WFG Wiki - User contributions [en]

AZ Underwriting Summary

2026-04-03T20:02:12Z

Alanfields: /* Vesting */

==Search/Exam==

*Minimum Search Requirements -- No state law sets minimum period of time for a title search but a title plant must typically have a minimum 40 year chain;
There is not a marketable record title act in Arizona.

*Plant or other search restrictions -- Yes if over 100k population in county. [http://www.id.state.az.us/index.html Department of Insurance Link]. Title plant maintenance includes being a lessee or joint owner of a title plant. Alternatively, you may base your title policy on a title policy issued to you from a title insurer who does maintain such a title plant in the respective county or counties.

*Additional Requirements for REO Searches -- No

*Special Searches Required (Code, HOA, Utilities)? Included in normal search

*Survey Requirements
**Purchase – no
**Refinance - no

==UPL==
* Doc prep is UPL
*Arizona state law does not require attorney or abstractor involvement; however policies must be issued by a licensed issuing agent with Dept. of Insurance with an Arizona licensed title insurer.
**[http://wiki.wfgstaging.com/images/0/07/Arizona_Supreme_Ct_Rule_31_Practice_of_Law.docx Rule 31, Rules of the Supreme Court of Arizona]
**[http://wiki.wfgstaging.com/images/9/9e/State_Bar_of_Ariz_v_Arizona_Land_Title_And_Trust_Co_%282%29.pdf State Bar of Ariz. v. Arizona Land Title & Trust Co., 366 P.2d 1, 12 (Ariz. 1961)]

==Vesting==
Community Property with right of survivorship
Joint Tenancy with right of survivorship
Tenants in Common
Life estates

==Property Tax ==

==Mortgage/Transfer Tax==

==Purchase Money Mortgage==

Priority of purchase money mortgage is statutorily recognized. [https://codes.findlaw.com/az/title-33-property/az-rev-st-sect-33-705.html § 33-705]

==Spousal Joinder Requirements/Homestead==

Joinder by non-title spouse not required by law. However Arizona is a community property state.

Arizona law provides for a $250,000 homestead exemption from forced sales. [https://www.azleg.gov/ars/33/01101.htm ARS 33-1101] and provides a mechanism for clearing judgments and other liens in contravention of the exemption, sometimes by notice, sometimes by action of the title company. [https://www.azleg.gov/ars/33/00964.htm ARS 33-964]. Strict compliance with those mechanisms is required and documentation must be maintained in the closing file.

==Power Of Attorney==

==Construction Liens==

==Foreclosure Review==

==Instrument Requirements ==

==Who May Serve As Trustee On Deed Of Trust==

==Time Limitations==

*US Judgment Liens 20 years, renewable for 20 years

*State Court Judgment Liens 5 years unless renewed by affidavit or process per s. 12-1612. Governing statute is 12-1551
*5 year limit does not apply to:
**Criminal Restitution Orders per 13-805,
**Child support, Spousal maintenance & related orders
**Judgments for supervision fees or expenses related to care of juvenile per 8-241, 8-243
**Civil judgments obtained by the state

*Child Support notice of deficiency -- Defense 10 years after emancipation of the youngest child (18, marriage, death) A.R.S. § 25-503(J)

*Federal Tax Liens 10 years (+30 days); can be refiled

*State Tax Liens

*Estate Tax Lien Federal 10 years

*State Inheritance Tax Liens

*Mechanics Liens; Time for filing lien: 120 day following completion of structure of improvements-"Completion"=30 days after final inspection or cessation of labor A.R.S. 33-993
**filed lien lasts 6 months, if no law suit filed

*Financing Statements 5 years

*Mortgages A Mortgage or Deed of Trust may be consider satisfied after 10 years after the maturity date shown on the recorded Mortgage or Deed of Trust or 50 years form the date of recording if no maturity date is shown on the recorded instrument. A.R.S. 33-714.

*HOA Liens 2 years

*Condominium assessments 2 years

==Odd Stuff==
*Title insurer has statutory authority to release subject to the requirements in A.R.S. 33-707.

*Arizona Department of insurance is the governing body where both rates and forms are filed. [http://www.id.state.az.us/index.html.title. DOI Website]

*Usury endorsement is available. The statutory maximum rate of interest is 10% per annum, unless a different rate is contracted for in writing, in which case any rate of interest may be agreed upon. ARS 44-1201. Usury also constitutes a misdemeanor crime. ARS 13-2208.

Main Page

2026-04-03T00:53:05Z

Alanfields: /* Form 9 Annual Reports */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
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[[Alaska]]
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[[Arizona]]
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[[Arkansas]]
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[[California]]
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[[Colorado]]
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[[Connecticut]]
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[[Delaware]]
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[[Florida]]
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[[Georgia]]
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[[Hawaii]]
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[[Idaho]]
</td>
</tr>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
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[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/9f/WFGNTIC.Q1.2025.Form9-Final.pdf 1Q 2025 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/0/0c/WFGNTIC.Q2.2025.Form9-Final.pdf 2Q 2025 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/6/6f/WFGNTIC.Q3.2025.Form9-Final.pdf 3Q 2025 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/a/a1/WFGNTIC.AS.2025.Form9-Final.pdf 2025 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/e/ed/2025_Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/d/de/WFG-State-of-the-Company-2025-Q3-3.pdf State of the Company 3Q 2025]
*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:WFGNTIC.Q3.2025.Form9-Final.pdf

2026-04-03T00:52:27Z

Alanfields:

File:WFGNTIC.Q2.2025.Form9-Final.pdf

2026-04-03T00:51:27Z

Alanfields:

Main Page

2026-04-02T15:31:48Z

Alanfields: /* Form 9 Annual Reports */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/9f/WFGNTIC.Q1.2025.Form9-Final.pdf 1Q 2025 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/a/a1/WFGNTIC.AS.2025.Form9-Final.pdf 2025 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/e/ed/2025_Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/d/de/WFG-State-of-the-Company-2025-Q3-3.pdf State of the Company 3Q 2025]
*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:WFGNTIC.AS.2025.Form9-Final.pdf

2026-04-02T15:31:10Z

Alanfields:

Main Page

2026-04-02T15:30:01Z

Alanfields: /* Single Risk Limits by State */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/9f/WFGNTIC.Q1.2025.Form9-Final.pdf 1Q 2025 Form 9 Quarterly Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/e/ed/2025_Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/d/de/WFG-State-of-the-Company-2025-Q3-3.pdf State of the Company 3Q 2025]
*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:2025 Single Risk limits WFGNTIC.xlsx

2026-04-02T15:29:40Z

Alanfields:

Computer References

2026-03-09T20:52:30Z

Alanfields:

*[https://uww.wfgnationaltitle.com/index.php/File:Tools_we_have_available_rev%27d_12-31-2025.docx Computer Tools]
*[https://uww.wfgnationaltitle.com/images/d/d6/WFG_Enterprise_Archive_User_Guide-2019.pdf WFG Archive User Guide]
*[http://uww.wfgnationaltitle.com/images/d/d1/WFG_Cloud_guide.pdf WFG Cloud Guide]
*[https://uww.wfgnationaltitle.com/images/1/15/Using_the_WFG_Wiki_Guide_Rev_5-10-2021.docx WFG Wiki Guide]
*[https://uww.wfgnationaltitle.com/images/8/84/Deed_Plotter_%282%29.docx Deed Plotter Quick Reference]

*[https://uww.wfgnationaltitle.com/images/2/24/Tools_we_have_available_rev%27d_12-31-2025.docx Guidelines for UW Responses]

Bankruptcy

2026-03-06T00:21:40Z

Alanfields:

[https://uww.wfgnationaltitle.com/images/5/50/Bankruptcy_Flow_Summary.docx Assets in Bankruptcy Flow Chart]

[[Abandoning/Surrendering Property]]

[[After Acquired Property]]

[[Automatic Stay]]

[[Debtor does not have all trustee powers in Ch. 13]]

[[Does Filing Bankruptcy Sever Joint Tenancy?]]

[[Domestic Support/Child Support]]

[[Exempt Property]]

[[Failure to Notice Creditors ]]

[[FHA Bankruptcy Standards]]

[[Fraudulent or Preferential Transfers]]

[[Refinancing while in Chapter 13]]

[[Sale Free and Clear]]

[[Sale Post Petition -- Innocent Purchaser]]

[https://uww.wfgnationaltitle.com/images/3/3c/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release_%28002%29.docx States with Lien Stripping Laws post BK]

[[Stripping of Liens in Bankruptcy]]

[[Subchapter V, Chapter 11]]

Bankruptcy

2026-03-06T00:21:13Z

Alanfields:

[https://uww.wfgnationaltitle.com/images/5/50/Bankruptcy_Flow_Summary.docx Assets in Bankruptcy Flow Chart]

[[Abandoning/Surrendering Property]]

[[After Acquired Property]]

[[Automatic Stay]]

[[Debtor does not have all trustee powers in Ch. 13]]

[[Does Filing Bankruptcy Sever Joint Tenancy?]]

[[Domestic Support/Child Support]]

[[Exempt Property]]

[[Failure to Notice Creditors ]]

[[FHA Bankruptcy Standards]]

[[Fraudulent or Preferential Transfers]]

[[Refinancing while in Chapter 13]]

[[Sale Free and Clear]]

[[Sale Post Petition -- Innocent Purchaser]]

[https://uww.wfgnationaltitle.com/images/3/3c/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release_%28002%29.docx States with Lien Stripping Laws]

[[Stripping of Liens in Bankruptcy]]

[[Subchapter V, Chapter 11]]

File:State Statutes Allowing a Bankruptcy Discharge as a Lien Release (002).docx

2026-03-06T00:20:53Z

Alanfields:

Computer References

2026-02-18T17:16:20Z

Alanfields:

*[https://uww.wfgnationaltitle.com/images/e/e8/https://uww.wfgnationaltitle.com/images/2/24/Tools_we_have_available_rev%27d_12-31-2025.docx Computer Tools]
*[https://uww.wfgnationaltitle.com/images/d/d6/WFG_Enterprise_Archive_User_Guide-2019.pdf WFG Archive User Guide]
*[http://uww.wfgnationaltitle.com/images/d/d1/WFG_Cloud_guide.pdf WFG Cloud Guide]
*[https://uww.wfgnationaltitle.com/images/1/15/Using_the_WFG_Wiki_Guide_Rev_5-10-2021.docx WFG Wiki Guide]
*[https://uww.wfgnationaltitle.com/images/8/84/Deed_Plotter_%282%29.docx Deed Plotter Quick Reference]

*[https://uww.wfgnationaltitle.com/images/2/24/Tools_we_have_available_rev%27d_12-31-2025.docx Guidelines for UW Responses]

File:Guidelines for Responses from Underwriting Counsel.docx

2026-02-18T17:15:56Z

Alanfields:

File:Tools we have available rev'd 12-31-2025.docx

2026-02-18T17:15:04Z

Alanfields:

Main Page

2026-02-13T17:09:33Z

Alanfields: /* Form 9 Annual Reports */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/9f/WFGNTIC.Q1.2025.Form9-Final.pdf 1Q 2025 Form 9 Quarterly Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/d/de/WFG-State-of-the-Company-2025-Q3-3.pdf State of the Company 3Q 2025]
*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:WFGNTIC.Q1.2025.Form9-Final.pdf

2026-02-13T17:08:37Z

Alanfields:

Main Page

2026-02-13T17:07:13Z

Alanfields: /* State of the Company Report */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
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[[Alaska]]
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[[Arizona]]
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[[Arkansas]]
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[[California]]
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
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<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
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[[Florida]]
</td>
</tr>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/d/de/WFG-State-of-the-Company-2025-Q3-3.pdf State of the Company 3Q 2025]
*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:WFG-State-of-the-Company-2025-Q3-3.pdf

2026-02-13T17:06:42Z

Alanfields:

AL Underwriting Summary

2025-10-01T16:49:33Z

Alanfields: /* Foreclosure Review */

==Search/Exam==

*Minimum Search Requirements -- No statute However the long-standing customary search periods are: for loan policies, a minimum 30 year search, although circumstances can require a lengthier search; for owner’s policies, a minimum 60 year search, although circumstances may require a lengthier search.
*Plant or other search restrictions -- No
*Additional Requirements for REO Searches -- No
*Foreclosure Checklist -- N/A
*Special Searches Required (Code, HOA, Utilities)? -- None
*Survey Requirements
**Purchase – not on platted residential
**Refinance – not required

==UPL==

*All legal documents must be drafted by an attorney licensed to practice in the State of Alabama. Parties to a transaction can draft their own documents if they are doing so on behalf of themselves.

*Title Opinions must be rendered by an attorney licensed to practice in the State of Alabama.

*Searching, examining title, closing, and disbursing do not have to be handled by an attorney. Commencing 1/1/13, agents issuing commitments, policies and endorsements must be licensed as agents and the signatory must be likewise licensed.

==Vesting==
*joint tenants with rights of survivorship. Right of Survivorship must be express on face of deed. Alabama Code [https://law.justia.com/codes/alabama/2006/25326/35-4-7.html 35-4-7]
*Tenants in common, presumed absent statement of survivorship
*Tenants in common may have survivorship if expressly stated
** "Where conveyance provides for concurrent ownership with survivor to receive fee, analysis of survivor's interest must begin with determining whether grantees took as tenants in common or as joint tenants; if they took as tenants in common, then estate created is characterized as tenancy in common with indestructible cross contingent remainders in fee to survivor; “indestructibility” means that such an interest may not be terminated by act of one cotenant." [https://1.next.westlaw.com/Document/I7cacc0150c0b11d9bc18e8274af85244/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa70000016516c16cbb9f4b4970%3FNav%3DCASE%26fragmentIdentifier%3DI7cacc0150c0b11d9bc18e8274af85244%26startIndex%3D1%26contextData%3D%2528sc.Search%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=d72c9d4ee7ec04921162e6c8e1c9fcd2&list=CASE&rank=2&sessionScopeId=5f25fe21badbe0238faa213879db24f55f38ea6c5ff00f145afb03745676fdaa&originationContext=Search%20Result&transitionType=SearchItem&contextData=%28sc.Search%29 Durant v. Hamrick], 409 So.2d 731 (AL 1981); [https://1.next.westlaw.com/Document/I8e7b81e90c0c11d9bc18e8274af85244/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa70000016516c16cbb9f4b4970%3FNav%3DCASE%26fragmentIdentifier%3DI8e7b81e90c0c11d9bc18e8274af85244%26startIndex%3D1%26contextData%3D%2528sc.Search%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=d72c9d4ee7ec04921162e6c8e1c9fcd2&list=CASE&rank=3&sessionScopeId=5f25fe21badbe0238faa213879db24f55f38ea6c5ff00f145afb03745676fdaa&originationContext=Search%20Result&transitionType=SearchItem&contextData=%28sc.Search%29 Johnson v. Keener], 425 So.2d 1108 (AL 1983)
*Tenants by Entirety & Community Property not recognized.
*Judgment liens against one joint tenant "attaches" to the undivided interest in the joint tenancy. However, a judgment lien alone does not sever a joint tenancy with the right of survivorship; only an executed judgment against a joint tenant will sever the joint tenancy. So if the debtor joint tenant dies before the judgment is executed upon, the lien ceases. ''Ex parte Arvest Bank'' Ala S.Ct. 2016

==Property Tax ==

Real estate taxes are paid in arrears and become due October 1 of each year and become delinquent on January 1 of the following year. Tax sales occur in the spring, usually in April or May, but each county conducts their sales at different times.

DANGER AREAS

*There is a three year period for redemption of a tax lien Certificate of Purchase.
*Under Ala.Code 1975 §40-10-74, the purchaser at a tax sale and its assignees have a right of possession of the Land, and may maintain an action in ejectment to recover possession from the Insured. No coverage should be provided with respect to any loss of possession of the Land owing to unpaid taxes or unredeemed Certificates of Purchase.
*At the end of the three years, the holder of the Certificate of Purchase can apply to the probate court for a deed to the property which becomes final. This is a largely ministerial process and does not always result in a filed Lis Pendens, so search of court docket is required.
*Title is generally not marketable after tax deed without a Quiet Title Action
*Redemption price includes interest, excess bid amounts, and in some cases casualty insurance premiums paid and value of permanent improvements made by the lien holder Ala.Code 1975 s 40-10-122
*Answers are different if State is holder of lien certificate.
*After 3 year "administrative redemption" period, there is a separate period in which tax sale can be judicially redeamed. If tax deed buyer is not in adverse possession (eg vacant property) the judicial redemption period may continue indefinitely. [https://www.clarklawfirm.com/blog/tax-sales-of-real-property-in-alabama/]

[[More on Tax Deeds in Alabama]]

==Mortgage/Transfer Tax==

*Mortgage tax in Alabama is $1.50 per $1,000.00
*Deed tax in the state is $.50 per $500.00.
*Withholding is also required in certain circumstances when the grantor is either not a resident of Alabama or is not deemed a resident.

[[More Detail on AL Recording Fees and Transfer Tax]]

==Spousal Joinder Requirements/Homestead==

A spouse not in title must join in the conveyance/mortgage of homestead property. Ala.Code 1975 § 6-10-3.

Some very old cases suggest that spousal signature may not be required on a Purchase Money Mortgage however, WFG's Underwriting Position is that spousal joinder is to be required on any deed or mortgage of Alabama Property that is, or may be, or may become homestead property. Underwriting approval is required to waive this requirement as to a purchase money mortgage because the law has changed in ways that are not apparent on Westlaw, since many of these cases predate the statutory amendments and it tends to be a very fact specific analysis.

Alabama does allow the spouse to sign a separate consent to the mortgage or conveyance so as to not be bound by the terms of the mortgage/deed of trust or warranties of title. A suggested form for that is found [https://uww.wfgnationaltitle.com/images/4/46/AL_JOINDER_AND_CONSENT_OF_SPOUSE.docx here].

Best practice is to have spousal joinder on all conveyances because of ambiguity of what may have constituted homestead.

==Power Of Attorney==

==Construction Liens==

*Mechanics/Construction lien relate back to first work without a filing.
*Most Subdivision infrastructure is lienable Work performed by clearing, grading or excavating real property is considered a permanent improvement and is, therefore, lienable. Mazel v. Bain, 133 So.2d 44 (1961). An architect who prepares drawings and supervises work is also permitted to claim a lien. Hughes v. Torgerson, 11 So. 209 (1892). But surveying, platting, and staking the community are not. Wilkinson v. Rowe, 98 So.2d 435 (1957)

==Foreclosure Review==

Alabama permits non-judicial foreclosures for both mortgages and deeds of trust, provided the security instrument contains a "power-of-sale" clause. Most foreclosures in Alabama are non-judicial. 35-10-1

In Alabama, the redemption period for a foreclosed property depends on the type of foreclosure and the status of the property:

*General redemption period: The redemption period is usually one year after the foreclosure sale.
*Homestead properties: The redemption period is 180 days if:
**The mortgage was taken out on or after January 1, 2016
**A homestead exemption was claimed in the tax year of the sale
**The foreclosing bank provided proper notice at least 30 days before the sale

There seems to be a “gotcha” scenario under the way the Alabama redemption price is calculated under Civil Practice 6-5-253

(a) Anyone entitled and desiring to redeem real estate under the provisions of this article must also pay or tender to the purchaser or his or her transferee the purchase price paid at the sale, with interest at the rate allowed to be charged on money judgments as set forth in Section 8-8-10 (as it is now or hereinafter may be amended), and all other lawful charges, also with interest as aforesaid; lawful charges are the following:

* * * *
If the redemption is made from a person who at the time of redemption owned the debt for which the property was sold, the redemptioner must also pay any balance due on the debt, with interest as aforesaid thereon to date.

As I’m reading this, the foreclosed owner can get a windfall in the scenario where the lender lets the sale close for less than the outstanding balance – unless the lender takes it back or assigns the mortgage/note to the buyer.

==Instrument Requirements ==

==Who May Serve As Trustee On Deed Of Trust==

Alabama is a mortgage state.

==Time Limitations==

*US Judgment Liens 20 years, renewable for 20 years
*State Court Judgment Liens 10 years
**In Alabama, a judgment lien doesn't attach to property until a Certificate of Judgment has been recorded in the Land records (probate court). The 10 year time frame is measured from the entry of the judgment, not the filing of the certificate. [https://law.justia.com/codes/alabama/2006/3069/6-9-211.html AL Code 6-9-211]
*Federal Tax Liens 10 years (+30 days); can be refiled
*State Tax Liens 10 years
*Estate Tax Lien Federal 10 years
*State Inheritance Tax Liens 20 years
*Mechanics Liens
**The original contractor has 6 months after last work to file,
**Journeyman and day laborers have 30 days after last work,
**Everyone else has 4 months. [https://codes.findlaw.com/al/title-35-property/al-code-sect-35-11-215.html AL Property Code 35-11-215].

*Financing Statements 5 years
*Mortgages
**Conclusively presumed paid 20 years after maturity date shown unless subsequent recordings show continued activity. AL Code [http://codes.findlaw.com/al/title-35-property/al-code-sect-35-10-20.html 35-10-20]
*HOA Liens
*Condominium assessments - Lawsuit must be filed within 3 years for liens filed under 35-3A-316.

==Odd Stuff==
*Cancellation/Commitment fee is not prohibited in this state. It is customary to charge this fee.
*Under Alabama’s Residential Mortgage Satisfaction Act (to be effective 3/1/2013) an affidavit of satisfaction may be signed by a title insurance company or by a licensed attorney acting as its agent. See SB 347; Alabama Code Section 35 – New (codification is pending). However, the authorization of the mortgagor(s) in the mortgage for which release is being sought must be first obtained.
*If the seller is neither a resident or a deemed resident, and the sales price is $300,000 or more, 3 percent of the sales price is withheld and remitted to the AL DOR if purchaser is an individual. If purchaser is a business entity, then 4 percent of the sales price must be withheld and remitted to the AL DOR.
*Usury statute is Code of Alabama (1975) Section 8-8-1 et seq. However the statute does not apply to loan transactions secured by real property and there is no interest rate cap.
*Alabama recognizes Purchase Money Mortgage priority over existing liens. Sunshine Bank v. Key, et al., 631 So. 2d 965 (Ala. 1994)

==Probate==

*Alabama does not have a separate estate or inheritance tax. It does have a "pickup" tax which charges the maximum amount allowed as a state credit under the Federal estate tax. No state estate tax is due if no federal tax is due.
*Intestate succession [https://uww.wfgnationaltitle.com/images/9/9c/Alabama_Intestacy.docx statute]
**Must survive by five days
**Complex Spousal Rules
**Per stirpes as to descendants

AL Underwriting Summary

2025-10-01T16:47:20Z

Alanfields: /* Spousal Joinder Requirements/Homestead */

==Search/Exam==

*Minimum Search Requirements -- No statute However the long-standing customary search periods are: for loan policies, a minimum 30 year search, although circumstances can require a lengthier search; for owner’s policies, a minimum 60 year search, although circumstances may require a lengthier search.
*Plant or other search restrictions -- No
*Additional Requirements for REO Searches -- No
*Foreclosure Checklist -- N/A
*Special Searches Required (Code, HOA, Utilities)? -- None
*Survey Requirements
**Purchase – not on platted residential
**Refinance – not required

==UPL==

*All legal documents must be drafted by an attorney licensed to practice in the State of Alabama. Parties to a transaction can draft their own documents if they are doing so on behalf of themselves.

*Title Opinions must be rendered by an attorney licensed to practice in the State of Alabama.

*Searching, examining title, closing, and disbursing do not have to be handled by an attorney. Commencing 1/1/13, agents issuing commitments, policies and endorsements must be licensed as agents and the signatory must be likewise licensed.

==Vesting==
*joint tenants with rights of survivorship. Right of Survivorship must be express on face of deed. Alabama Code [https://law.justia.com/codes/alabama/2006/25326/35-4-7.html 35-4-7]
*Tenants in common, presumed absent statement of survivorship
*Tenants in common may have survivorship if expressly stated
** "Where conveyance provides for concurrent ownership with survivor to receive fee, analysis of survivor's interest must begin with determining whether grantees took as tenants in common or as joint tenants; if they took as tenants in common, then estate created is characterized as tenancy in common with indestructible cross contingent remainders in fee to survivor; “indestructibility” means that such an interest may not be terminated by act of one cotenant." [https://1.next.westlaw.com/Document/I7cacc0150c0b11d9bc18e8274af85244/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa70000016516c16cbb9f4b4970%3FNav%3DCASE%26fragmentIdentifier%3DI7cacc0150c0b11d9bc18e8274af85244%26startIndex%3D1%26contextData%3D%2528sc.Search%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=d72c9d4ee7ec04921162e6c8e1c9fcd2&list=CASE&rank=2&sessionScopeId=5f25fe21badbe0238faa213879db24f55f38ea6c5ff00f145afb03745676fdaa&originationContext=Search%20Result&transitionType=SearchItem&contextData=%28sc.Search%29 Durant v. Hamrick], 409 So.2d 731 (AL 1981); [https://1.next.westlaw.com/Document/I8e7b81e90c0c11d9bc18e8274af85244/View/FullText.html?navigationPath=Search%2Fv1%2Fresults%2Fnavigation%2Fi0ad73aa70000016516c16cbb9f4b4970%3FNav%3DCASE%26fragmentIdentifier%3DI8e7b81e90c0c11d9bc18e8274af85244%26startIndex%3D1%26contextData%3D%2528sc.Search%2529%26transitionType%3DSearchItem&listSource=Search&listPageSource=d72c9d4ee7ec04921162e6c8e1c9fcd2&list=CASE&rank=3&sessionScopeId=5f25fe21badbe0238faa213879db24f55f38ea6c5ff00f145afb03745676fdaa&originationContext=Search%20Result&transitionType=SearchItem&contextData=%28sc.Search%29 Johnson v. Keener], 425 So.2d 1108 (AL 1983)
*Tenants by Entirety & Community Property not recognized.
*Judgment liens against one joint tenant "attaches" to the undivided interest in the joint tenancy. However, a judgment lien alone does not sever a joint tenancy with the right of survivorship; only an executed judgment against a joint tenant will sever the joint tenancy. So if the debtor joint tenant dies before the judgment is executed upon, the lien ceases. ''Ex parte Arvest Bank'' Ala S.Ct. 2016

==Property Tax ==

Real estate taxes are paid in arrears and become due October 1 of each year and become delinquent on January 1 of the following year. Tax sales occur in the spring, usually in April or May, but each county conducts their sales at different times.

DANGER AREAS

*There is a three year period for redemption of a tax lien Certificate of Purchase.
*Under Ala.Code 1975 §40-10-74, the purchaser at a tax sale and its assignees have a right of possession of the Land, and may maintain an action in ejectment to recover possession from the Insured. No coverage should be provided with respect to any loss of possession of the Land owing to unpaid taxes or unredeemed Certificates of Purchase.
*At the end of the three years, the holder of the Certificate of Purchase can apply to the probate court for a deed to the property which becomes final. This is a largely ministerial process and does not always result in a filed Lis Pendens, so search of court docket is required.
*Title is generally not marketable after tax deed without a Quiet Title Action
*Redemption price includes interest, excess bid amounts, and in some cases casualty insurance premiums paid and value of permanent improvements made by the lien holder Ala.Code 1975 s 40-10-122
*Answers are different if State is holder of lien certificate.
*After 3 year "administrative redemption" period, there is a separate period in which tax sale can be judicially redeamed. If tax deed buyer is not in adverse possession (eg vacant property) the judicial redemption period may continue indefinitely. [https://www.clarklawfirm.com/blog/tax-sales-of-real-property-in-alabama/]

[[More on Tax Deeds in Alabama]]

==Mortgage/Transfer Tax==

*Mortgage tax in Alabama is $1.50 per $1,000.00
*Deed tax in the state is $.50 per $500.00.
*Withholding is also required in certain circumstances when the grantor is either not a resident of Alabama or is not deemed a resident.

[[More Detail on AL Recording Fees and Transfer Tax]]

==Spousal Joinder Requirements/Homestead==

A spouse not in title must join in the conveyance/mortgage of homestead property. Ala.Code 1975 § 6-10-3.

Some very old cases suggest that spousal signature may not be required on a Purchase Money Mortgage however, WFG's Underwriting Position is that spousal joinder is to be required on any deed or mortgage of Alabama Property that is, or may be, or may become homestead property. Underwriting approval is required to waive this requirement as to a purchase money mortgage because the law has changed in ways that are not apparent on Westlaw, since many of these cases predate the statutory amendments and it tends to be a very fact specific analysis.

Alabama does allow the spouse to sign a separate consent to the mortgage or conveyance so as to not be bound by the terms of the mortgage/deed of trust or warranties of title. A suggested form for that is found [https://uww.wfgnationaltitle.com/images/4/46/AL_JOINDER_AND_CONSENT_OF_SPOUSE.docx here].

Best practice is to have spousal joinder on all conveyances because of ambiguity of what may have constituted homestead.

==Power Of Attorney==

==Construction Liens==

*Mechanics/Construction lien relate back to first work without a filing.
*Most Subdivision infrastructure is lienable Work performed by clearing, grading or excavating real property is considered a permanent improvement and is, therefore, lienable. Mazel v. Bain, 133 So.2d 44 (1961). An architect who prepares drawings and supervises work is also permitted to claim a lien. Hughes v. Torgerson, 11 So. 209 (1892). But surveying, platting, and staking the community are not. Wilkinson v. Rowe, 98 So.2d 435 (1957)

==Foreclosure Review==

In Alabama, the redemption period for a foreclosed property depends on the type of foreclosure and the status of the property:

*General redemption period: The redemption period is usually one year after the foreclosure sale.
*Homestead properties: The redemption period is 180 days if:
**The mortgage was taken out on or after January 1, 2016
**A homestead exemption was claimed in the tax year of the sale
**The foreclosing bank provided proper notice at least 30 days before the sale

There seems to be a “gotcha” scenario under the way the Alabama redemption price is calculated under Civil Practice 6-5-253

(a) Anyone entitled and desiring to redeem real estate under the provisions of this article must also pay or tender to the purchaser or his or her transferee the purchase price paid at the sale, with interest at the rate allowed to be charged on money judgments as set forth in Section 8-8-10 (as it is now or hereinafter may be amended), and all other lawful charges, also with interest as aforesaid; lawful charges are the following:

* * * *
If the redemption is made from a person who at the time of redemption owned the debt for which the property was sold, the redemptioner must also pay any balance due on the debt, with interest as aforesaid thereon to date.

As I’m reading this, the foreclosed owner can get a windfall in the scenario where the lender lets the sale close for less than the outstanding balance – unless the lender takes it back or assigns the mortgage/note to the buyer.

==Instrument Requirements ==

==Who May Serve As Trustee On Deed Of Trust==

Alabama is a mortgage state.

==Time Limitations==

*US Judgment Liens 20 years, renewable for 20 years
*State Court Judgment Liens 10 years
**In Alabama, a judgment lien doesn't attach to property until a Certificate of Judgment has been recorded in the Land records (probate court). The 10 year time frame is measured from the entry of the judgment, not the filing of the certificate. [https://law.justia.com/codes/alabama/2006/3069/6-9-211.html AL Code 6-9-211]
*Federal Tax Liens 10 years (+30 days); can be refiled
*State Tax Liens 10 years
*Estate Tax Lien Federal 10 years
*State Inheritance Tax Liens 20 years
*Mechanics Liens
**The original contractor has 6 months after last work to file,
**Journeyman and day laborers have 30 days after last work,
**Everyone else has 4 months. [https://codes.findlaw.com/al/title-35-property/al-code-sect-35-11-215.html AL Property Code 35-11-215].

*Financing Statements 5 years
*Mortgages
**Conclusively presumed paid 20 years after maturity date shown unless subsequent recordings show continued activity. AL Code [http://codes.findlaw.com/al/title-35-property/al-code-sect-35-10-20.html 35-10-20]
*HOA Liens
*Condominium assessments - Lawsuit must be filed within 3 years for liens filed under 35-3A-316.

==Odd Stuff==
*Cancellation/Commitment fee is not prohibited in this state. It is customary to charge this fee.
*Under Alabama’s Residential Mortgage Satisfaction Act (to be effective 3/1/2013) an affidavit of satisfaction may be signed by a title insurance company or by a licensed attorney acting as its agent. See SB 347; Alabama Code Section 35 – New (codification is pending). However, the authorization of the mortgagor(s) in the mortgage for which release is being sought must be first obtained.
*If the seller is neither a resident or a deemed resident, and the sales price is $300,000 or more, 3 percent of the sales price is withheld and remitted to the AL DOR if purchaser is an individual. If purchaser is a business entity, then 4 percent of the sales price must be withheld and remitted to the AL DOR.
*Usury statute is Code of Alabama (1975) Section 8-8-1 et seq. However the statute does not apply to loan transactions secured by real property and there is no interest rate cap.
*Alabama recognizes Purchase Money Mortgage priority over existing liens. Sunshine Bank v. Key, et al., 631 So. 2d 965 (Ala. 1994)

==Probate==

*Alabama does not have a separate estate or inheritance tax. It does have a "pickup" tax which charges the maximum amount allowed as a state credit under the Federal estate tax. No state estate tax is due if no federal tax is due.
*Intestate succession [https://uww.wfgnationaltitle.com/images/9/9c/Alabama_Intestacy.docx statute]
**Must survive by five days
**Complex Spousal Rules
**Per stirpes as to descendants

Main Page

2025-09-01T17:15:42Z

Alanfields:

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
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[[Alaska]]
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[[Arizona]]
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[[Arkansas]]
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[[California]]
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[[Colorado]]
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[[Connecticut]]
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[[Delaware]]
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[[Florida]]
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[[Georgia]]
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[[Hawaii]]
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[[Idaho]]
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[[Illinois]]
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[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
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[[Michigan]]
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[[Minnesota]]
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[[Mississippi]]
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[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

Main Page

2025-09-01T17:14:11Z

Alanfields: /* Welcome to WFG-kipedia! */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

[[File:C:\ABF\WFG\Graphics & Logos\WFG Circle Hi Res.png|thumb]]
----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

Main Page

2025-09-01T17:12:37Z

Alanfields:

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.
[[File:C:\abf\wfg\graphics & Logos\|thumb]]

[[File:"C:\ABF\WFG\Graphics & Logos\WFG Circle Hi Res.png"|thumb]]
----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

FINCEN Reporting after Dec 2025

2025-08-13T01:09:38Z

Alanfields:

*[https://www.federalregister.gov/documents/2024/08/29/2024-19198/anti-money-laundering-regulations-for-residential-real-estate-transfers Final FINCEN Final Regulation on Reporting Real Estate Transactions 89 CFR 70290 08/29/2024]
*[https://uww.wfgnationaltitle.com/images/f/f7/FINCEN_Reporting-Form.pdf FINCEN Reporting Form CFR Appendix]

Data Collection Forms:
*[https://uww.wfgnationaltitle.com/images/6/64/ALTA_FinCEN_Buyer_Collection_Form_v_1.0_fillable.pdf Buyer Information Form]
*[https://uww.wfgnationaltitle.com/images/9/97/ALTA_FinCEN_Seller_Collection_Form_v_1.0.pdf Seller Information Form]

Training:
*[https://uww.wfgnationaltitle.com/images/8/8e/FinCEN_Talking_points_-_Key_Obligations_of_the_Rule.pptx Key Obligations of the Rule 8-12-2025]
**[https://uww.wfgnationaltitle.com/images/b/bd/AI_Notes_from_8-12-2025_meeting_re_escrow.docx AI Notes from 8-12-2025 Escrow Training Session]
*[https://uww.wfgnationaltitle.com/images/8/8b/FinCenKTLA2025revMay2025.pdf Fincen KTLA Presentation]
*[https://uww.wfgnationaltitle.com/images/9/9e/Presentation_RRE_Chicago_Title_March_2025.pptx Chicago Title Presentation]

File:Presentation RRE Chicago Title March 2025.pptx

2025-08-13T01:09:14Z

Alanfields:

File:FinCenKTLA2025revMay2025.pdf

2025-08-13T01:08:24Z

Alanfields:

File:FINCEN Reporting-Form.pdf

2025-08-13T01:06:55Z

Alanfields:

FINCEN Reporting after Dec 2025

2025-08-13T00:41:06Z

Alanfields: Created page with "*[https://www.federalregister.gov/documents/2024/08/29/2024-19198/anti-money-laundering-regulations-for-residential-real-estate-transfers Final FINCEN Final Regulation on Repo..."

*[https://www.federalregister.gov/documents/2024/08/29/2024-19198/anti-money-laundering-regulations-for-residential-real-estate-transfers Final FINCEN Final Regulation on Reporting Real Estate Transactions 89 CFR 70290 08/29/2024]

Data Collection Forms:
*[https://uww.wfgnationaltitle.com/images/6/64/ALTA_FinCEN_Buyer_Collection_Form_v_1.0_fillable.pdf Buyer Information Form]
*[https://uww.wfgnationaltitle.com/images/9/97/ALTA_FinCEN_Seller_Collection_Form_v_1.0.pdf Seller Information Form]

Training:
*[https://uww.wfgnationaltitle.com/images/8/8e/FinCEN_Talking_points_-_Key_Obligations_of_the_Rule.pptx Key Obligations of the Rule 8-12-2025]
**[https://uww.wfgnationaltitle.com/images/b/bd/AI_Notes_from_8-12-2025_meeting_re_escrow.docx AI Notes from 8-12-2025 Escrow Training Session]

File:AI Notes from 8-12-2025 meeting re escrow.docx

2025-08-13T00:40:31Z

Alanfields:

File:FinCEN Talking points - Key Obligations of the Rule.pptx

2025-08-13T00:34:55Z

Alanfields:

File:ALTA FinCEN Seller Collection Form v 1.0.pdf

2025-08-13T00:13:48Z

Alanfields:

File:ALTA FinCEN Buyer Collection Form v 1.0 fillable.pdf

2025-08-13T00:12:33Z

Alanfields:

Main Page

2025-08-13T00:09:27Z

Alanfields: /* Underwriter Resources */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[[FINCEN Reporting after Dec 2025]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

Main Page

2025-08-06T14:35:23Z

Alanfields:

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

----

WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

In the meantime, this works very much like "Wikipedia" -- if you know the right answer to something that is missing, add it. If you have discovered some unusual practice, law or rule in a state and think your co-workers would benefit from knowing it, please take a minute to add it. This system does track all changes, and you do need to be logged in to make changes. (the little person figure in the upper right).

Thanks for helping us make this another valuable WFG resource!

----

==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alaska]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[https://uww.wfgnationaltitle.com/images/0/09/Audit_Requirements_for_Title_Insurance_Agents.docx Agent Audit Requirements by State]

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:Audit Requirements for Title Insurance Agents.docx

2025-08-06T14:34:28Z

Alanfields:

Commercial & Reinsurance

2025-06-06T17:17:17Z

Alanfields:

Commercial Materials for Underwriters

Beginning September 30, 2023, WFG will be submitting facultative reinsurance requests to Chaucer.
Here are the forms to be completed.

* [https://uww.wfgnationaltitle.com/images/c/c7/Chaucer_Reinsurance_Request_Form.docx Chaucer Reinsurance Request]
* [https://uww.wfgnationaltitle.com/images/4/48/FAC_Master_Pricing_Sheet_for_Chaucer_Capacity_9-25-2023.xlsx Premium Calculator Chaucer]

Explanation of our Reinsurance structure for lenders and others:

*[https://uww.wfgnationaltitle.com/images/f/f0/Response_to_Reinsurance_Info_Request_2025_04.docx Explanation of our Reinsurance to 6/2025]
*[https://uww.wfgnationaltitle.com/images/e/e2/Response_to_Reinsurance_Info_Request_2024_03.docx Explanation of our Reinsurance 2024]
*[https://uww.wfgnationaltitle.com/images/8/80/Response_to_Reinsurance_Info_Request_2023_01.docx Explanation of our Reinsurance 2023]
*[https://uww.wfgnationaltitle.com/images/a/a6/Response_to_Lender_Info_Request_2022_01.docx Explanation of our Reinsurance 2022]

List of High Value Transactions

*[https://uww.wfgnationaltitle.com/images/1/18/Assortment_of_High_Value_Transactions.docx High Value Transactions 3-17-2025]

File:Response to Reinsurance Info Request 2025 04.docx

2025-06-06T17:16:48Z

Alanfields:

Federal Tax Liens

2025-05-15T16:02:21Z

Alanfields: /* I. IRS Distraint Sales */

== When does a federal tax lien arise? ==

When the assessment is made that taxes are due and not paid without any notice to the delinquent taxpayer or anyone else. It is a secret lien until a notice of the lien is recorded in the land records. The lien attaches to all property of the taxpayer at the time of the assessment and any property acquired by the taxpayer subsequently.([http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleF-chap64-subchapC-partII-sec6321.pdf 26 U.S.C. §6321])

== Does the address on the Notice mean that the lien only affects that property? ==

No. The lien attaches to all property of the taxpayer and only property of the taxpayer. The address on the lien is the taxpayer’s residence address according to the records of the IRS. If the taxpayer’s residence is a month to month rental, then the lien would not affect the address described in the lien except to the extent of the taxpayer’s tenancy.

== What about parties dealing with the property of the taxpayer before a notice is filed? ==

The Internal Revenue Code provides that the lien is not valid as against purchasers, secured lenders, mechanics lien creditors and judgment lien creditors without actual knowledge of the lien who record their interest before the notice of tax lien is filed.(

== What is the duration of the lien? ==

The lien, as opposed to the notice of the lien, continues so long as any portion of the liability remains outstanding. However, the Notice of lien has is only is only effective for a period of ten years and 30 days after the assessment unless extended by refilling. The last date for refilling is shown on the face of the notice of lien and there is language on the notice that failure to refile by the last refilling date operates as a release.

== How else can a notice of tax lien be released? ==

Upon payment of all obligations secured by the lien, the IRS will discharge the lien by a written, recordable discharge. However, do not rely on the Unpaid Balance of Assessment shown on the lien itself because there may be significant penalties and interest that have accrued. The IRS must be consulted to determine the amount of the payoff.

There are also procedures covering for partial releases of specific property or abandonment of the lien as worthless. Again the IRS must be consulted.
There is also a procedure where there could be confusion as to the identity of the taxpayer for the IRS to provide a certificate of non-attachment.
All of these procedures take time and are completely discretionary with the IRS.

==Purchase Money Mortgage and Federal Tax Liens==

A Purchase Money Mortgage or security interest, '''valid under local law''' is protected, even though it may
arise after a notice of Federal tax lien has been filed against the purchaser. Revenue Ruling 68-57; [https://www.irs.gov/pub/irs-pdf/p785.pdf IRS Publication 785] [https://casetext.com/case/united-states-v-heptner U.S. v. Heptner], (MD FL 2016)

However, a FTL against the seller has already attached and will be superior to the new mortgage.

you do not need a certificate of subordination from the Internal Revenue Service for a PMM,
and a certificate will not be provided if applied for

== Can a Tax Lien be Foreclosed Out? What rights of Redemption? ==

While it is impossible in an article of this type to cover the foreclosure processes of 50 states, there are two common elements regarding tax liens that may affect title.

First, notice must be given to the U.S. Government. In a judicial foreclosure that is accomplished by serving the U.S. Attorney for the district with copies by Registered or Certified mail to the Attorney General in Washington. [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](b). In a non-judicial foreclosure, even in states where local practices may not require notice to subordinate lienholders, a notice of sale must be given, in writing, by registered or certified mail or by personal service, not less than 25 days prior to the sale, to the Advisory group manager, in the Field Collection Area where the sale is to be held. [http://uww.wfgnationaltitle.com/images/1/14/Internal_Revenue_Manual_5.12.pdf Internal Revenue Manual, § 5.12].4.4 (06-11-2010) [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](c)(1)). A foreclosure sale made without proper notice may still be subject to the tax lien.

Second, when an IRS lien is eliminated in foreclosure, the IRS has not less than 120 days from the date of sale within which to redeem. Judicial [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](c), Non-judicial [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](d)(1).

Steve Winkler 11-12-14

===Correcting a Failure to Give Notice of a Non-Judicial Foreclosure===

The tax law requires notice to the IRS of a non-judicial foreclosure at least 25 days prior to the sale. [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425(c)(1)]

In [https://uww.wfgnationaltitle.com/images/1/1b/US_v_Nipper.pdf ''US v. Nipper''], 889 F.Supp.2d 1260 (D.NM, 2012) the court held a timely notice that actually went to the U.S. Attorney General, the U.S. Attorney for the District of New Mexico, and the Secretary of the Treasury, was not sufficient notice -- because those are not the parties/places designated in the IRS regs. And a notice after the sale to the right persons and places in IRS regs also wasn’t sufficient to divest the tax lien. So the next owner took subject to the FTL.

===Strict Foreclosure===

There is no “sale” in a strict foreclosure, just notice of a date by which s junior lienholder must redeem.
The question has been raised whether it is sufficient to give a notice to the IRS under [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425] and IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] and that will eliminate the lien, or whether after the strict foreclosure the owner must still seek a Certificate of Release, a Certificate of Discharge of the Property, or a Certificate of Nonattachment from the IRS.

subsection (4) of the IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] provides for confirmation of the adequacy of the notice, not just its receipt.

“(4) Disclosure of adequacy of notice. The IRS is authorized to disclose, to any person who has a proper interest,
whether an adequate notice of sale was given under paragraph (d)(1) of this section. Any person desiring this information
should submit to the IRS a written request that clearly describes the property sold or to be sold, identifies the applicable
notice of lien, gives the reasons for requesting the information, and states the name and address of the person making
the request. The request should be submitted to the IRS official, office and address specified in IRS Publication 4235,
“Technical Services (Advisory) Group Addresses,” or any successor publication. The relevant IRS publications
may be downloaded from the IRS Internet site at http://www.irs.gov.”

==Effect of Tenancy By Entireties and Joint Tenancy==

For many years there was uncertainty as to whether a federal tax lien could attach to the interest of only one tenant. (If both spouses were liable, the general rule was that a federal tax lien could attach to the tenancy by the entirety.) In United States v. Craft, 535 U.S. 274 (2002), the Supreme Court held that the federal tax lien may attach to the tenancy by the entirety when only one spouse had a federal tax liability.

As a general rule, the value of the taxpayer's interest in entireties property will be deemed to be one-half. Accord Popky v. United States, 419 F.3d 242, 245 (3d Cir. 2005); United States v. Barr, 617 F.3d 370, 373 (6th Cir. 2010), cert. denied, 131 S. Ct. 1678 (2011). But see Pletz v. United States, 221 F.3d 1114, 1117-18 (9th Cir. 2000) (using actuarial tables). Craft declined to address the valuation of each spouse’s individual interest in the property. 535 U.S. at 289.

Where there has been a sale or other transfer of entireties property subject to the federal tax lien that does not provide for the discharge of the lien, whether the transfer is to the non-liable spouse or a third party, the lien thereafter encumbers a one-half interest in the property held by the transferee.

However, knowing that the tax lien may attach to the taxpayer's interest in entireties (or JTROS) property does not address what happens to the tax lien on the death of the taxpayer -- and the automatic transfer of the property to the surviving spouse or surviving joint tenant.

===Death of Co-Tenant in JTROS===

In most states, if the individual, against whose property a federal tax lien attaches, dies before any of the other joint tenants, then the lien ceases to attach to the property. However, if the same individual is the last survivor of the joint tenants, the tax lien then attaches to the entire property. See Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39] and [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

In a few states, however, this is not the rule because of unique statutory or case law provisions that cause a lien against JTROS property to continue in the hands of the surviving spouse.

Wisconsin is an exception to the general rule: if the federal tax lien has attached to the interest of one joint tenant who then dies, the surviving joint tenant takes the property encumbered with the federal tax lien. United States v. Librizzi , 108 F.3d 136 (7th Cir. 1997). W.S.A. 700.24

Connecticut was also an exception to the general rule. Conn. Gen. Stat. 47-14f. however it appears that statute may have been repealed.

See also Paternoster v. United States, 640 F.Supp.2d 983 (S.D. Ohio 2009). R.C. § 5302.20

Accordingly, state law should always be consulted to determine whether there is an exception to the general rule

===Tenancy by Entireties===

As is the case with joint tenancy with the right of survivorship, if a taxpayer’s interest in entireties property is extinguished by operation of law at the death of the taxpayer, then there is no longer an interest of the taxpayer to which the federal tax lien attaches. When a taxpayer dies, the surviving non-liable spouse takes the property unencumbered by the federal tax lien.

When a non-liable spouse predeceases the taxpayer, the property ceases to be held in a tenancy by the entirety, the taxpayer takes the entire property in fee simple, and the federal tax lien attaches to the entire property.

The rule that the federal tax lien does not survive the death of the taxpayer does not apply if the entireties estate previously has been terminated. For example, if the property has been conveyed to a third party, the federal tax lien will be deemed to encumber a one-half interest in the hands of the transferee and will not be affected by the subsequent death of either spouse.

See Q4, Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39]

Presumably, the same analysis as was applied to JTROS property should be made as to any state law exceptions to the continuation of the lien, and, of course, confirming the recognition of Tenancy by Entireties in the state.

===Community Property===

The general rule is that in community property states, a federal tax lien will always attach to all of the liable spouse's separate property. Also, the tax lien will always attach to at least the liable spouse's half interest in community property.

This becomes an issue when the non-liable spouse has titled property as sole and separate property. The [https://www.irs.gov/irm/part25/irm_25-018-001 Internal Revenue Manual Part 25] outlines principals of community property law and includes a state by state table of their interpretations of key community property issues. Question 10 of Exhibit 25.18.1-1 sets forth the IRS conclusions to this question for various community property states.

===Other Terminable Interests===

Terminable interests are interests a taxpayer may have that, by definition, terminate upon the death of the party holding the interest, such as a life estate in property, or a contract right that will terminate at some time, e.g., an option.

The federal tax lien may attach to such an interest before it terminates. However, once the interest terminates, the federal tax lien on that interest also terminates. United States v. Swan, 467 F.3d 655 (7th Cir. 2006); Rev. Rul. 54-154, 1954-1 C.B. 277.

Example: Assume taxpayer has an option to purchase Whiteacre. The federal tax lien attaches to that option. If the taxpayer, however, never exercises the option, the option will lapse. After the lapse, the federal tax lien no longer attaches to the option.

Similarly, in the case of a life estate, the federal tax lien clearly attaches to the life tenant’s interest and may be enforced against that interest so long as the life tenant lives. However, upon the death of the life tenant, the lien ceases to attach to the property since the Government’s tax lien rights do not exceed the taxpayer’s right to the property. [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

==Tax Liens and Single Member LLCs==

A single member LLC is treated as a disregarded entity for federal and state tax purposes, which raises the question of whether a tax lien against the single member attaches to the assets of the LLC. The answer turns on whether state law treats the LLC as a separate legal entity, distinct from its member. That is the treatment in most states we have examined.

The IRS has issued [https://www.irs.gov/pub/irs-wd/1116019.pdf this informal guidance] in the past confirming the non-attachment.

The caution here is that the membership interest is owned by the member who is subject to the lien, so the lien attaches to the membership interest and to any distributions from the LLC. The extent to which the IRS can “execute” on the membership interest is also a question of state law. Some states limit the remedy to a charging lien, so that there is nothing to grab unless and until a distribution is declared.

==Foreclosure of Federal Tax Liens==

Sam Shellhaas 5-15-2025

Was it a Distraint Sale or a judicial foreclosure in Federal District Court?

===IRS Judicial Foreclosure===
If it’s a judicial, it’s just like any other judicial foreclosure: name all parties with an interest in the real estate as defendants, serve them according to the Federal Civil Rules, etc. The Service does a really good job on judicial foreclosures of FTLs.

If it’s a Distraint Sale, I’d tell the agent that it’s probably not worth looking at. I’ve probably looked at 20-30 of them and I’ve seen one that could be insured. It’s a shame as the IRS has an excellent manual for their agents who are conducting distraint sales, but they just don’t follow it.

They’ll need to obtain the record of the sale from the IRS. (Record 21 in IRS speak.) The IRS will complain about it, but their regulations say they have to make the full record available to the purchaser and/or a title insurer. Here’s the guidelines for a distraint sale from a CLE I did in Ohio 15 plus years ago, but nothing has changed:

===IRS Distraint Sales===

====Background:====
The Internal Revenue has two ways to sell real estate in order to satisfy the tax obligations owed by the real estate’s owner. The IRS may foreclose a Federal Tax Lien by filing a foreclosure suit in Federal District Court or may sell the property subject to a Federal Tax Lien in a non-judicial procedure known as a distraint sale.

====Risk:====
Distraint Sales are authorized by 26 USC 6331; however, such a sale sells only the taxpayer’s interest in the real estate. A buyer at a distraint sale takes title subject to liens perfected prior to the Federal Tax Lien (Senior liens), dower claims of the taxpayer’s spouse, if any, the interests of co-owners, real estate taxes, restrictions, easements and in many cases, liens which attached subsequent to the Federal Tax Lien (Junior liens).

====Standard:====
As a general rule, the IRS rarely follows its own manual detailing the procedures for conducting a distraint sale and the examination required to underwrite such a sale is rarely worth the time and expense since most distraint sales cannot be insured.

The key to insuring a distraint sale is ensuring that there are no senior liens, no outstanding dower issues, no co-owners and identifying junior lienholders. After this determination, you must make an examination of the IRS’ records of the distraint sale. This record is known as the “Record of Seizure and Sale of Real Estate”, but is commonly called the Record 21.

The Record 21 consists of two part. Part One is for the use of the IRS and Part Two is for the use of the public. However, IRS Regulations state that the full Record 21 will be made available to the purchaser or a title insurer. A full copy of the Record 21 must be obtained for your file.

To insure title to real estate that was sold at a distraint sale, you must ask the following:

1. Was a Notice of Federal Tax Lien filed against the taxpayer whose real estate was sold by the IRS? No Federal Tax Lien, no distraint sale.

2. Did the IRS give the affected taxpayer a notice and demand for payment of the delinquent tax? If so, did the IRS levy (sell) on the real estate within 10 days after this notice? Prior to proceeding to a distraint sale, the IRS must give the affected taxpayer a notice and demand for payment. The IRS cannot sell the property within 10 days of this notice unless the IRS made a finding that collection of the tax was in jeopardy and the notice and demand was for immediate payment of the tax. See [https://www.law.cornell.edu/uscode/text/26/6331 26 USC 6331](a).

3. Did the IRS give the taxpayer/owner a notice of “seizure”, in writing, specifying the amount due and demanded as well as a description of the real estate seized? If so, was the “seizure” conducted within 6 months of the date of assessment of the tax?

The seizure notice must be either personally delivered to the taxpayer/owner or left at their usual place of abode or business provided it is located within the IRS District where the seizure was made. When the residence/business is located outside the IRS District, the IRS may send the seizure notice to the last known address by regular and certified mail. No seizure notice, no sale. Remember that the seizure date must be within 6 months of the date of assessment. (See Column d on the Notice of Federal Tax Lien for the assessment date) See [https://www.law.cornell.edu/uscode/text/26/6502 26 USC 6502].

4. Did the IRS give the taxpayer/owner notice of the sale including the time, place, manner and conditions of the sale? If the taxpayer/owner resides or has their business in the same IRS District where the seizure was made, IRS regulations (Internal Revenue Manual 5.10.4.11(1)) requires personal delivery of the Notice of Sale. If the taxpayer/owner cannot be readily located or does not reside or have a place of business in the IRS District where the seizure was made, the notice of sale will be sent via certified and regular mail.

However, if the address is known, can be located and is within the IRS District were the property was served, the Internal Revenue Manual requires that personal contact with the taxpayer must be attempted, and that the notice be left on the door of the residence/business (“door knob” service) when personal delivery cannot be made. Service via certified/regular mail may be attempted in this situation, but are insufficient without “door knob” service. See Internal Revenue Manual 5.10.4.11(2).

5. Did the IRS publish the notice of sale in a newspaper published or generally circulated within the county where the real property was made? If no such newspaper exists, was the notice of sale posted at the nearest post office and two other public places located within that county? The property to be sold is not considered a public place, but a public library or courthouse is. If not, no sale.

6. Did the IRS notify other lienholders and persons with an interest in the real estate of the notice of sale? Even though the distraint sale does not sell the property free and clear of senior liens, dower, and co-owners, the IRS is required to give notice of the sale via regular mail to all parties with a record interest in the real estate: joint-owners, senior lienholders, junior lienholders, transferees, nominees and judgment creditors regardless of whether they have perfected a lien. See Internal Revenue Manual 5.17.3.6.1.2(3) and 5.10.4.11(5).

In practice, the IRS rarely gives constitutionally adequate notice to junior lienholders! Why? Under 26 USC 6339(c), the issuance of a deed to the purchaser of a distraint sale discharges liens that are junior to the Federal Tax Lien. As a consequence, the IRS often takes the position that the publication/posting of the sale notice is sufficient to notify junior lienholders and eliminate their interests.

However, see [https://supreme.justia.com/cases/federal/us/462/791/ Mennonite Board of Missions v. Adams, 462 US 103 (1983)]. The US Supreme Court held that notice by publication of a tax foreclosure as to a mortgage holder failed to meet the requirements of due process guaranteed by the 5th Amendment to the US Constitution when the address of the mortgagee could be ascertained by “reasonably diligent efforts”.

Finally, the Sixth Circuit Court of Appeals has held that publication/posting of the notice of sale is constitutionally inadequate to protect the interests of junior lien holders in a distraint sale. See Verba vs. Ohio Casualty Insurance Co., 851 F.2d 811 (1988). Also, see Internal Revenue Manual 5.17.3.6.1.2(3). This portion of the Internal Revenue Manual requires the notice of sale to be served on all parties with an interest in the real estate via regular mail and provides IRS personnel with a citation to Verba vs. Ohio Casualty.

The Record 21 will contain a section specifying who was given notice of the sale and how notice was provided. If it does not, then further inquiry is necessary. Often, the IRS will attach a Form 2434B to the Record 21 listing the encumbrances against the property. The Form 2434B should not be relied upon and an examination of the public records should be made in order to ensure that all parties with an interest in the land were given notice.

An exception(s) should be taken for lienholders and others who were not given proper notice of the sale. Also, remember that since this is an administrative proceeding, lis pendens does not apply.

7. When was the sale? The actual sale must take place not less than 10 days and no more than 40 days from the time of giving public notice of the sale (publication/posting). The sale must take place in the county where the property is located unless the IRS specifically ordered otherwise prior to the sale.

8. What was the sales price? The actual sales price must meet or exceed the minimum bid determined by the IRS prior to the sale. This information will be found on the Record 21.

9. How was the sale conducted? The sale must be conducted either by public auction or by public sale under sealed bids.

10. Did the taxpayer redeem? The taxpayer has 180 days to redeem the property. If less than 180 days have passed since the sale, an exception must be made for this right of redemption.

11. What’s in the deed from the IRS? The deed from the IRS is supposed to be issued after the expiration of the redemption period. It must specify a description of the property, the name of the taxpayer whose real estate was sold, the name of the purchaser and the price paid.

Where’s the taxpayer now? The taxpayer must not occupy the property or exercise dominion and control over the property after the IRS issues the deed. If the taxpayer continues to occupy the property or the buyer at the distraint sale is a relative or someone who is “just trying to help” the taxpayer out, there are significant creditor’s rights issues which may affect the property. These include, but are not limited to the reattachment of all liens against the property.

The Internal Revenue Manual is available online at [https://www.irs.gov/irm www.irs.gov/irm]

Federal Tax Liens

2025-05-15T16:01:47Z

Alanfields: /* Foreclosure of Federal Tax Liens */

== When does a federal tax lien arise? ==

When the assessment is made that taxes are due and not paid without any notice to the delinquent taxpayer or anyone else. It is a secret lien until a notice of the lien is recorded in the land records. The lien attaches to all property of the taxpayer at the time of the assessment and any property acquired by the taxpayer subsequently.([http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleF-chap64-subchapC-partII-sec6321.pdf 26 U.S.C. §6321])

== Does the address on the Notice mean that the lien only affects that property? ==

No. The lien attaches to all property of the taxpayer and only property of the taxpayer. The address on the lien is the taxpayer’s residence address according to the records of the IRS. If the taxpayer’s residence is a month to month rental, then the lien would not affect the address described in the lien except to the extent of the taxpayer’s tenancy.

== What about parties dealing with the property of the taxpayer before a notice is filed? ==

The Internal Revenue Code provides that the lien is not valid as against purchasers, secured lenders, mechanics lien creditors and judgment lien creditors without actual knowledge of the lien who record their interest before the notice of tax lien is filed.(

== What is the duration of the lien? ==

The lien, as opposed to the notice of the lien, continues so long as any portion of the liability remains outstanding. However, the Notice of lien has is only is only effective for a period of ten years and 30 days after the assessment unless extended by refilling. The last date for refilling is shown on the face of the notice of lien and there is language on the notice that failure to refile by the last refilling date operates as a release.

== How else can a notice of tax lien be released? ==

Upon payment of all obligations secured by the lien, the IRS will discharge the lien by a written, recordable discharge. However, do not rely on the Unpaid Balance of Assessment shown on the lien itself because there may be significant penalties and interest that have accrued. The IRS must be consulted to determine the amount of the payoff.

There are also procedures covering for partial releases of specific property or abandonment of the lien as worthless. Again the IRS must be consulted.
There is also a procedure where there could be confusion as to the identity of the taxpayer for the IRS to provide a certificate of non-attachment.
All of these procedures take time and are completely discretionary with the IRS.

==Purchase Money Mortgage and Federal Tax Liens==

A Purchase Money Mortgage or security interest, '''valid under local law''' is protected, even though it may
arise after a notice of Federal tax lien has been filed against the purchaser. Revenue Ruling 68-57; [https://www.irs.gov/pub/irs-pdf/p785.pdf IRS Publication 785] [https://casetext.com/case/united-states-v-heptner U.S. v. Heptner], (MD FL 2016)

However, a FTL against the seller has already attached and will be superior to the new mortgage.

you do not need a certificate of subordination from the Internal Revenue Service for a PMM,
and a certificate will not be provided if applied for

== Can a Tax Lien be Foreclosed Out? What rights of Redemption? ==

While it is impossible in an article of this type to cover the foreclosure processes of 50 states, there are two common elements regarding tax liens that may affect title.

First, notice must be given to the U.S. Government. In a judicial foreclosure that is accomplished by serving the U.S. Attorney for the district with copies by Registered or Certified mail to the Attorney General in Washington. [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](b). In a non-judicial foreclosure, even in states where local practices may not require notice to subordinate lienholders, a notice of sale must be given, in writing, by registered or certified mail or by personal service, not less than 25 days prior to the sale, to the Advisory group manager, in the Field Collection Area where the sale is to be held. [http://uww.wfgnationaltitle.com/images/1/14/Internal_Revenue_Manual_5.12.pdf Internal Revenue Manual, § 5.12].4.4 (06-11-2010) [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](c)(1)). A foreclosure sale made without proper notice may still be subject to the tax lien.

Second, when an IRS lien is eliminated in foreclosure, the IRS has not less than 120 days from the date of sale within which to redeem. Judicial [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](c), Non-judicial [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](d)(1).

Steve Winkler 11-12-14

===Correcting a Failure to Give Notice of a Non-Judicial Foreclosure===

The tax law requires notice to the IRS of a non-judicial foreclosure at least 25 days prior to the sale. [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425(c)(1)]

In [https://uww.wfgnationaltitle.com/images/1/1b/US_v_Nipper.pdf ''US v. Nipper''], 889 F.Supp.2d 1260 (D.NM, 2012) the court held a timely notice that actually went to the U.S. Attorney General, the U.S. Attorney for the District of New Mexico, and the Secretary of the Treasury, was not sufficient notice -- because those are not the parties/places designated in the IRS regs. And a notice after the sale to the right persons and places in IRS regs also wasn’t sufficient to divest the tax lien. So the next owner took subject to the FTL.

===Strict Foreclosure===

There is no “sale” in a strict foreclosure, just notice of a date by which s junior lienholder must redeem.
The question has been raised whether it is sufficient to give a notice to the IRS under [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425] and IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] and that will eliminate the lien, or whether after the strict foreclosure the owner must still seek a Certificate of Release, a Certificate of Discharge of the Property, or a Certificate of Nonattachment from the IRS.

subsection (4) of the IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] provides for confirmation of the adequacy of the notice, not just its receipt.

“(4) Disclosure of adequacy of notice. The IRS is authorized to disclose, to any person who has a proper interest,
whether an adequate notice of sale was given under paragraph (d)(1) of this section. Any person desiring this information
should submit to the IRS a written request that clearly describes the property sold or to be sold, identifies the applicable
notice of lien, gives the reasons for requesting the information, and states the name and address of the person making
the request. The request should be submitted to the IRS official, office and address specified in IRS Publication 4235,
“Technical Services (Advisory) Group Addresses,” or any successor publication. The relevant IRS publications
may be downloaded from the IRS Internet site at http://www.irs.gov.”

==Effect of Tenancy By Entireties and Joint Tenancy==

For many years there was uncertainty as to whether a federal tax lien could attach to the interest of only one tenant. (If both spouses were liable, the general rule was that a federal tax lien could attach to the tenancy by the entirety.) In United States v. Craft, 535 U.S. 274 (2002), the Supreme Court held that the federal tax lien may attach to the tenancy by the entirety when only one spouse had a federal tax liability.

As a general rule, the value of the taxpayer's interest in entireties property will be deemed to be one-half. Accord Popky v. United States, 419 F.3d 242, 245 (3d Cir. 2005); United States v. Barr, 617 F.3d 370, 373 (6th Cir. 2010), cert. denied, 131 S. Ct. 1678 (2011). But see Pletz v. United States, 221 F.3d 1114, 1117-18 (9th Cir. 2000) (using actuarial tables). Craft declined to address the valuation of each spouse’s individual interest in the property. 535 U.S. at 289.

Where there has been a sale or other transfer of entireties property subject to the federal tax lien that does not provide for the discharge of the lien, whether the transfer is to the non-liable spouse or a third party, the lien thereafter encumbers a one-half interest in the property held by the transferee.

However, knowing that the tax lien may attach to the taxpayer's interest in entireties (or JTROS) property does not address what happens to the tax lien on the death of the taxpayer -- and the automatic transfer of the property to the surviving spouse or surviving joint tenant.

===Death of Co-Tenant in JTROS===

In most states, if the individual, against whose property a federal tax lien attaches, dies before any of the other joint tenants, then the lien ceases to attach to the property. However, if the same individual is the last survivor of the joint tenants, the tax lien then attaches to the entire property. See Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39] and [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

In a few states, however, this is not the rule because of unique statutory or case law provisions that cause a lien against JTROS property to continue in the hands of the surviving spouse.

Wisconsin is an exception to the general rule: if the federal tax lien has attached to the interest of one joint tenant who then dies, the surviving joint tenant takes the property encumbered with the federal tax lien. United States v. Librizzi , 108 F.3d 136 (7th Cir. 1997). W.S.A. 700.24

Connecticut was also an exception to the general rule. Conn. Gen. Stat. 47-14f. however it appears that statute may have been repealed.

See also Paternoster v. United States, 640 F.Supp.2d 983 (S.D. Ohio 2009). R.C. § 5302.20

Accordingly, state law should always be consulted to determine whether there is an exception to the general rule

===Tenancy by Entireties===

As is the case with joint tenancy with the right of survivorship, if a taxpayer’s interest in entireties property is extinguished by operation of law at the death of the taxpayer, then there is no longer an interest of the taxpayer to which the federal tax lien attaches. When a taxpayer dies, the surviving non-liable spouse takes the property unencumbered by the federal tax lien.

When a non-liable spouse predeceases the taxpayer, the property ceases to be held in a tenancy by the entirety, the taxpayer takes the entire property in fee simple, and the federal tax lien attaches to the entire property.

The rule that the federal tax lien does not survive the death of the taxpayer does not apply if the entireties estate previously has been terminated. For example, if the property has been conveyed to a third party, the federal tax lien will be deemed to encumber a one-half interest in the hands of the transferee and will not be affected by the subsequent death of either spouse.

See Q4, Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39]

Presumably, the same analysis as was applied to JTROS property should be made as to any state law exceptions to the continuation of the lien, and, of course, confirming the recognition of Tenancy by Entireties in the state.

===Community Property===

The general rule is that in community property states, a federal tax lien will always attach to all of the liable spouse's separate property. Also, the tax lien will always attach to at least the liable spouse's half interest in community property.

This becomes an issue when the non-liable spouse has titled property as sole and separate property. The [https://www.irs.gov/irm/part25/irm_25-018-001 Internal Revenue Manual Part 25] outlines principals of community property law and includes a state by state table of their interpretations of key community property issues. Question 10 of Exhibit 25.18.1-1 sets forth the IRS conclusions to this question for various community property states.

===Other Terminable Interests===

Terminable interests are interests a taxpayer may have that, by definition, terminate upon the death of the party holding the interest, such as a life estate in property, or a contract right that will terminate at some time, e.g., an option.

The federal tax lien may attach to such an interest before it terminates. However, once the interest terminates, the federal tax lien on that interest also terminates. United States v. Swan, 467 F.3d 655 (7th Cir. 2006); Rev. Rul. 54-154, 1954-1 C.B. 277.

Example: Assume taxpayer has an option to purchase Whiteacre. The federal tax lien attaches to that option. If the taxpayer, however, never exercises the option, the option will lapse. After the lapse, the federal tax lien no longer attaches to the option.

Similarly, in the case of a life estate, the federal tax lien clearly attaches to the life tenant’s interest and may be enforced against that interest so long as the life tenant lives. However, upon the death of the life tenant, the lien ceases to attach to the property since the Government’s tax lien rights do not exceed the taxpayer’s right to the property. [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

==Tax Liens and Single Member LLCs==

A single member LLC is treated as a disregarded entity for federal and state tax purposes, which raises the question of whether a tax lien against the single member attaches to the assets of the LLC. The answer turns on whether state law treats the LLC as a separate legal entity, distinct from its member. That is the treatment in most states we have examined.

The IRS has issued [https://www.irs.gov/pub/irs-wd/1116019.pdf this informal guidance] in the past confirming the non-attachment.

The caution here is that the membership interest is owned by the member who is subject to the lien, so the lien attaches to the membership interest and to any distributions from the LLC. The extent to which the IRS can “execute” on the membership interest is also a question of state law. Some states limit the remedy to a charging lien, so that there is nothing to grab unless and until a distribution is declared.

==Foreclosure of Federal Tax Liens==

Sam Shellhaas 5-15-2025

Was it a Distraint Sale or a judicial foreclosure in Federal District Court?

===IRS Judicial Foreclosure===
If it’s a judicial, it’s just like any other judicial foreclosure: name all parties with an interest in the real estate as defendants, serve them according to the Federal Civil Rules, etc. The Service does a really good job on judicial foreclosures of FTLs.

If it’s a Distraint Sale, I’d tell the agent that it’s probably not worth looking at. I’ve probably looked at 20-30 of them and I’ve seen one that could be insured. It’s a shame as the IRS has an excellent manual for their agents who are conducting distraint sales, but they just don’t follow it.

They’ll need to obtain the record of the sale from the IRS. (Record 21 in IRS speak.) The IRS will complain about it, but their regulations say they have to make the full record available to the purchaser and/or a title insurer. Here’s the guidelines for a distraint sale from a CLE I did in Ohio 15 plus years ago, but nothing has changed:

===I. IRS Distraint Sales===

====Background:====
The Internal Revenue has two ways to sell real estate in order to satisfy the tax obligations owed by the real estate’s owner. The IRS may foreclose a Federal Tax Lien by filing a foreclosure suit in Federal District Court or may sell the property subject to a Federal Tax Lien in a non-judicial procedure known as a distraint sale.

====Risk:====
Distraint Sales are authorized by 26 USC 6331; however, such a sale sells only the taxpayer’s interest in the real estate. A buyer at a distraint sale takes title subject to liens perfected prior to the Federal Tax Lien (Senior liens), dower claims of the taxpayer’s spouse, if any, the interests of co-owners, real estate taxes, restrictions, easements and in many cases, liens which attached subsequent to the Federal Tax Lien (Junior liens).

====Standard:====
As a general rule, the IRS rarely follows its own manual detailing the procedures for conducting a distraint sale and the examination required to underwrite such a sale is rarely worth the time and expense since most distraint sales cannot be insured.

The key to insuring a distraint sale is ensuring that there are no senior liens, no outstanding dower issues, no co-owners and identifying junior lienholders. After this determination, you must make an examination of the IRS’ records of the distraint sale. This record is known as the “Record of Seizure and Sale of Real Estate”, but is commonly called the Record 21.

The Record 21 consists of two part. Part One is for the use of the IRS and Part Two is for the use of the public. However, IRS Regulations state that the full Record 21 will be made available to the purchaser or a title insurer. A full copy of the Record 21 must be obtained for your file.

To insure title to real estate that was sold at a distraint sale, you must ask the following:

1. Was a Notice of Federal Tax Lien filed against the taxpayer whose real estate was sold by the IRS? No Federal Tax Lien, no distraint sale.

2. Did the IRS give the affected taxpayer a notice and demand for payment of the delinquent tax? If so, did the IRS levy (sell) on the real estate within 10 days after this notice? Prior to proceeding to a distraint sale, the IRS must give the affected taxpayer a notice and demand for payment. The IRS cannot sell the property within 10 days of this notice unless the IRS made a finding that collection of the tax was in jeopardy and the notice and demand was for immediate payment of the tax. See [https://www.law.cornell.edu/uscode/text/26/6331 26 USC 6331](a).

3. Did the IRS give the taxpayer/owner a notice of “seizure”, in writing, specifying the amount due and demanded as well as a description of the real estate seized? If so, was the “seizure” conducted within 6 months of the date of assessment of the tax?

The seizure notice must be either personally delivered to the taxpayer/owner or left at their usual place of abode or business provided it is located within the IRS District where the seizure was made. When the residence/business is located outside the IRS District, the IRS may send the seizure notice to the last known address by regular and certified mail. No seizure notice, no sale. Remember that the seizure date must be within 6 months of the date of assessment. (See Column d on the Notice of Federal Tax Lien for the assessment date) See [https://www.law.cornell.edu/uscode/text/26/6502 26 USC 6502].

4. Did the IRS give the taxpayer/owner notice of the sale including the time, place, manner and conditions of the sale? If the taxpayer/owner resides or has their business in the same IRS District where the seizure was made, IRS regulations (Internal Revenue Manual 5.10.4.11(1)) requires personal delivery of the Notice of Sale. If the taxpayer/owner cannot be readily located or does not reside or have a place of business in the IRS District where the seizure was made, the notice of sale will be sent via certified and regular mail.

However, if the address is known, can be located and is within the IRS District were the property was served, the Internal Revenue Manual requires that personal contact with the taxpayer must be attempted, and that the notice be left on the door of the residence/business (“door knob” service) when personal delivery cannot be made. Service via certified/regular mail may be attempted in this situation, but are insufficient without “door knob” service. See Internal Revenue Manual 5.10.4.11(2).

5. Did the IRS publish the notice of sale in a newspaper published or generally circulated within the county where the real property was made? If no such newspaper exists, was the notice of sale posted at the nearest post office and two other public places located within that county? The property to be sold is not considered a public place, but a public library or courthouse is. If not, no sale.

6. Did the IRS notify other lienholders and persons with an interest in the real estate of the notice of sale? Even though the distraint sale does not sell the property free and clear of senior liens, dower, and co-owners, the IRS is required to give notice of the sale via regular mail to all parties with a record interest in the real estate: joint-owners, senior lienholders, junior lienholders, transferees, nominees and judgment creditors regardless of whether they have perfected a lien. See Internal Revenue Manual 5.17.3.6.1.2(3) and 5.10.4.11(5).

In practice, the IRS rarely gives constitutionally adequate notice to junior lienholders! Why? Under 26 USC 6339(c), the issuance of a deed to the purchaser of a distraint sale discharges liens that are junior to the Federal Tax Lien. As a consequence, the IRS often takes the position that the publication/posting of the sale notice is sufficient to notify junior lienholders and eliminate their interests.

However, see [https://supreme.justia.com/cases/federal/us/462/791/ Mennonite Board of Missions v. Adams, 462 US 103 (1983)]. The US Supreme Court held that notice by publication of a tax foreclosure as to a mortgage holder failed to meet the requirements of due process guaranteed by the 5th Amendment to the US Constitution when the address of the mortgagee could be ascertained by “reasonably diligent efforts”.

Finally, the Sixth Circuit Court of Appeals has held that publication/posting of the notice of sale is constitutionally inadequate to protect the interests of junior lien holders in a distraint sale. See Verba vs. Ohio Casualty Insurance Co., 851 F.2d 811 (1988). Also, see Internal Revenue Manual 5.17.3.6.1.2(3). This portion of the Internal Revenue Manual requires the notice of sale to be served on all parties with an interest in the real estate via regular mail and provides IRS personnel with a citation to Verba vs. Ohio Casualty.

The Record 21 will contain a section specifying who was given notice of the sale and how notice was provided. If it does not, then further inquiry is necessary. Often, the IRS will attach a Form 2434B to the Record 21 listing the encumbrances against the property. The Form 2434B should not be relied upon and an examination of the public records should be made in order to ensure that all parties with an interest in the land were given notice.

An exception(s) should be taken for lienholders and others who were not given proper notice of the sale. Also, remember that since this is an administrative proceeding, lis pendens does not apply.

7. When was the sale? The actual sale must take place not less than 10 days and no more than 40 days from the time of giving public notice of the sale (publication/posting). The sale must take place in the county where the property is located unless the IRS specifically ordered otherwise prior to the sale.

8. What was the sales price? The actual sales price must meet or exceed the minimum bid determined by the IRS prior to the sale. This information will be found on the Record 21.

9. How was the sale conducted? The sale must be conducted either by public auction or by public sale under sealed bids.

10. Did the taxpayer redeem? The taxpayer has 180 days to redeem the property. If less than 180 days have passed since the sale, an exception must be made for this right of redemption.

11. What’s in the deed from the IRS? The deed from the IRS is supposed to be issued after the expiration of the redemption period. It must specify a description of the property, the name of the taxpayer whose real estate was sold, the name of the purchaser and the price paid.

Where’s the taxpayer now? The taxpayer must not occupy the property or exercise dominion and control over the property after the IRS issues the deed. If the taxpayer continues to occupy the property or the buyer at the distraint sale is a relative or someone who is “just trying to help” the taxpayer out, there are significant creditor’s rights issues which may affect the property. These include, but are not limited to the reattachment of all liens against the property.

The Internal Revenue Manual is available online at [https://www.irs.gov/irm www.irs.gov/irm]

Federal Tax Liens

2025-05-15T15:57:21Z

Alanfields: /* Foreclosure of Federal Tax Liens */

== When does a federal tax lien arise? ==

When the assessment is made that taxes are due and not paid without any notice to the delinquent taxpayer or anyone else. It is a secret lien until a notice of the lien is recorded in the land records. The lien attaches to all property of the taxpayer at the time of the assessment and any property acquired by the taxpayer subsequently.([http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleF-chap64-subchapC-partII-sec6321.pdf 26 U.S.C. §6321])

== Does the address on the Notice mean that the lien only affects that property? ==

No. The lien attaches to all property of the taxpayer and only property of the taxpayer. The address on the lien is the taxpayer’s residence address according to the records of the IRS. If the taxpayer’s residence is a month to month rental, then the lien would not affect the address described in the lien except to the extent of the taxpayer’s tenancy.

== What about parties dealing with the property of the taxpayer before a notice is filed? ==

The Internal Revenue Code provides that the lien is not valid as against purchasers, secured lenders, mechanics lien creditors and judgment lien creditors without actual knowledge of the lien who record their interest before the notice of tax lien is filed.(

== What is the duration of the lien? ==

The lien, as opposed to the notice of the lien, continues so long as any portion of the liability remains outstanding. However, the Notice of lien has is only is only effective for a period of ten years and 30 days after the assessment unless extended by refilling. The last date for refilling is shown on the face of the notice of lien and there is language on the notice that failure to refile by the last refilling date operates as a release.

== How else can a notice of tax lien be released? ==

Upon payment of all obligations secured by the lien, the IRS will discharge the lien by a written, recordable discharge. However, do not rely on the Unpaid Balance of Assessment shown on the lien itself because there may be significant penalties and interest that have accrued. The IRS must be consulted to determine the amount of the payoff.

There are also procedures covering for partial releases of specific property or abandonment of the lien as worthless. Again the IRS must be consulted.
There is also a procedure where there could be confusion as to the identity of the taxpayer for the IRS to provide a certificate of non-attachment.
All of these procedures take time and are completely discretionary with the IRS.

==Purchase Money Mortgage and Federal Tax Liens==

A Purchase Money Mortgage or security interest, '''valid under local law''' is protected, even though it may
arise after a notice of Federal tax lien has been filed against the purchaser. Revenue Ruling 68-57; [https://www.irs.gov/pub/irs-pdf/p785.pdf IRS Publication 785] [https://casetext.com/case/united-states-v-heptner U.S. v. Heptner], (MD FL 2016)

However, a FTL against the seller has already attached and will be superior to the new mortgage.

you do not need a certificate of subordination from the Internal Revenue Service for a PMM,
and a certificate will not be provided if applied for

== Can a Tax Lien be Foreclosed Out? What rights of Redemption? ==

While it is impossible in an article of this type to cover the foreclosure processes of 50 states, there are two common elements regarding tax liens that may affect title.

First, notice must be given to the U.S. Government. In a judicial foreclosure that is accomplished by serving the U.S. Attorney for the district with copies by Registered or Certified mail to the Attorney General in Washington. [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](b). In a non-judicial foreclosure, even in states where local practices may not require notice to subordinate lienholders, a notice of sale must be given, in writing, by registered or certified mail or by personal service, not less than 25 days prior to the sale, to the Advisory group manager, in the Field Collection Area where the sale is to be held. [http://uww.wfgnationaltitle.com/images/1/14/Internal_Revenue_Manual_5.12.pdf Internal Revenue Manual, § 5.12].4.4 (06-11-2010) [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](c)(1)). A foreclosure sale made without proper notice may still be subject to the tax lien.

Second, when an IRS lien is eliminated in foreclosure, the IRS has not less than 120 days from the date of sale within which to redeem. Judicial [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](c), Non-judicial [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](d)(1).

Steve Winkler 11-12-14

===Correcting a Failure to Give Notice of a Non-Judicial Foreclosure===

The tax law requires notice to the IRS of a non-judicial foreclosure at least 25 days prior to the sale. [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425(c)(1)]

In [https://uww.wfgnationaltitle.com/images/1/1b/US_v_Nipper.pdf ''US v. Nipper''], 889 F.Supp.2d 1260 (D.NM, 2012) the court held a timely notice that actually went to the U.S. Attorney General, the U.S. Attorney for the District of New Mexico, and the Secretary of the Treasury, was not sufficient notice -- because those are not the parties/places designated in the IRS regs. And a notice after the sale to the right persons and places in IRS regs also wasn’t sufficient to divest the tax lien. So the next owner took subject to the FTL.

===Strict Foreclosure===

There is no “sale” in a strict foreclosure, just notice of a date by which s junior lienholder must redeem.
The question has been raised whether it is sufficient to give a notice to the IRS under [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425] and IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] and that will eliminate the lien, or whether after the strict foreclosure the owner must still seek a Certificate of Release, a Certificate of Discharge of the Property, or a Certificate of Nonattachment from the IRS.

subsection (4) of the IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] provides for confirmation of the adequacy of the notice, not just its receipt.

“(4) Disclosure of adequacy of notice. The IRS is authorized to disclose, to any person who has a proper interest,
whether an adequate notice of sale was given under paragraph (d)(1) of this section. Any person desiring this information
should submit to the IRS a written request that clearly describes the property sold or to be sold, identifies the applicable
notice of lien, gives the reasons for requesting the information, and states the name and address of the person making
the request. The request should be submitted to the IRS official, office and address specified in IRS Publication 4235,
“Technical Services (Advisory) Group Addresses,” or any successor publication. The relevant IRS publications
may be downloaded from the IRS Internet site at http://www.irs.gov.”

==Effect of Tenancy By Entireties and Joint Tenancy==

For many years there was uncertainty as to whether a federal tax lien could attach to the interest of only one tenant. (If both spouses were liable, the general rule was that a federal tax lien could attach to the tenancy by the entirety.) In United States v. Craft, 535 U.S. 274 (2002), the Supreme Court held that the federal tax lien may attach to the tenancy by the entirety when only one spouse had a federal tax liability.

As a general rule, the value of the taxpayer's interest in entireties property will be deemed to be one-half. Accord Popky v. United States, 419 F.3d 242, 245 (3d Cir. 2005); United States v. Barr, 617 F.3d 370, 373 (6th Cir. 2010), cert. denied, 131 S. Ct. 1678 (2011). But see Pletz v. United States, 221 F.3d 1114, 1117-18 (9th Cir. 2000) (using actuarial tables). Craft declined to address the valuation of each spouse’s individual interest in the property. 535 U.S. at 289.

Where there has been a sale or other transfer of entireties property subject to the federal tax lien that does not provide for the discharge of the lien, whether the transfer is to the non-liable spouse or a third party, the lien thereafter encumbers a one-half interest in the property held by the transferee.

However, knowing that the tax lien may attach to the taxpayer's interest in entireties (or JTROS) property does not address what happens to the tax lien on the death of the taxpayer -- and the automatic transfer of the property to the surviving spouse or surviving joint tenant.

===Death of Co-Tenant in JTROS===

In most states, if the individual, against whose property a federal tax lien attaches, dies before any of the other joint tenants, then the lien ceases to attach to the property. However, if the same individual is the last survivor of the joint tenants, the tax lien then attaches to the entire property. See Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39] and [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

In a few states, however, this is not the rule because of unique statutory or case law provisions that cause a lien against JTROS property to continue in the hands of the surviving spouse.

Wisconsin is an exception to the general rule: if the federal tax lien has attached to the interest of one joint tenant who then dies, the surviving joint tenant takes the property encumbered with the federal tax lien. United States v. Librizzi , 108 F.3d 136 (7th Cir. 1997). W.S.A. 700.24

Connecticut was also an exception to the general rule. Conn. Gen. Stat. 47-14f. however it appears that statute may have been repealed.

See also Paternoster v. United States, 640 F.Supp.2d 983 (S.D. Ohio 2009). R.C. § 5302.20

Accordingly, state law should always be consulted to determine whether there is an exception to the general rule

===Tenancy by Entireties===

As is the case with joint tenancy with the right of survivorship, if a taxpayer’s interest in entireties property is extinguished by operation of law at the death of the taxpayer, then there is no longer an interest of the taxpayer to which the federal tax lien attaches. When a taxpayer dies, the surviving non-liable spouse takes the property unencumbered by the federal tax lien.

When a non-liable spouse predeceases the taxpayer, the property ceases to be held in a tenancy by the entirety, the taxpayer takes the entire property in fee simple, and the federal tax lien attaches to the entire property.

The rule that the federal tax lien does not survive the death of the taxpayer does not apply if the entireties estate previously has been terminated. For example, if the property has been conveyed to a third party, the federal tax lien will be deemed to encumber a one-half interest in the hands of the transferee and will not be affected by the subsequent death of either spouse.

See Q4, Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39]

Presumably, the same analysis as was applied to JTROS property should be made as to any state law exceptions to the continuation of the lien, and, of course, confirming the recognition of Tenancy by Entireties in the state.

===Community Property===

The general rule is that in community property states, a federal tax lien will always attach to all of the liable spouse's separate property. Also, the tax lien will always attach to at least the liable spouse's half interest in community property.

This becomes an issue when the non-liable spouse has titled property as sole and separate property. The [https://www.irs.gov/irm/part25/irm_25-018-001 Internal Revenue Manual Part 25] outlines principals of community property law and includes a state by state table of their interpretations of key community property issues. Question 10 of Exhibit 25.18.1-1 sets forth the IRS conclusions to this question for various community property states.

===Other Terminable Interests===

Terminable interests are interests a taxpayer may have that, by definition, terminate upon the death of the party holding the interest, such as a life estate in property, or a contract right that will terminate at some time, e.g., an option.

The federal tax lien may attach to such an interest before it terminates. However, once the interest terminates, the federal tax lien on that interest also terminates. United States v. Swan, 467 F.3d 655 (7th Cir. 2006); Rev. Rul. 54-154, 1954-1 C.B. 277.

Example: Assume taxpayer has an option to purchase Whiteacre. The federal tax lien attaches to that option. If the taxpayer, however, never exercises the option, the option will lapse. After the lapse, the federal tax lien no longer attaches to the option.

Similarly, in the case of a life estate, the federal tax lien clearly attaches to the life tenant’s interest and may be enforced against that interest so long as the life tenant lives. However, upon the death of the life tenant, the lien ceases to attach to the property since the Government’s tax lien rights do not exceed the taxpayer’s right to the property. [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

==Tax Liens and Single Member LLCs==

A single member LLC is treated as a disregarded entity for federal and state tax purposes, which raises the question of whether a tax lien against the single member attaches to the assets of the LLC. The answer turns on whether state law treats the LLC as a separate legal entity, distinct from its member. That is the treatment in most states we have examined.

The IRS has issued [https://www.irs.gov/pub/irs-wd/1116019.pdf this informal guidance] in the past confirming the non-attachment.

The caution here is that the membership interest is owned by the member who is subject to the lien, so the lien attaches to the membership interest and to any distributions from the LLC. The extent to which the IRS can “execute” on the membership interest is also a question of state law. Some states limit the remedy to a charging lien, so that there is nothing to grab unless and until a distribution is declared.

==Foreclosure of Federal Tax Liens==

Sam Shellhaas 5-15-2025

Was it a Distraint Sale or a judicial foreclosure in Federal District Court?

If it’s a judicial, it’s just like any other judicial foreclosure: name all parties with an interest in the real estate as defendants, serve them according to the Federal Civil Rules, etc. The Service does a really good job on judicial foreclosures of FTLs.

If it’s a Distraint Sale, I’d tell the agent that it’s probably not worth looking at. I’ve probably looked at 20-30 of them and I’ve seen one that could be insured. It’s a shame as the IRS has an excellent manual for their agents who are conducting distraint sales, but they just don’t follow it.

They’ll need to obtain the record of the sale from the IRS. (Record 21 in IRS speak.) The IRS will complain about it, but their regulations say they have to make the full record available to the purchaser and/or a title insurer. Here’s the guidelines for a distraint sale from a CLE I did in Ohio 15 plus years ago, but nothing has changed:

===I. IRS Distraint Sales===

====Background:====
The Internal Revenue has two ways to sell real estate in order to satisfy the tax obligations owed by the real estate’s owner. The IRS may foreclose a Federal Tax Lien by filing a foreclosure suit in Federal District Court or may sell the property subject to a Federal Tax Lien in a non-judicial procedure known as a distraint sale.

====Risk:====
Distraint Sales are authorized by 26 USC 6331; however, such a sale sells only the taxpayer’s interest in the real estate. A buyer at a distraint sale takes title subject to liens perfected prior to the Federal Tax Lien (Senior liens), dower claims of the taxpayer’s spouse, if any, the interests of co-owners, real estate taxes, restrictions, easements and in many cases, liens which attached subsequent to the Federal Tax Lien (Junior liens).

====Standard:====
As a general rule, the IRS rarely follows its own manual detailing the procedures for conducting a distraint sale and the examination required to underwrite such a sale is rarely worth the time and expense since most distraint sales cannot be insured.

The key to insuring a distraint sale is ensuring that there are no senior liens, no outstanding dower issues, no co-owners and identifying junior lienholders. After this determination, you must make an examination of the IRS’ records of the distraint sale. This record is known as the “Record of Seizure and Sale of Real Estate”, but is commonly called the Record 21.

The Record 21 consists of two part. Part One is for the use of the IRS and Part Two is for the use of the public. However, IRS Regulations state that the full Record 21 will be made available to the purchaser or a title insurer. A full copy of the Record 21 must be obtained for your file.

To insure title to real estate that was sold at a distraint sale, you must ask the following:

1. Was a Notice of Federal Tax Lien filed against the taxpayer whose real estate was sold by the IRS? No Federal Tax Lien, no distraint sale.

2. Did the IRS give the affected taxpayer a notice and demand for payment of the delinquent tax? If so, did the IRS levy (sell) on the real estate within 10 days after this notice? Prior to proceeding to a distraint sale, the IRS must give the affected taxpayer a notice and demand for payment. The IRS cannot sell the property within 10 days of this notice unless the IRS made a finding that collection of the tax was in jeopardy and the notice and demand was for immediate payment of the tax. See [https://www.law.cornell.edu/uscode/text/26/6331 26 USC 6331](a).

3. Did the IRS give the taxpayer/owner a notice of “seizure”, in writing, specifying the amount due and demanded as well as a description of the real estate seized? If so, was the “seizure” conducted within 6 months of the date of assessment of the tax?

The seizure notice must be either personally delivered to the taxpayer/owner or left at their usual place of abode or business provided it is located within the IRS District where the seizure was made. When the residence/business is located outside the IRS District, the IRS may send the seizure notice to the last known address by regular and certified mail. No seizure notice, no sale. Remember that the seizure date must be within 6 months of the date of assessment. (See Column d on the Notice of Federal Tax Lien for the assessment date) See [https://www.law.cornell.edu/uscode/text/26/6502 26 USC 6502].

4. Did the IRS give the taxpayer/owner notice of the sale including the time, place, manner and conditions of the sale? If the taxpayer/owner resides or has their business in the same IRS District where the seizure was made, IRS regulations (Internal Revenue Manual 5.10.4.11(1)) requires personal delivery of the Notice of Sale. If the taxpayer/owner cannot be readily located or does not reside or have a place of business in the IRS District where the seizure was made, the notice of sale will be sent via certified and regular mail.

However, if the address is known, can be located and is within the IRS District were the property was served, the Internal Revenue Manual requires that personal contact with the taxpayer must be attempted, and that the notice be left on the door of the residence/business (“door knob” service) when personal delivery cannot be made. Service via certified/regular mail may be attempted in this situation, but are insufficient without “door knob” service. See Internal Revenue Manual 5.10.4.11(2).

5. Did the IRS publish the notice of sale in a newspaper published or generally circulated within the county where the real property was made? If no such newspaper exists, was the notice of sale posted at the nearest post office and two other public places located within that county? The property to be sold is not considered a public place, but a public library or courthouse is. If not, no sale.

6. Did the IRS notify other lienholders and persons with an interest in the real estate of the notice of sale? Even though the distraint sale does not sell the property free and clear of senior liens, dower, and co-owners, the IRS is required to give notice of the sale via regular mail to all parties with a record interest in the real estate: joint-owners, senior lienholders, junior lienholders, transferees, nominees and judgment creditors regardless of whether they have perfected a lien. See Internal Revenue Manual 5.17.3.6.1.2(3) and 5.10.4.11(5).

In practice, the IRS rarely gives constitutionally adequate notice to junior lienholders! Why? Under 26 USC 6339(c), the issuance of a deed to the purchaser of a distraint sale discharges liens that are junior to the Federal Tax Lien. As a consequence, the IRS often takes the position that the publication/posting of the sale notice is sufficient to notify junior lienholders and eliminate their interests.

However, see [https://supreme.justia.com/cases/federal/us/462/791/ Mennonite Board of Missions v. Adams, 462 US 103 (1983)]. The US Supreme Court held that notice by publication of a tax foreclosure as to a mortgage holder failed to meet the requirements of due process guaranteed by the 5th Amendment to the US Constitution when the address of the mortgagee could be ascertained by “reasonably diligent efforts”.

Finally, the Sixth Circuit Court of Appeals has held that publication/posting of the notice of sale is constitutionally inadequate to protect the interests of junior lien holders in a distraint sale. See Verba vs. Ohio Casualty Insurance Co., 851 F.2d 811 (1988). Also, see Internal Revenue Manual 5.17.3.6.1.2(3). This portion of the Internal Revenue Manual requires the notice of sale to be served on all parties with an interest in the real estate via regular mail and provides IRS personnel with a citation to Verba vs. Ohio Casualty.

The Record 21 will contain a section specifying who was given notice of the sale and how notice was provided. If it does not, then further inquiry is necessary. Often, the IRS will attach a Form 2434B to the Record 21 listing the encumbrances against the property. The Form 2434B should not be relied upon and an examination of the public records should be made in order to ensure that all parties with an interest in the land were given notice.

An exception(s) should be taken for lienholders and others who were not given proper notice of the sale. Also, remember that since this is an administrative proceeding, lis pendens does not apply.

7. When was the sale? The actual sale must take place not less than 10 days and no more than 40 days from the time of giving public notice of the sale (publication/posting). The sale must take place in the county where the property is located unless the IRS specifically ordered otherwise prior to the sale.

8. What was the sales price? The actual sales price must meet or exceed the minimum bid determined by the IRS prior to the sale. This information will be found on the Record 21.

9. How was the sale conducted? The sale must be conducted either by public auction or by public sale under sealed bids.

10. Did the taxpayer redeem? The taxpayer has 180 days to redeem the property. If less than 180 days have passed since the sale, an exception must be made for this right of redemption.

11. What’s in the deed from the IRS? The deed from the IRS is supposed to be issued after the expiration of the redemption period. It must specify a description of the property, the name of the taxpayer whose real estate was sold, the name of the purchaser and the price paid.

Where’s the taxpayer now? The taxpayer must not occupy the property or exercise dominion and control over the property after the IRS issues the deed. If the taxpayer continues to occupy the property or the buyer at the distraint sale is a relative or someone who is “just trying to help” the taxpayer out, there are significant creditor’s rights issues which may affect the property. These include, but are not limited to the reattachment of all liens against the property.

The Internal Revenue Manual is available online at [https://www.irs.gov/irm www.irs.gov/irm]

Federal Tax Liens

2025-05-15T15:54:33Z

Alanfields: /* Foreclosure of Federal Tax Liens */

== When does a federal tax lien arise? ==

When the assessment is made that taxes are due and not paid without any notice to the delinquent taxpayer or anyone else. It is a secret lien until a notice of the lien is recorded in the land records. The lien attaches to all property of the taxpayer at the time of the assessment and any property acquired by the taxpayer subsequently.([http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleF-chap64-subchapC-partII-sec6321.pdf 26 U.S.C. §6321])

== Does the address on the Notice mean that the lien only affects that property? ==

No. The lien attaches to all property of the taxpayer and only property of the taxpayer. The address on the lien is the taxpayer’s residence address according to the records of the IRS. If the taxpayer’s residence is a month to month rental, then the lien would not affect the address described in the lien except to the extent of the taxpayer’s tenancy.

== What about parties dealing with the property of the taxpayer before a notice is filed? ==

The Internal Revenue Code provides that the lien is not valid as against purchasers, secured lenders, mechanics lien creditors and judgment lien creditors without actual knowledge of the lien who record their interest before the notice of tax lien is filed.(

== What is the duration of the lien? ==

The lien, as opposed to the notice of the lien, continues so long as any portion of the liability remains outstanding. However, the Notice of lien has is only is only effective for a period of ten years and 30 days after the assessment unless extended by refilling. The last date for refilling is shown on the face of the notice of lien and there is language on the notice that failure to refile by the last refilling date operates as a release.

== How else can a notice of tax lien be released? ==

Upon payment of all obligations secured by the lien, the IRS will discharge the lien by a written, recordable discharge. However, do not rely on the Unpaid Balance of Assessment shown on the lien itself because there may be significant penalties and interest that have accrued. The IRS must be consulted to determine the amount of the payoff.

There are also procedures covering for partial releases of specific property or abandonment of the lien as worthless. Again the IRS must be consulted.
There is also a procedure where there could be confusion as to the identity of the taxpayer for the IRS to provide a certificate of non-attachment.
All of these procedures take time and are completely discretionary with the IRS.

==Purchase Money Mortgage and Federal Tax Liens==

A Purchase Money Mortgage or security interest, '''valid under local law''' is protected, even though it may
arise after a notice of Federal tax lien has been filed against the purchaser. Revenue Ruling 68-57; [https://www.irs.gov/pub/irs-pdf/p785.pdf IRS Publication 785] [https://casetext.com/case/united-states-v-heptner U.S. v. Heptner], (MD FL 2016)

However, a FTL against the seller has already attached and will be superior to the new mortgage.

you do not need a certificate of subordination from the Internal Revenue Service for a PMM,
and a certificate will not be provided if applied for

== Can a Tax Lien be Foreclosed Out? What rights of Redemption? ==

While it is impossible in an article of this type to cover the foreclosure processes of 50 states, there are two common elements regarding tax liens that may affect title.

First, notice must be given to the U.S. Government. In a judicial foreclosure that is accomplished by serving the U.S. Attorney for the district with copies by Registered or Certified mail to the Attorney General in Washington. [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](b). In a non-judicial foreclosure, even in states where local practices may not require notice to subordinate lienholders, a notice of sale must be given, in writing, by registered or certified mail or by personal service, not less than 25 days prior to the sale, to the Advisory group manager, in the Field Collection Area where the sale is to be held. [http://uww.wfgnationaltitle.com/images/1/14/Internal_Revenue_Manual_5.12.pdf Internal Revenue Manual, § 5.12].4.4 (06-11-2010) [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](c)(1)). A foreclosure sale made without proper notice may still be subject to the tax lien.

Second, when an IRS lien is eliminated in foreclosure, the IRS has not less than 120 days from the date of sale within which to redeem. Judicial [http://uww.wfgnationaltitle.com/images/c/c6/28_USC_2410_Foreclosure_of_US_lien.pdf 28 U.S.C. §2410](c), Non-judicial [http://uww.wfgnationaltitle.com/images/7/75/26_USC_7425_Tax_Lien_foreclosure.pdf 26 U.S.C. §7425](d)(1).

Steve Winkler 11-12-14

===Correcting a Failure to Give Notice of a Non-Judicial Foreclosure===

The tax law requires notice to the IRS of a non-judicial foreclosure at least 25 days prior to the sale. [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425(c)(1)]

In [https://uww.wfgnationaltitle.com/images/1/1b/US_v_Nipper.pdf ''US v. Nipper''], 889 F.Supp.2d 1260 (D.NM, 2012) the court held a timely notice that actually went to the U.S. Attorney General, the U.S. Attorney for the District of New Mexico, and the Secretary of the Treasury, was not sufficient notice -- because those are not the parties/places designated in the IRS regs. And a notice after the sale to the right persons and places in IRS regs also wasn’t sufficient to divest the tax lien. So the next owner took subject to the FTL.

===Strict Foreclosure===

There is no “sale” in a strict foreclosure, just notice of a date by which s junior lienholder must redeem.
The question has been raised whether it is sufficient to give a notice to the IRS under [https://www.law.cornell.edu/uscode/text/26/7425 26 U.S.C. 7425] and IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] and that will eliminate the lien, or whether after the strict foreclosure the owner must still seek a Certificate of Release, a Certificate of Discharge of the Property, or a Certificate of Nonattachment from the IRS.

subsection (4) of the IRS Reg [https://www.law.cornell.edu/cfr/text/26/301.7425-3 301.7425-3] provides for confirmation of the adequacy of the notice, not just its receipt.

“(4) Disclosure of adequacy of notice. The IRS is authorized to disclose, to any person who has a proper interest,
whether an adequate notice of sale was given under paragraph (d)(1) of this section. Any person desiring this information
should submit to the IRS a written request that clearly describes the property sold or to be sold, identifies the applicable
notice of lien, gives the reasons for requesting the information, and states the name and address of the person making
the request. The request should be submitted to the IRS official, office and address specified in IRS Publication 4235,
“Technical Services (Advisory) Group Addresses,” or any successor publication. The relevant IRS publications
may be downloaded from the IRS Internet site at http://www.irs.gov.”

==Effect of Tenancy By Entireties and Joint Tenancy==

For many years there was uncertainty as to whether a federal tax lien could attach to the interest of only one tenant. (If both spouses were liable, the general rule was that a federal tax lien could attach to the tenancy by the entirety.) In United States v. Craft, 535 U.S. 274 (2002), the Supreme Court held that the federal tax lien may attach to the tenancy by the entirety when only one spouse had a federal tax liability.

As a general rule, the value of the taxpayer's interest in entireties property will be deemed to be one-half. Accord Popky v. United States, 419 F.3d 242, 245 (3d Cir. 2005); United States v. Barr, 617 F.3d 370, 373 (6th Cir. 2010), cert. denied, 131 S. Ct. 1678 (2011). But see Pletz v. United States, 221 F.3d 1114, 1117-18 (9th Cir. 2000) (using actuarial tables). Craft declined to address the valuation of each spouse’s individual interest in the property. 535 U.S. at 289.

Where there has been a sale or other transfer of entireties property subject to the federal tax lien that does not provide for the discharge of the lien, whether the transfer is to the non-liable spouse or a third party, the lien thereafter encumbers a one-half interest in the property held by the transferee.

However, knowing that the tax lien may attach to the taxpayer's interest in entireties (or JTROS) property does not address what happens to the tax lien on the death of the taxpayer -- and the automatic transfer of the property to the surviving spouse or surviving joint tenant.

===Death of Co-Tenant in JTROS===

In most states, if the individual, against whose property a federal tax lien attaches, dies before any of the other joint tenants, then the lien ceases to attach to the property. However, if the same individual is the last survivor of the joint tenants, the tax lien then attaches to the entire property. See Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39] and [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

In a few states, however, this is not the rule because of unique statutory or case law provisions that cause a lien against JTROS property to continue in the hands of the surviving spouse.

Wisconsin is an exception to the general rule: if the federal tax lien has attached to the interest of one joint tenant who then dies, the surviving joint tenant takes the property encumbered with the federal tax lien. United States v. Librizzi , 108 F.3d 136 (7th Cir. 1997). W.S.A. 700.24

Connecticut was also an exception to the general rule. Conn. Gen. Stat. 47-14f. however it appears that statute may have been repealed.

See also Paternoster v. United States, 640 F.Supp.2d 983 (S.D. Ohio 2009). R.C. § 5302.20

Accordingly, state law should always be consulted to determine whether there is an exception to the general rule

===Tenancy by Entireties===

As is the case with joint tenancy with the right of survivorship, if a taxpayer’s interest in entireties property is extinguished by operation of law at the death of the taxpayer, then there is no longer an interest of the taxpayer to which the federal tax lien attaches. When a taxpayer dies, the surviving non-liable spouse takes the property unencumbered by the federal tax lien.

When a non-liable spouse predeceases the taxpayer, the property ceases to be held in a tenancy by the entirety, the taxpayer takes the entire property in fee simple, and the federal tax lien attaches to the entire property.

The rule that the federal tax lien does not survive the death of the taxpayer does not apply if the entireties estate previously has been terminated. For example, if the property has been conveyed to a third party, the federal tax lien will be deemed to encumber a one-half interest in the hands of the transferee and will not be affected by the subsequent death of either spouse.

See Q4, Internal Revenue Bulletin: [https://www.irs.gov/irb/2003-39_IRB/ar13.html 2003-39]

Presumably, the same analysis as was applied to JTROS property should be made as to any state law exceptions to the continuation of the lien, and, of course, confirming the recognition of Tenancy by Entireties in the state.

===Community Property===

The general rule is that in community property states, a federal tax lien will always attach to all of the liable spouse's separate property. Also, the tax lien will always attach to at least the liable spouse's half interest in community property.

This becomes an issue when the non-liable spouse has titled property as sole and separate property. The [https://www.irs.gov/irm/part25/irm_25-018-001 Internal Revenue Manual Part 25] outlines principals of community property law and includes a state by state table of their interpretations of key community property issues. Question 10 of Exhibit 25.18.1-1 sets forth the IRS conclusions to this question for various community property states.

===Other Terminable Interests===

Terminable interests are interests a taxpayer may have that, by definition, terminate upon the death of the party holding the interest, such as a life estate in property, or a contract right that will terminate at some time, e.g., an option.

The federal tax lien may attach to such an interest before it terminates. However, once the interest terminates, the federal tax lien on that interest also terminates. United States v. Swan, 467 F.3d 655 (7th Cir. 2006); Rev. Rul. 54-154, 1954-1 C.B. 277.

Example: Assume taxpayer has an option to purchase Whiteacre. The federal tax lien attaches to that option. If the taxpayer, however, never exercises the option, the option will lapse. After the lapse, the federal tax lien no longer attaches to the option.

Similarly, in the case of a life estate, the federal tax lien clearly attaches to the life tenant’s interest and may be enforced against that interest so long as the life tenant lives. However, upon the death of the life tenant, the lien ceases to attach to the property since the Government’s tax lien rights do not exceed the taxpayer’s right to the property. [https://www.irs.gov/irm/part5/irm_05-017-002.html Part 5. Collecting Process, Chapter 17. Legal Reference Guide for Revenue Officers, Section 2. Federal Tax Liens]

==Tax Liens and Single Member LLCs==

A single member LLC is treated as a disregarded entity for federal and state tax purposes, which raises the question of whether a tax lien against the single member attaches to the assets of the LLC. The answer turns on whether state law treats the LLC as a separate legal entity, distinct from its member. That is the treatment in most states we have examined.

The IRS has issued [https://www.irs.gov/pub/irs-wd/1116019.pdf this informal guidance] in the past confirming the non-attachment.

The caution here is that the membership interest is owned by the member who is subject to the lien, so the lien attaches to the membership interest and to any distributions from the LLC. The extent to which the IRS can “execute” on the membership interest is also a question of state law. Some states limit the remedy to a charging lien, so that there is nothing to grab unless and until a distribution is declared.

==Foreclosure of Federal Tax Liens==

Sam Shellhaas 5-15-2025

Was it a Distraint Sale or a judicial foreclosure in Federal District Court?

If it’s a judicial, it’s just like any other judicial foreclosure: name all parties with an interest in the real estate as defendants, serve them according to the Federal Civil Rules, etc. The Service does a really good job on judicial foreclosures of FTLs.

If it’s a Distraint Sale, I’d tell the agent that it’s probably not worth looking at. I’ve probably looked at 20-30 of them and I’ve seen one that could be insured. It’s a shame as the IRS has an excellent manual for their agents who are conducting distraint sales, but they just don’t follow it.

They’ll need to obtain the record of the sale from the IRS. (Record 21 in IRS speak.) The IRS will complain about it, but their regulations say they have to make the full record available to the purchaser and/or a title insurer. Here’s the guidelines for a distraint sale from a CLE I did in Ohio 15 plus years ago, but nothing has changed:

I. IRS Distraint Sales

Background: The Internal Revenue has two ways to sell real estate in order to satisfy the tax obligations owed by the real estate’s owner. The IRS may foreclose a Federal Tax Lien by filing a foreclosure suit in Federal District Court or may sell the property subject to a Federal Tax Lien in a non-judicial procedure known as a distraint sale.

Risk: Distraint Sales are authorized by 26 USC 6331; however, such a sale sells only the taxpayer’s interest in the real estate. A buyer at a distraint sale takes title subject to liens perfected prior to the Federal Tax Lien (Senior liens), dower claims of the taxpayer’s spouse, if any, the interests of co-owners, real estate taxes, restrictions, easements and in many cases, liens which attached subsequent to the Federal Tax Lien (Junior liens).

Standard: As a general rule, the IRS rarely follows its own manual detailing the procedures for conducting a distraint sale and the examination required to underwrite such a sale is rarely worth the time and expense since most distraint sales cannot be insured.

The key to insuring a distraint sale is ensuring that there are no senior liens, no outstanding dower issues, no co-owners and identifying junior lienholders. After this determination, you must make an examination of the IRS’ records of the distraint sale. This record is known as the “Record of Seizure and Sale of Real Estate”, but is commonly called the Record 21.

The Record 21 consists of two part. Part One is for the use of the IRS and Part Two is for the use of the public. However, IRS Regulations state that the full Record 21 will be made available to the purchaser or a title insurer. A full copy of the Record 21 must be obtained for your file.

To insure title to real estate that was sold at a distraint sale, you must ask the following:

1. Was a Notice of Federal Tax Lien filed against the taxpayer whose real estate was sold by the IRS? No Federal Tax Lien, no distraint sale.

2. Did the IRS give the affected taxpayer a notice and demand for payment of the delinquent tax? If so, did the IRS levy (sell) on the real estate within 10 days after this notice? Prior to proceeding to a distraint sale, the IRS must give the affected taxpayer a notice and demand for payment. The IRS cannot sell the property within 10 days of this notice unless the IRS made a finding that collection of the tax was in jeopardy and the notice and demand was for immediate payment of the tax. See [https://www.law.cornell.edu/uscode/text/26/6331 26 USC 6331](a).

3. Did the IRS give the taxpayer/owner a notice of “seizure”, in writing, specifying the amount due and demanded as well as a description of the real estate seized? If so, was the “seizure” conducted within 6 months of the date of assessment of the tax?

The seizure notice must be either personally delivered to the taxpayer/owner or left at their usual place of abode or business provided it is located within the IRS District where the seizure was made. When the residence/business is located outside the IRS District, the IRS may send the seizure notice to the last known address by regular and certified mail. No seizure notice, no sale. Remember that the seizure date must be within 6 months of the date of assessment. (See Column d on the Notice of Federal Tax Lien for the assessment date) See [https://www.law.cornell.edu/uscode/text/26/6502 26 USC 6502].

4. Did the IRS give the taxpayer/owner notice of the sale including the time, place, manner and conditions of the sale? If the taxpayer/owner resides or has their business in the same IRS District where the seizure was made, IRS regulations (Internal Revenue Manual 5.10.4.11(1)) requires personal delivery of the Notice of Sale. If the taxpayer/owner cannot be readily located or does not reside or have a place of business in the IRS District where the seizure was made, the notice of sale will be sent via certified and regular mail.

However, if the address is known, can be located and is within the IRS District were the property was served, the Internal Revenue Manual requires that personal contact with the taxpayer must be attempted, and that the notice be left on the door of the residence/business (“door knob” service) when personal delivery cannot be made. Service via certified/regular mail may be attempted in this situation, but are insufficient without “door knob” service. See Internal Revenue Manual 5.10.4.11(2).

5. Did the IRS publish the notice of sale in a newspaper published or generally circulated within the county where the real property was made? If no such newspaper exists, was the notice of sale posted at the nearest post office and two other public places located within that county? The property to be sold is not considered a public place, but a public library or courthouse is. If not, no sale.

6. Did the IRS notify other lienholders and persons with an interest in the real estate of the notice of sale? Even though the distraint sale does not sell the property free and clear of senior liens, dower, and co-owners, the IRS is required to give notice of the sale via regular mail to all parties with a record interest in the real estate: joint-owners, senior lienholders, junior lienholders, transferees, nominees and judgment creditors regardless of whether they have perfected a lien. See Internal Revenue Manual 5.17.3.6.1.2(3) and 5.10.4.11(5).

In practice, the IRS rarely gives constitutionally adequate notice to junior lienholders! Why? Under 26 USC 6339(c), the issuance of a deed to the purchaser of a distraint sale discharges liens that are junior to the Federal Tax Lien. As a consequence, the IRS often takes the position that the publication/posting of the sale notice is sufficient to notify junior lienholders and eliminate their interests.

However, see Mennonite Board of Missions v. Adams, 462 US 103. The US Supreme Court held that notice by publication of a tax foreclosure as to a mortgage holder failed to meet the requirements of due process guaranteed by the 5th Amendment to the US Constitution when the address of the mortgagee could be ascertained by “reasonably diligent efforts”.

Finally, the Sixth Circuit Court of Appeals has held that publication/posting of the notice of sale is constitutionally inadequate to protect the interests of junior lien holders in a distraint sale. See Verba vs. Ohio Casualty Insurance Co., 851 F.2d 811 (1988). Also, see Internal Revenue Manual 5.17.3.6.1.2(3). This portion of the Internal Revenue Manual requires the notice of sale to be served on all parties with an interest in the real estate via regular mail and provides IRS personnel with a citation to Verba vs. Ohio Casualty.

The Record 21 will contain a section specifying who was given notice of the sale and how notice was provided. If it does not, then further inquiry is necessary. Often, the IRS will attach a Form 2434B to the Record 21 listing the encumbrances against the property. The Form 2434B should not be relied upon and an examination of the public records should be made in order to ensure that all parties with an interest in the land were given notice.

An exception(s) should be taken for lienholders and others who were not given proper notice of the sale. Also, remember that since this is an administrative proceeding, lis pendens does not apply.

7. When was the sale? The actual sale must take place not less than 10 days and no more than 40 days from the time of giving public notice of the sale (publication/posting). The sale must take place in the county where the property is located unless the IRS specifically ordered otherwise prior to the sale.

8. What was the sales price? The actual sales price must meet or exceed the minimum bid determined by the IRS prior to the sale. This information will be found on the Record 21.

9. How was the sale conducted? The sale must be conducted either by public auction or by public sale under sealed bids.

10. Did the taxpayer redeem? The taxpayer has 180 days to redeem the property. If less than 180 days have passed since the sale, an exception must be made for this right of redemption.

11. What’s in the deed from the IRS? The deed from the IRS is supposed to be issued after the expiration of the redemption period. It must specify a description of the property, the name of the taxpayer whose real estate was sold, the name of the purchaser and the price paid.

Where’s the taxpayer now? The taxpayer must not occupy the property or exercise dominion and control over the property after the IRS issues the deed. If the taxpayer continues to occupy the property or the buyer at the distraint sale is a relative or someone who is “just trying to help” the taxpayer out, there are significant creditor’s rights issues which may affect the property. These include, but are not limited to the reattachment of all liens against the property.

The Internal Revenue Manual is available online at [https://www.irs.gov/irm www.irs.gov/irm]

Federal Tax Liens

2025-05-15T15:50:58Z

Alanfields:

Governing Statute 12 USC 3751 et. seq.

2025-05-15T15:49:16Z

Alanfields: Created page with "HUD FORECLOSURES Current as of 5/1/2025 See 12 USC 3751 et. seq. [https://www.law.cornell.edu/uscode/text/12/3754 § 3754]. Designation of foreclosure commissioner (a) In..."

HUD FORECLOSURES
Current as of 5/1/2025

See 12 USC 3751 et. seq.

[https://www.law.cornell.edu/uscode/text/12/3754 § 3754]. Designation of foreclosure commissioner

(a) In general
The Secretary may designate a person or persons to serve as a foreclosure commissioner or commissioners for the purpose of foreclosing upon a single family mortgage.
(b) Power of sale
A foreclosure commissioner designated under this section shall have a nonjudicial power of sale.
(c) Qualifications
The foreclosure commissioner, if a natural person, shall be a resident of the State in which the security property is located and, if not a natural person, the foreclosure commissioner must be duly authorized to transact business under laws of the State in which the security property is located. No person shall be designated as a foreclosure commissioner unless that person is responsible, financially sound, and competent to conduct a foreclosure.
(d) Designation procedure
(1) Written designation
The Secretary may designate a foreclosure commissioner by executing a written designation stating the name and business or residential address of the commissioner, except that if a person is designated in his or her capacity as an official or employee of a government or corporate entity, such person may be designated by his or her unique title or position instead of by name.
(2) Substitute commissioners
The Secretary may, with or without cause, designate a substitute foreclosure commissioner to replace a previously designated foreclosure commissioner.
(3) Number
More than 1 foreclosure commissioner may be designated at any time.

[https://www.law.cornell.edu/uscode/text/12/3756 § 3756]. Commencement of foreclosure

(a) Request to foreclosure commissioner
If the Secretary, as holder of a single family mortgage, determines that the prerequisites to foreclosure set forth in section 3755 of this title are satisfied, the Secretary may request the foreclosure commissioner to commence foreclosure of a single family mortgage. Upon such request, the foreclosure commissioner shall commence foreclosure of the mortgage, by commencing service of a notice of default and foreclosure sale in accordance with sections 3757 and 3758 of this title.
(b) Designation of substitute foreclosure commissioner
After commencement of a foreclosure under this chapter, the Secretary may designate a substitute foreclosure commissioner at any time before the time of the foreclosure sale, and the foreclosure shall continue without prejudice, unless the substitute commissioner, in that commissioner’s sole discretion, finds that continuation of the foreclosure sale will unfairly affect the interests of the mortgagor. If the substitute commissioner makes such a finding, the substitute commissioner shall cancel the foreclosure sale, or adjourn such sale in accordance with section 3760 (c) of this title.
(c) Written notice
Upon designation of a substitute foreclosure commissioner, a copy of the written notice of such designation described in section 3754 of this title shall be served—
(1) by mail, as provided in section 3758 of this title (except that the minimum time periods between mailing and the date of foreclosure sale prescribed in such section shall not apply); or
(2) in any other manner which, in the substitute commissioner’s sole discretion, is conducive to achieving timely notice of such substitution.

[https://www.law.cornell.edu/uscode/text/12/3757 § 3757]. Notice of default and foreclosure sale

The notice of default and foreclosure sale to be served in accordance with this chapter shall set forth—
(1) the name and address of the foreclosure commissioner;
(2) the date on which the notice is issued;
(3) the names of—
(A) the Secretary;
(B) the original mortgagee (if other than the Secretary); and
(C) the original mortgagor;
(4) the street address or a description of the location of the security property, and a description of the security property, sufficient to identify the property to be sold;
(5) the date of the mortgage, the office in which the mortgage is recorded, and the liber number and folio or other appropriate description of the location of recordation of the mortgage;
(6) identification of the failure to make payment, including the due date of the earliest installment payment remaining wholly unpaid as of the date on which the notice is issued upon which the foreclosure is based, or a description of any other default or defaults upon which foreclosure is based, and the acceleration of the secured indebtedness;
(7) the date, time, and location of the foreclosure sale;
(8) a statement that the foreclosure is being conducted pursuant to this chapter;
(9) a description of the types of costs, if any, to be paid by the purchaser upon transfer of title;
(10) the amount and method of deposit to be required at the foreclosure sale (except that no deposit shall be required of the Secretary) and the time and method of payment of the balance of the foreclosure purchase price; and
(11) any other appropriate terms of sale or information, as the Secretary may determine

[https://www.law.cornell.edu/uscode/text/12/3758 § 3758]. Service of notice of foreclosure sale

The foreclosure commissioner shall serve the notice of default and foreclosure sale described in section 3757 of this title upon the following persons and in the following manner, and no additional notice shall be required to be served, notwithstanding any notice requirements of any State or local law:
(1) Timing
Not less than 21 days before the date of the foreclosure sale, the notice of default and foreclosure sale shall be filed in the manner authorized for filing a notice of an action concerning real property according to the law of the State in which the security property is located or, if none, in the manner authorized by section 3201 of title 28.
(2) Notice by mail
(A) In general
The notice of foreclosure sale shall be sent by certified or registered mail, postage prepaid and return receipt requested, to the following:
(i) Current owner The current security property owner of record, as the record existed 45 days before the date originally set for the foreclosure sale (whether or not the notice describes a sale adjourned).
(ii) Mortgagors All mortgagors of record or other persons who appear on the basis of the record to be liable for part or all of the mortgage debt, as the record existed 45 days before the date originally set for the foreclosure sale (whether or not the notice describes a sale adjourned).
(iii) Dwelling units All dwelling units in the security property (whether or not the notice describes a sale adjourned).
(iv) Other lienholders All persons holding liens of record upon the security property, as the record existed 45 days before the date originally set for the foreclosure sale (whether or not the notice describes a sale adjourned).
(B) Timing
(i) Notice under clauses (i) and (ii) Notice under clauses (i) and (ii) of subparagraph (A) shall be mailed not less than 21 days before the date of the foreclosure sale, and shall be mailed to the current owner and mortgagor at the last known address of the current owner and mortgagor, or, if none, to the address of the security property, or, at the discretion of the foreclosure commissioner, to any other address believed to be that of such current owner and mortgagor.
(ii) Notice under clause (iii) Notice under clause (iii) of subparagraph (A) shall be mailed not less than 21 days before the date of the foreclosure sale. If the names of the occupants of the security property are not known to the Secretary, or the security property has more than 1 dwelling, the notice shall be posted at the security property not less than 21 days before the foreclosure sale.
(iii) Notice under clause (iv) Notice under clause (iv) of subparagraph (A) shall be mailed not less than 21 days before the date of the foreclosure sale, and shall be mailed to each such lienholder’s address of record or, at the discretion of the foreclosure commissioner, to any other address believed to be that of such lienholder.
(C) Effectiveness of notice
Notice by mail pursuant to this section or section 3756 (c) of this title shall be deemed duly given upon mailing, whether or not received by the addressee and whether or not a return receipt is received or the notice is returned.
(3) Publication
(A) In general
A copy of the notice of default and foreclosure sale shall be published once a week during 3 successive calendar weeks before the date of the foreclosure sale. Such publication shall be in a newspaper or newspapers having general circulation in the county or counties in which the security property being sold is located. To the extent practicable, the newspaper or newspapers chosen shall be a newspaper or newspapers having circulation conducive to achieving notice of foreclosure by publication. A legal newspaper that is accepted as a newspaper of legal record in the county or counties in which the security property being sold is located shall be considered a newspaper having general circulation for the purposes of this paragraph.
(B) Exception
If there is no newspaper published at least weekly which has a general circulation in one of the counties in which the security property being sold is located, copies of the notice of default and foreclosure sale shall be posted not less than 21 days before the date of the foreclosure sale—
(i) at the courthouse of any county or counties in which the security property is located; and
(ii) at the place where the sale is to be held.

[https://www.law.cornell.edu/uscode/text/12/3763 § 3763]. Transfer of title and possession

(a) Delivery of deeds
The foreclosure commissioner shall, upon delivery of a deed or deeds to the purchaser or purchasers (which shall be without warranty or covenants to the purchaser or purchasers) obtain the balance of the purchase price in accordance with the terms of sale provided in the notice of default and foreclosure sale. Notwithstanding any State law to the contrary, delivery of a deed by the foreclosure commissioner shall be a conveyance of the property, and constitute passage of title to the mortgaged property, and no judicial proceedings shall be required ancillary or supplementary to the procedures provided in this chapter to assure the validity of the conveyance or confirmation of such conveyance.
(b) Right of possession
A purchaser at a foreclosure sale held pursuant to this chapter shall be entitled to possession upon passage of title under subsection (a) of this section to the mortgaged property, subject to any interest or interests not barred under section 3765 of this title. Any person remaining in possession of the mortgaged property after the passage of title shall be deemed a tenant at sufferance subject to eviction under local law.
(c) Death of purchaser
If a purchaser dies before execution and delivery of the deed conveying the property to the purchaser, the foreclosure commissioner shall execute and deliver the deed to a representative of the decedent purchaser’s estate upon payment of the purchase price in accordance with the terms of sale. Such delivery to the representative of the purchaser’s estate shall have the same effect as if accomplished during the lifetime of the purchaser.
(d) Bona fide purchaser
The purchaser of property under this chapter shall be presumed to be a bona fide purchaser.
(e) No right of redemption
(1) In general
There shall be no right of redemption, or right of possession based upon a right of redemption, in the mortgagor or others subsequent to a foreclosure completed pursuant to this chapter.
(2) Certain provisions
Section 1710 (l) of this title and section 1452c of title 42 shall not apply to mortgages foreclosed under this chapter.
(f) Taxes
When a mortgage foreclosed pursuant to this chapter is conveyed to the Secretary, no tax shall be imposed or collected with respect to the foreclosure commissioner’s deed (including any tax customarily imposed upon the deed instrument or upon the conveyance or transfer of title to the property). Failure to collect or pay a tax of the type and under the circumstances stated in the preceding sentence shall not be grounds for refusing to record such a deed, for failing to recognize such recordation as imparting notice, or for denying the enforcement of such a deed and its provisions in any State or Federal court.

[https://www.law.cornell.edu/uscode/text/12/3764 § 3764]. Record of foreclosure and sale

(a) Statements included
To establish a sufficient record of foreclosure and sale, the foreclosure commissioner shall include in the recitals of the deed to the purchaser, or prepare as an affidavit or addendum to the deed, a statement setting forth—
(1) the date, time, and place of the foreclosure sale;
(2) that the mortgage was held by the Secretary, the date of the mortgage, the office in which the mortgage was recorded, and the liber number and folio or other appropriate description of the recordation of the mortgage;
(3) the particulars of the foreclosure commissioner’s service of the notice of default and foreclosure sale in accordance with sections 3758 and 3760 of this title;
(4) the date and place of filing the notice of default and foreclosure sale;
(5) that the foreclosure was conducted in accordance with the provisions of this chapter and with the terms of the notice of default and foreclosure sale; and
(6) the sale amount.
(b) Effect of statements
The items set forth in subsection (a) of this section shall—
(1) be prima facie evidence of the truth of such facts in any Federal or State court; and
(2) evidence a conclusive presumption in favor of bona fide purchasers and encumbrancers for value without notice.
Encumbrancers for value include liens placed by lenders who provide the purchaser with purchase money in exchange for a security interest in the newly-conveyed property.
(c) Recordation of instruments
The deed executed by the foreclosure commissioner, the foreclosure commissioner’s affidavit (if prepared) and any other instruments submitted for recordation in relation to the foreclosure of the security property under this chapter shall be accepted for recordation by the registrar of deeds or other appropriate official of the county or counties in which the security property is located upon tendering of payment of the usual recording fees for such instruments, and without regard to the compliance of those instruments with any other local filing requirements.

TITLE 12 > CHAPTER 38A > § 3765

[https://www.law.cornell.edu/uscode/text/12/3765 § 3765]. Effect of sale

A sale, made and conducted as prescribed in this chapter to a bona fide purchaser, shall bar all claims upon, or with respect to, the property sold, for each of the following persons:
(1) Notice recipients
Any person to whom the notice of default and foreclosure sale was mailed as provided in this chapter, and the heir, devisee, executor, administrator, successor, or assignee claiming under any such person.
(2) Subordinate claimants with knowledge
Any person claiming any interest in the property subordinate to that of the mortgage, if such person had actual knowledge of the foreclosure sale.
(3) Nonrecorded claimants
Any person claiming any interest in the property, whose assignment, mortgage, or other conveyance was not duly recorded or filed in the proper place for recording or filing, or whose judgment or decree was not duly docketed or filed in the proper place for docketing or filing, before the date on which the notice of the foreclosure sale was first served by publication, as required by section 3758 (3) of this title, and the executor, administrator, or assignee of such a person.
(4) Other persons
Any person claiming an interest in the property under a statutory lien or encumbrance created subsequent to the recording or filing of the mortgage being foreclosed, and attaching to the title or interest of any person designated in any of the foregoing paragrap

HUD Non-Judicial Foreclosure

2025-05-15T15:44:10Z

Alanfields:

[[Summary]]

[[Governing Statute 12 USC 3751 et. seq.]]

HUD Non-Judicial Foreclosure

2025-05-15T15:43:54Z

Alanfields: Created page with "Summary Governing Statute 12 USC 3751 et. seq."

[[Summary]]
[[Governing Statute 12 USC 3751 et. seq.]]

Main Page

2025-05-15T15:42:13Z

Alanfields: /* National & Multi-State Topics */

== Welcome to WFG-kipedia! ==
WFG's underwriting, searching and closing quick reference.

You can log in with the little person icon at the top right.

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WFG-kipedia is a work in progress. Each state has its own little variations and different rules and we're attempting to compile those into both a quick reference and a more detailed reference here. We know it it not complete and on some points contains inaccuracies. For that reason, its use is limited to WFG employees. While we hope it will eventually improve to the point that it can become a valuable resource for our agents, but it's not there yet. So please don't share your access credentials, and any use by persons who are not employees of WFG is strictly forbidden.

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==States==

<table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0
style='border-collapse:collapse;border:none'>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Alabama]]
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[[Alaska]]
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arizona]]
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<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Arkansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[California]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Colorado]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Connecticut]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Delaware]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Florida]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Georgia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Hawaii]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Idaho]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Illinois]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Indiana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Iowa]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kansas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Kentucky]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Louisiana]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maine]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Maryland]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Massachusetts]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Michigan]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Minnesota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Mississippi]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Missouri]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Montana]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nebraska]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Nevada]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Hampshire]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Jersey]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New Mexico]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[New York]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Carolina]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[North Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Ohio]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oklahoma]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Oregon]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Pennsylvania]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Rhode Island]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Carolina]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[South Dakota]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Tennessee]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Texas]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Utah]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Vermont]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Virginia]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[West Virginia]]
</td>
</tr>
<tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wisconsin]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Wyoming]]
</td>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[Washington DC]]
</td>
</tr>
<td width=213 valign=top style='width:159.6pt;padding:0in 5.4pt 0in 5.4pt'>
[[US Virgin Islands]]
</td>
</table>

==National & Multi-State Topics ==

*[[Affidavit Practice]]

*[[Bankruptcy]]

*[https://uww.wfgnationaltitle.com/images/5/51/Bush_Nielsen_Title_and_Escrow_Claims_Guide_2020_Edition.pdf Bush Neilsen Title & Escrow Claims Guide 2020]

*[[Closing Protection Letter Litigation]]

*[[Covenants of Title]]

*[[Church Property]]

*[[Cyber-Theft Libel/Slander Tortious Interference]]

*[[Delaware Statutory Trust]]

*[[Divorce and out of state Property]]

*[[Doing Business Requirements]]

*[[Due on Sale Clauses]]

*[[Federal Forfeiture]]

*[[Federal Tax Liens]]

*[[FinCEN Geographic Targeting Orders]]

*[[Foreclosing other Federal Liens]]

*[[Foreclosure Moratoria COVID]]

*[[FIRPTA]]

*[[Generic Probate]]

*[https://uww.wfgnationaltitle.com/images/7/73/Baker_McKenzie_Global-corporate-real-estate-guide-2023.pdf Global Real Estate Guide - Baker McKenzie]

*[[Good Funds]]

*[[HUD Non-Judicial Foreclosure]]

*[[Indian Lands]]

*[[Integrated Mortgage Disclosure]]

*[[International Notary]]

*[[LIBOR to SOFR Conversions]]

*[[Medicaid Liens]]

*[[Military Powers of Attorney]]

*[[Multi-State Comparisons]]

*[[Mutual Indemnification Agreements]]

*[[PACA]]

*[[Privacy Laws -- GLB]]

*[[Railroad Issues]]

*[[REAL ID Act]]

*[[RESPA]]

*[[Rights of First Refusal, Rights of First Offer]]

*[[Series LLC]]

*[[Service Members' Civil Relief Act]]

*[[Shari'ah Loans]]

*[[Short Form Considerations]]

*[[Specially Designated Nationals & Other Searches]]

* [[Tenancies]]

* [https://uww.wfgnationaltitle.com/images/5/5d/Title_Insurance_Law_Part_1_of_2.docx Title Insurance Treatise 1]

* [https://uww.wfgnationaltitle.com/images/b/b5/Title_Insurance_Law_Part_2_of_2.docx Title Insurance Treatise 2]

*[http://www.ncsl.org/research/fiscal-policy/real-estate-transfer-taxes.aspx Transfer Taxes]

*[[WFG TRID Resources]]

*[[UCC]]

*[[Underwriting Research]]

*[[Veterans Administration (VA) Loans]]

*[[8.1 Exceptions]]

 

==Forms==

*[[State Deed & Recording Forms]]

*[[Affidavit and Curative Forms]]

==Multi-State Summaries==

Validated Summaries
*[[Multi-State_CPL_States_Rates_and_Forms]]
*[https://uww.wfgnationaltitle.com/images/1/1d/Trustee_Requirements_in_each_State.xls Deed of Trust Trustee Requirements]
*[https://uww.wfgnationaltitle.com/images/c/c0/State_Statutes_Allowing_a_Bankruptcy_Discharge_as_a_Lien_Release.docx State laws releasing lien after BK Discharge]
*[[Mobile Homes - Conversion to Real Property]]
*[https://uww.wfgnationaltitle.com/images/7/71/WFG_Good_Funds_By_State_Matrix_4-28-17.xlsx Good Funds by State]
*[https://uww.wfgnationaltitle.com/images/7/7f/Escheat_summary_04-17-2017.xlsx Escheat Summary]
*[https://uww.wfgnationaltitle.com/images/2/23/50_state_search_requirements_Final.xlsx Search Requirements]
*[[Marketable Record Title Acts]]
*[[Mechanics Liens]]
*[https://uww.wfgnationaltitle.com/images/1/1a/WFG_State-By-State_Licensing_Requirements_%282019-06-03%29.xls State Licensing Requirements 6-3-2019]
*[https://uww.wfgnationaltitle.com/images/a/ab/ACTEC_Transfer_on_Death_Deeds_Survey.pdf ACTEC Transfer on Death Deed Survey]

*[[Dual CPLs]]
*[https://uww.wfgnationaltitle.com/images/1/16/50_State_JV_Analysis_Marx.xlsx50 State JV Analysis - Marx Sterbcow]
*[https://uww.wfgnationaltitle.com/images/b/be/Diane%27s_Working_Spread_Sheet_%28WFG_NEW_JV%29_09-08-2022.xlsx Obtaining State Licenses]

These materials have been pulled from other sources but not verified. They may or may not be current or reliable.

*[https://uww.wfgnationaltitle.com/images/5/5e/2020_Attorney_State_Breakdown.pdf 2020 Attorney State Breakdown - Oct. Research]
*[https://uww.wfgnationaltitle.com/images/e/e9/StateLaws-on-GiftingRebating-and-Inducements2.pdf Inducements and Rebates]
*[http://uww.wfgnationaltitle.com/images/5/55/50_State_Survey_of_Mechanics_Lien_Rights.pdf Mechanics Liens]
*[http://uww.wfgnationaltitle.com/images/6/69/5o_State_Probate_ACTEC.pdf Probate]
*[http://uww.wfgnationaltitle.com/images/7/77/50_state_recording_requirements_Lenders_Title_Services.pdf Recording Requirements]
*Spousal Signatures
**[http://uww.wfgnationaltitle.com/images/9/97/50_State_Spousal_SIgnatures.xlsx Spousal Signatures]
**[http://uww.wfgnationaltitle.com/images/b/b0/State_by_state_guidelines1_for_spousal_signature.xlsx Spousal Signatures]
*[https://uww.wfgnationaltitle.com/images/4/44/The_Ultimate_Real_Estate_Compliance_Manual.pdf The Ultimate Real Estate Compliance Manual]
*Usury Laws
**[https://www.cuna.org/uploadedFiles/Advocacy/Priorities/State_Government_Affairs/a-z_usury_lawguide.pdf State Usury Guide]
**[https://www.upcounsel.com/lectl-state-interest-rates-and-usury-limits UpCounsel Usury Guide]
*[https://uww.wfgnationaltitle.com/images/3/3e/FNAS_Survey_Requirements_4.11.17.pdf Survey Requirements]
*[http://uww.wfgnationaltitle.com/images/8/8c/50_state_wet-dry_funding_good_funds.pdf Table Funding Practices]
*[http://uww.wfgnationaltitle.com/index.php/File:50_state_survey_of_T_by_Entireties.pdf Tenancy By Entireties]
*[http://uww.wfgnationaltitle.com/images/f/f2/50_state_UPL_summary.docx UPL]
*[https://uww.wfgnationaltitle.com/skins/common/images/icons/fileicon-pdf.png Stewart State Laws and Customs]
*[https://uww.wfgnationaltitle.com/images/f/f8/Chicago_Title_50_state_law_and_customs.pdf Chicago Real Estate Laws and Customs by State]
*[https://uww.wfgnationaltitle.com/images/e/ee/NCS_All_States_Practices_2021.pdf First Am Guide to Customs by State]
*[https://uww.wfgnationaltitle.com/images/1/14/50_State_Reference_Land_Am.xls Land Am 50 State Reference]

==Underwriter Resources==

*[[Athas Capital -- refusing WFG]]

*[[Bulletin Forms and Processes]]

*[[Cautionary Notices Forms and Processes]]

*[[Commercial & Reinsurance]]

*[[Computer References]]

*[[Educational Course Materials]]

*[[Endorsement Information]]

*[https://www.fanniemae.com/multifamily/guide Fannie Mae Multifamily Guide]

*[https://www.fanniemae.com/content/guide/sel070319.pdf Fannie Mae Single Family Selling Guide 7/3/19]

*[https://uww.wfgnationaltitle.com/images/b/b4/Sfh_hb_4000_1_redline_10_26_21.pdf HUD FHA Single Family Housing Policy Handbook 10-26-2021]

*[https://www.hud.gov/program_offices/administration/hudclips/handbooks/hsgh/4235.1 HUD Home Equity Conversion Mortgages Handbook (4235.1)]

*[[Indem & MIA Forms & Processes]]

*[[Legal Department Goals]]

*[[NTS Contacts & Escalation]]

*[[Privacy Policy]]

*[[SDN Hits - OFAC]]

*[[WFG Powerpoint Templates 2018]]

*[[Underwriter Information]]

* Consult the [//meta.wikimedia.org/wiki/Help:Contents User's Guide] for information on using the wiki software.

==WFG Company Information==

*[https://uww.wfgnationaltitle.com/images/b/ba/Form_B_org_chart_3-15-25.pptx Williston Org Chart 3-15-2025]
*[https://uww.wfgnationaltitle.com/images/c/c0/ORG_CHART_WFG_FAMILY_with_FEINs_%28all_entities%29_7-26-23.pdf Williston Org Chart 7-26-2023]
*[https://uww.wfgnationaltitle.com/images/9/9a/ORG_CHART_-_WFG_FAMILY_%28no_Homer_or_SPEs%29_3-01-23.pdf Williston Org Chart 3-01-2023]
*[https://uww.wfgnationaltitle.com/index.php/File:ORG_CHART_-_WFG_FAMILY_10-01-20.pdf Williston Org Chart 10-1-2020]
*[https://uww.wfgnationaltitle.com/images/6/6e/Williston_Org_Chart.pdf Williston Org Chart 12-11-2017]

*[https://uww.wfgnationaltitle.com/images/d/de/Agency_Operations_Org_Chart_9.21.22.pdf Agency Operations Org Chart 9.21.22]
*[https://uww.wfgnationaltitle.com/images/8/8b/Agency_Operations_Summary_9.22.2022.pdf Agency Operations Summary 9.22.22]

===Cost Codes===

*[https://uww.wfgnationaltitle.com/images/f/f2/WFG_COA_cost_code_Segment_Structure_v_2023.07.05.xlsx WFG Company and Cost Codes 7-5-2023]

===Form 9 Annual Reports===

*[https://uww.wfgnationaltitle.com/images/5/53/WFGNTIC.Form9.AS.2015.pdf 2015 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/1/1f/WFGNTIC_51152_2016_Form_9.pdf 2016 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/a/ac/WFGNTIC.Form9.AS.2017.pdf 2017 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/8/83/WFGNTIC.Form9.AS.2018.pdf 2018 Form 9 Annual Statement]
*[https://uww.wfgnationaltitle.com/images/e/e5/WFGNTIC.Form9.AS.2019.final.pdf 2019 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/5/5b/WFGNTIC.Q1.2020._Form9_-_Final.pdf 1Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/3/32/WFGNTIC.Q2.2020.Form9_-_Final.pdf 2Q 2020 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/f/fb/WFGNTIC.Q3.2020.Form9_-_Final.pdf 3Q 2020 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2020.Form9_-_Final.pdf 2020 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/e/e1/WFGNTIC.Q1.2021.Form9_-_Final.pdf 1Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d2/WFGNTIC.Q2.2021.Form9-Final.pdf 2Q 2021 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d7/WFGNTIC.Q3.2021.Form9-Final.pdf 3Q 2021 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/2/29/WFGNTIC.AS.2021.Form9-Final.pdf 2021 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/a/a7/WFGNTIC.Q1.2022.Form9-Final.pdf 1Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q2.2022.Form9-Final.pdf 2Q 2022 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/d5/WFGNTIC.Q3.2022.Form9-Final.pdf 3Q 2022 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/images/6/6a/WFGNTIC.AS.2022.Form9-Final.pdf 2022 Form 9 Annual Statement]
**
**[https://uww.wfgnationaltitle.com/images/d/d4/WFGNTIC.Q2.2023.Form9-Final.pdf 2Q 2023 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/9/96/WFGNTIC.Q3.2023.Form9-Final.pdf 3Q 2023 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2023.Form9-Final.pdf 2023 Form 9 Annual Statement]
**[https://uww.wfgnationaltitle.com/images/9/94/WFGNTIC.Q1.2024.Form9-Final.pdf Q1 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/c/c4/WFGNTIC.Q2.2024.Form9-Final.pdf Q2 2024 Form 9 Quarterly Statement]
**[https://uww.wfgnationaltitle.com/images/d/dd/WFGNTIC.Q3.2024.Form9-Final.pdf Q3 2024 Form 9 Quarterly Statement]
*[https://uww.wfgnationaltitle.com/index.php/File:WFGNTIC.AS.2024.Form9-Final.pdf 2024 Form 9 Annual Statement]

===Single Risk Limits by State===

*[https://uww.wfgnationaltitle.com/images/c/c0/Single_Risk_limits_WFGNTIC.xlsx Single Risk Limits Spreadsheet]

===State of the Company Report ===

*[https://uww.wfgnationaltitle.com/images/3/3e/WFG-State-of-the-Company-2024-Q1.pdf State of the Company 1Q 2024]
*[https://uww.wfgnationaltitle.com/images/4/40/WFG-State-of-the-Company-2023-Q3.pdf State of the Company 3Q 2023]
*[https://uww.wfgnationaltitle.com/images/b/b7/WFG-State-of-the-Company-2022-Q3-final-1.pdf State of the Company 3Q 2022]
*[https://uww.wfgnationaltitle.com/index.php/File:WFG-State-of-the-Company-Q2-2021-final-1.pdf State of the Company 2Q 2021]
*[https://uww.wfgnationaltitle.com/images/0/00/WFG-State-of-Co-Q1-2019.pdf State of the Company 2019]
*[https://uww.wfgnationaltitle.com/images/WFG-State-of-the-Company-Report.pdf State of the Company 2018]
*[https://uww.wfgnationaltitle.com/wp-content/uploads/2017/07/WFG-State-of-Co-July-2017.pdf State of the Company 2017]

File:Tools we have available rev'd 12-3-2023.docx

2025-05-08T21:11:58Z

Alanfields: Alanfields uploaded a new version of File:Tools we have available rev'd 12-3-2023.docx

Commercial & Reinsurance

2025-04-08T15:59:17Z

Alanfields:

Commercial Materials for Underwriters

Beginning September 30, 2023, WFG will be submitting facultative reinsurance requests to Chaucer.
Here are the forms to be completed.

* [https://uww.wfgnationaltitle.com/images/c/c7/Chaucer_Reinsurance_Request_Form.docx Chaucer Reinsurance Request]
* [https://uww.wfgnationaltitle.com/images/4/48/FAC_Master_Pricing_Sheet_for_Chaucer_Capacity_9-25-2023.xlsx Premium Calculator Chaucer]

Explanation of our Reinsurance structure for lenders and others:

*[https://uww.wfgnationaltitle.com/images/e/e2/Response_to_Reinsurance_Info_Request_2024_03.docx Explanation of our Reinsurance 2024]
*[https://uww.wfgnationaltitle.com/images/8/80/Response_to_Reinsurance_Info_Request_2023_01.docx Explanation of our Reinsurance 2023]
*[https://uww.wfgnationaltitle.com/images/a/a6/Response_to_Lender_Info_Request_2022_01.docx Explanation of our Reinsurance 2022]

List of High Value Transactions

*[https://uww.wfgnationaltitle.com/images/1/18/Assortment_of_High_Value_Transactions.docx High Value Transactions 3-17-2025]

File:Assortment of High Value Transactions.docx

2025-04-08T15:58:39Z

Alanfields: