com</author>
      <description>
        <![CDATA[The nonbank will pay almost $25 million, with some of it going to the whistleblower in the case. ]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/219548</guid>
      <pubDate>Fri, 23 Oct 2020 13:21:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/219548-a-day-after-going-public-guild-settles-fha-fraud-charges</link>
    </item>
    <item>
      <title>MSR Owner Fined for False Disclosures Regarding Impairments</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[The holding company of Fulton Bank was hit with a $1.5 million fine by the SEC for misleading disclosures regarding MSR valuations in 2016 and 2017.
]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/219404</guid>
      <pubDate>Fri, 09 Oct 2020 12:30:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/219404-msr-owner-fined-by-sec-for-misleading-disclosures-regarding-impairments</link>
    </item>
    <item>
      <title>Higher CECL Reserves Take a Bite Out of Banks’ Earnings </title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Banks increased reserves for loans held in portfolio during the first quarter on implementation of new accounting standards. Many delayed the impact of CECL on regulatory capital.]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/217841</guid>
      <pubDate>Fri, 24 Apr 2020 13:42:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/217841-banks-increase-reserves-due-to-cecl-delay-capital-impact</link>
    </item>
    <item>
      <title>Fear and Loathing on MSR Marks (The Coronavirus Effect)</title>
      <author>pmuolo@imfpubs.com</author>
      <description>
        <![CDATA[Thanks to rates falling to new lows last week, the asset value of servicing portfolios is in question. In short, margin calls are expected. ]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/217423</guid>
      <pubDate>Fri, 13 Mar 2020 12:30:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/217423-fear-and-loathing-on-msr-marks-the-coronavirus-effect</link>
    </item>
    <item>
      <title>DOL Proposes New Threshold for Overtime</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[The Department of Labor in March proposed a new threshold for overtime eligibility. The proposal leaves untouched standards that have been in place since 2010, which make mortgage loan officers eligible for overtime pay. Currently, certain employees that make at least $455 per week ($23,600 per year) are exempt from overtime pay, which is paid at 1.5 times the employee’s regular rate of pay when working more than 40 hours a week. The DOL proposed increasing the overtime ...]]>
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      <guid>http://www.insidemortgagefinance.com/articles/214314</guid>
      <pubDate>Fri, 05 Apr 2019 00:00:00 -0400</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/214314-dol-proposes-new-threshold-for-overtime</link>
    </item>
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      <title>Industry Seeks Delay of Credit Loss Standard</title>
      <author>bivey@imfpubs.com</author>
      <description>
        <![CDATA[Industry groups have once again requested federal regulators delay a new accounting standard for credit losses. The Current Expected Credit Loss standard is scheduled to be implemented on a phased-in basis beginning in January. ]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/213876</guid>
      <pubDate>Fri, 08 Mar 2019 00:00:00 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/213876-industry-seeks-delay-of-credit-loss-standard</link>
    </item>
    <item>
      <title>Mixed Views on Impact of CECL Accounting Standard</title>
      <description>
        <![CDATA[Industry analysts are divided on how the Current Expected Credit Loss model accounting standard will impact mortgage lending by banks. The model, established by the Financial Accounting Standards Board in 2016, is set to take effect in 2020. The accounting standard will apply to loans held in portfolio. It requires upfront recognition of credit losses using long-term economic forecasts but doesn’t allow upfront recognition of future revenues associated with a loan ...]]>
      </description>
      <guid>http://www.insidemortgagefinance.com/articles/213520</guid>
      <pubDate>Fri, 11 Jan 2019 00:00:00 -0500</pubDate>
      <link>https://www.insidemortgagefinance.com/articles/213520-mixed-views-on-impact-of-cecl-accounting-standard</link>
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