Trust FundsIntermediateCalifornia Exam

What is 'impound' or 'reserve' accounts in real estate lending?

ATrust accounts held by a broker for client deposits, consistent with standard broker trust accounting practice
BAccounts maintained by a lender (or servicer) where the borrower's monthly payments for property taxes and insurance are collected and held until dueCorrect
CAccounts for holding condemned property proceeds, per California trust fund record-keeping requirements
DSecurity deposit accounts for commercial tenants, under standard California trust fund handling rules

Why Accounts maintained by a lender (or servicer) where the borrower's monthly payments for property taxes and insurance are collected and held until due Is Correct

Answer B: Accounts maintained by a lender (or servicer) where the borrower's monthly payments for property taxes and insurance are collected and held until due

An impound account (also called an escrow account in lending) is maintained by the mortgage servicer. A portion of each monthly payment goes into the impound account for property taxes and homeowner's insurance.

Exam Tip: Trust Funds

Trust fund questions test the rules for handling client money. Know the deadlines for depositing trust funds, what constitutes commingling vs. conversion, and the penalties for violations.

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