Selecting the right mortgage.

Journal of AccountancyVol. 177 Nbr. 6, June 1994

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Summary


CPAs should make clients that are considering financing a home purchase aware of the types of financial products available, the qualifications that a lender is going to look for and the factors to consider in choosing a lender. Choice of a fixed-rate, adjustable-rate or balloon-payment mortgage can be tailored to the client's particular financial situation. Government programs may provide assistance. Lenders should provide all these options as well as reasonable interest rates and fees. Clients should be prepared to meet income, credit history and down payment requirements to qualify for the home loan.

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Selecting the right mortgage.

Because most home buyers finance their purchase, many turn to their CPAs with questions about mortgage products and financing options. How can prospective buyers determine which mortgage products are right for them? What are the advantages and disadvantages of each? Since buyers and their financial circumstances vary greatly, there are no simple answers.

Choosing the best mortgage product depends a great deal on the borrower's personal situation. Important factors include income, ability to make a down payment and the length of time the home will be occupied. Some buyers also are eligible for special programs with reduced interest rates, lower down payments or less strict eligibility standards. The sidebar on page 69 describes the calculations most lenders use to qualify a prospective borrower.

Most mortgage products fall into a few basic categories: fixed rate, balloon, adjustable rate, Federal Hous...

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