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A lender offers a borrower a choice between paying discount points upfront or accepting a higher interest rate with a lender credit. The borrower chooses the lender credit option. For APR calculation purposes, how should the lender credit be treated?

Correct Answer

B) Subtracted from the finance charge as a negative finance charge

Under Regulation Z, lender credits that offset borrower costs are treated as negative finance charges and reduce the total finance charge used in APR calculations. This reflects the actual cost reduction to the borrower.

Answer Options
A
Added to the finance charge since it increases the loan's total cost
B
Subtracted from the finance charge as a negative finance charge
C
Ignored in APR calculation since it's an optional credit
D
Included only if the credit exceeds $1,000

Why This Is the Correct Answer

Under Regulation Z, lender credits that offset borrower costs are treated as negative finance charges and reduce the total finance charge used in APR calculations. This reflects the actual cost reduction to the borrower.

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