| 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 first mortgage corporation 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 you paid $3,000 in points, you would claim an first mortgage corporation deduction of $100 for the points paid. If you refinance, sell or pay off the mortgage early, you can 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 first mortgage corporation case you would have to continue to amortize the remaining points over |
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