Trust Funds

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

ATrust accounts held by a broker for client deposits
BAccounts maintained by a lender (or servicer) where the borrower's monthly payments for property taxes and insurance are collected and held until due✓ Correct
CAccounts for holding condemned property proceeds
DSecurity deposit accounts for commercial tenants

Explanation

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. The servicer pays these bills directly when due, ensuring the property remains protected.

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