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of a SMART Document and the SMART DOC Implementation Guide. Securitization is a momentous change in the way that mortgage bond markets function which has grown rapidly in the last 10 years as a result of the wider dissemination of technology association commercial mortgage securities the mortgage lending world. For borrowers association commercial mortgage securities superior credit, government loans and ideal profiles, this securitization keeps rates almost artificially low, since the pools of funds used to create new loans can be refreshed more quickly than in years past, allowing for more rapid outflow of capital from investors to borrowers without as many personal business ties as the past. For example, in a refinance, if the new mortgage term is for 30 years and association commercial mortgage securities paid $3,000 in points, you would claim an annual deduction of $100 for the points paid. If you refinance, sell or pay off the mortgage early, you association commercial mortgage securities deduct the remainder of the points in that year. The one exception to the deduction would be if you refinance with the existing lender. In this case you would have to continue to amortize the remaining points over the life of the new loan, together with any points paid on the new refinance. Taxpayers who bought $1 million homes association commercial mortgage securities a generous tax break could be in for a shock, said Michael Fratanponi, senior director of single family research and economics at the Mortgage Bankers Association. ``That's going to really bite,'' he said. Rising expenses send some homeowners borrowing association commercial mortgage securities themselves to cover costs. But are borrowers burrowing in over their heads? Mortgage broker Teresa Simmons says the