Using the Bank Secrecy Act to Combat Mortgage Fraud Presented by Andrew F. Campbell Ober|Kaler © Copyright 2012. Sheshunoff Consulting + Solutions. All rights reserved. 2 © Sheshunoff Consulting + Solutions Introduction On February 14, 2012, the Financial Crimes Enforcement Network (FinCEN), a bureau of the Treasury Department, published its final rule requiring non-bank residential mortgage lenders and originators (RMLOs) to establish anti-money laundering (AML) programs and to report suspicious activities under the Bank Secrecy Act (BSA). 77 Fed. Reg. 8148. While banks that make residential mortgage loans are already subject to AML/BSA requirements, other RMLOs, such as mortgage brokers and nonbank lenders, have been exempt. According to FinCEN, this gap has been exploited by criminals and has hampered law enforcement's ability to detect and investigate mortgage fraud. Through their involvement in up-front origination and documentation efforts, and their direct access to the customer, RMLOs are in a unique position to identify mortgage fraud before it occurs and to provide important evidence to law enforcement. 3 © Sheshunoff Consulting + Solutions Mortgage Fraud is a Thriving Business • • Loan Origination. The distressed real estate market has created opportunities for perpetrators to prey on homeowners at the loan origination stage, through misrepresentations on loan applications, use of phony appraisals, creation of straw purchasers, and home "flipping" Fraudulent schemes. Fraudulent schemes have also been an inevitable adjunct to the depressed market – Foreclosure/Loan modification. Along with the increase in foreclosures and the decline in home prices, there has been a marked increase in scams involving firms promising foreclosure rescue, loan modification guarantees, credit relief and repair, and fraudulent short sales (through property "flopping") – Existing Equity. Fraudsters are also targeting existing equity and are preying on retirees through home equity conversion, or reverse mortgage, schemes 4 © Sheshunoff Consulting + Solutions The AML/BSA Rule • Adopts an Incremental Approach • Initially it will cover only those business entities and sole proprietors, though not individuals, that act as RMLOs • Other entities involved in the origination process, such as real estate agents and brokers, title companies, and appraisers, are not covered by the Rule but may be the subject of a future rulemaking • The Rule is effective April 16, 2012. The Compliance Date – i.e., the date by which lender/originators must have a fully functioning AML/BSA program – is August 13, 2012 5 © Sheshunoff Consulting + Solutions Loans Covered by the AML/BSA Rule • The Rule covers any loan secured by a mortgage, deed of trust, or other consensual security interest on a 1- to 4-family dwelling • Includes condominium units, cooperative unit, or mobile homes or trailers if used as a residence • The definition thus covers 1st and 2nd lien transactions and HELOCs 6 © Sheshunoff Consulting + Solutions Definitions – “Residential Mortgage Lender” • Includes non-bank mortgage lenders as well as investors in table funded transactions • The term does not include a bank or savings association, but appears to cover non-bank subsidiaries of banks, savings associations, and their holding companies • The term also does not cover individuals who finance the sale of their own dwellings or real property 7 © Sheshunoff Consulting + Solutions Definitions – “Mortgage Originator” • Purposefully broader than the SAFE Act definition • Includes any person who accepts a residential mortgage loan application or offers or negotiates terms of a residential mortgage loan • Unlike the SAFE Act, the definition includes entities that merely accept applications on behalf of a lender; there is no requirement that the originator negotiate or impart the terms of a loan in any way • The definition also covers entities that negotiate terms on behalf of a lender, even if such entity does not physically accept the application • May cover mortgage servicers under certain circumstances 8 © Sheshunoff Consulting + Solutions “Mortgage Originator” (continued) • There are no de minimas exceptions for dollar amount, volume, net worth, or number of employees • The Rule covers every RMLO who is not covered by one of the Rule's narrow exemptions • One saving note is that the Rule does not apply to individuals outside of their role as responsible parties in an RMLO entity. This is unlike the SAFE Act, which generally includes individuals other than certain administrative staff in its licensing and registration requirements 9 © Sheshunoff Consulting + Solutions Exempt Persons • Individuals, except in their capacity as a sole proprietor • Banks and savings associations • Persons registered with, and functionally regulated or examined by, the SEC or Commodity Futures Trading Commission • A government sponsored enterprise regulated by the Federal Housing Finance Agency • Federal or state agencies or authorities that administer mortgage or housing assistance, fraud prevention or foreclosure prevention programs 10 © Sheshunoff Consulting + Solutions The AML/BSA Program • Every RMLO must develop and implement a written AML program, which must be approved by senior management and made available to FinCEN upon request • As with banks, the AML program will be subject to regular compliance examinations. FinCEN will work with other regulatory agencies to develop appropriate compliance examination procedures and will delegate complete or partial examination authority in later rulemakings • At this time the candidates for such delegated authority include the IRS, state regulatory agencies, the Consumer Financial Protection Bureau, and the federal banking agencies with respect to bank affiliates 11 © Sheshunoff Consulting + Solutions Elements of the AML/BSA Program • An effective AML/BSA program generally has 4 elements, known as the “4 pillars” • Every RMLO that implements a Program should – – – – Create Written Policies, Procedures, and Controls Designate a Compliance Officer Provide for Ongoing Training Require Independent Testing 12 © Sheshunoff Consulting + Solutions Written Policies, Procedures, and Controls • Each RMLO must develop written policies, procedures, and controls that enable it to effectively detect, investigate, and report mortgage fraud • Such policies, procedures and controls should integrate the RMLO's agents and brokers and have a process for obtaining relevant customer information • Just as banks and other entities have crafted AML policies that specifically address their individual businesses, RMLOs must design policies that enable it to effectively address mortgage fraud • Because of the regulatory attention being given to this issue, bankers would be well advised to review their existing AML programs to include a mortgage fraud component 13 © Sheshunoff Consulting + Solutions Designating a Compliance Officer • Each RMLO must designate a compliance officer to implement its AML/BSA Program • The compliance officer is also responsible for monitoring and updating the program and ensuring that appropriate persons are trained • Most good-size corporate RMLOs probably have a compliance officer and will be in charge of folding the new requirements into its existing compliance program • This requirement will likely be most burdensome to smaller shops and individuals 14 © Sheshunoff Consulting + Solutions Ongoing Training • The AML program must provide for on-going training of appropriate persons concerning their responsibilities under the program • An RMLO may satisfy this requirement with respect to its employees, agents, and brokers by directly training such persons or verifying that such persons have received training by a competent third party 15 © Sheshunoff Consulting + Solutions Independent Testing • The AML program must provide for independent testing to monitor and maintain an adequate program, including testing to determine compliance by the company's agents and brokers with their obligations • Such testing may be conducted by a third party or by an officer or employee of the RMLO 16 © Sheshunoff Consulting + Solutions BSA Reporting • The Rule also brings RMLOs into the BSA reporting regime, which requires each RMLO to file with FinCEN reports of suspicious transactions (SARs) relevant to possible violations of any laws or regulations • An RMLO may also file a SAR if the RMLO believes it has relevant information even if the SAR is not required 17 © Sheshunoff Consulting + Solutions Suspicious Activity Reports (SARs) A transaction must be reported if it is conducted or attempted by, at, or through an RMLO and involves funds or other assets of at least $5,000, and the RMLO knows, suspects, or has reason to suspect that the transaction, by itself or as part of a broader pattern: – involves funds derived from illegal activity or is intended to hide or disguise funds derived from illegal activity – is designed, whether through structuring or other means, to evade any requirements of the BSA – has no business or apparent lawful purpose or is not the sort in which the particular customer would normally be expected to engage, and the RMLO knows of no reasonable explanation for the transaction or – involves use of the RMLO to facilitate criminal activity 18 © Sheshunoff Consulting + Solutions Timing; SAR Confidentiality/Immunity • SARs must be filed within 30 calendar days after the date of the initial detection by the RMLO of facts that may constitute a basis for filing the SAR • SARs, and any information that would reveal the existence of a SAR, are confidential and generally may not be disclosed by the filing party; such disclosure may result in stiff penalties • To protect SAR filers from liability and to encourage the filing of SARs, any party filing is exempt from civil liability from any person, including the subject of the SAR 19 © Sheshunoff Consulting + Solutions Mortgage Fraud • Mortgage fraud perpetrators include mortgage brokers, lenders, appraisers, underwriters, accountants, real estate agents, settlement attorneys, land developers, investors, builders, bank account representatives, and trust account representatives • Top states for mortgage fraud activity during 2010 were California, Florida, New York, Illinois, Nevada, Arizona, Michigan, Texas, Georgia, Maryland, and New Jersey; reflecting the same demographic market affected by mortgage fraud in 2009 • Various organized criminal groups are becoming increasingly involved in mortgage fraud activity, including Asian, Balkan, Armenian, Russian, and Eurasian organized crime groups have been linked to short sale fraud and loan origination schemes Source: FBI 2010 Mortgage Fraud Report Year in Review (August 2011) 20 © Sheshunoff Consulting + Solutions Current Environment “The current and continuing depressed housing market will likely remain an attractive environment for mortgage fraud perpetrators who will continue to seek new methods to circumvent loopholes and gaps in the mortgage lending market. These methods will likely remain effective in the near term, as the housing market is anticipated to remain stagnant ….” FBI Report at p. 4 21 © Sheshunoff Consulting + Solutions Main Types of Mortgage Fraud Prevalent mortgage fraud schemes include – loan origination – illegal property flipping – straw borrowers and buyers – title/escrow/settlement – real estate investment – short sales – foreclosure rescue/loan modification – other 22 © Sheshunoff Consulting + Solutions Loan Origination Fraud • Two types: Fraud for Property and Fraud for Profit • Applicant(s) misrepresents information to obtain the loan(s); e.g., income, assets, debt level, job history and status, and may engage in occupancy fraud and asset rental fraud • Fraud for Property – Usually involves a single loan – Borrower would not qualify for the loan without misrepresenting personal information • Fraud for Profit – May involve multiple loans – Usually involves fraudulent appraisals and loan documents – Third parties are often involved in the scheme and are paid for their efforts 23 © Sheshunoff Consulting + Solutions Loan Origination Fraud continued • Found in both residential and commercial loans • FBI reports commercial real estate fraud can expose insider and accounting fraud • Found in half of all bank failures • May be used by insiders to conceal the bank’s poor financial condition 24 © Sheshunoff Consulting + Solutions Illegal Property Flipping • Based on fraudulent appraisal • Property is purchased by the perpetrator and is then resold at a price based on a fraudulent appraisal that inflates the property’s market value • Requires collusion with the appraiser and sometimes involves the loan originator and title company who are paid for their efforts • Often involves straw purchasers • Purchase and sale transactions are closed within a short time frame, often on the same day • Loan ends in first payment default 25 © Sheshunoff Consulting + Solutions Straw Borrower or Buyer • Straw borrower: an individual whose personal profile is used to serve as a cover for a transaction • May be willing participants or victims of identity theft Straw buyers can cause loans to be approved that would ordinarily be declined • Individuals frequently act as straw buyers to help family and friends obtain property 26 © Sheshunoff Consulting + Solutions Settlement Fraud • Involves the diversion of funds at settlement • May involve one or more of the following: – Previous loans are not paid off – Reconveyance or transfer of property – Failure to record closing documents – Charging the homeowner for title insurance that is never placed – Fraudulent liens – Phony escrow agents – Outright theft of settlement funds 27 © Sheshunoff Consulting + Solutions Real Estate Investment Schemes • Borrowers obtain loans for multiple properties within a short period of time; frequently the subject properties are located in states outside the borrower's home state. • Investors are solicited to purchase investment or rental properties at inflated prices and are told properties will be renovated and sold in approximately one year, and that mortgage payments would be made with rental income • Fraudulent activities include appraisal fraud, asset rental fraud, occupancy fraud, illegal property flipping, forged or fraudulent documents, the use of straw buyers and misrepresentation of assets and debts • Ultimately the borrowers were left owing mortgages that exceeded the property value. 28 © Sheshunoff Consulting + Solutions Short Sale Schemes • Involves “property flopping,” where the property value is deflated for purposes of the short sale and is subsequently resold at actual market value • False statements to the lender regarding hidden relationships and intentions to resell the property • Often involves collusion with brokers, appraisers, and homeowners and manipulation of the Broker’s Price Opinion (BPO) 29 © Sheshunoff Consulting + Solutions Foreclosure Rescue/Loan Modification • A form of advance fee scheme where perpetrator guarantees successful loan modification or prevention of foreclosure, takes fee from the consumer and provides no service or disappears • Foreclosure prevention may involve transfer of the property by the homeowner to the perpetrator by quit-claim deed • Perpetrators often located out-of-state from the property involved • Scams feed on consumer desperation 30 © Sheshunoff Consulting + Solutions Other Types of Mortgage Fraud • Builder Bailout Schemes • Property Theft – Fraudulent loan sales – Loan applications made in the name of deceased owners – ID theft • Shotgun HELOC transactions • Equity Skimming 31 © Sheshunoff Consulting + Solutions An Effective AML/BSA Policy • Banks, savings associations, and RMLOs that wish to develop an AML/BSA Policy that effectively combats mortgage fraud should at a minimum, incorporate the following elements into their policy: – Effective Fraud Detection Measures through the development and maintenance of a “Red Flag” list designed to cover different types of fraudulent activity – Identify mortgages that may contain false or misleading information through adequate mortgage application screening procedures – Performance of appropriate due diligence on borrowers, sellers, and service providers, including appraisers, loan originators, and settlement agents • The policy will need to be continually updated as new varieties of fraudulent activity are discovered 32 © Sheshunoff Consulting + Solutions Where to Look for Clues • • • • • • • • • • • Loan Application Sales Contract Credit Report Verification of Employment (VOE) Verification of Deposit (VOD) Asset Documentation Income Documentation/Tax return Appraisal Title HUD-1 Escrow/Closing Instructions 33 © Sheshunoff Consulting + Solutions Resources http://www.fincen.gov/ http://www.fbi.gov/stats-services/publications/mortgage-fraud2010/2010-mortgage-fraud-report https://www.efanniemae.com/utility/legal/antifraud.jsp https://www.efanniemae.com/utility/legal/pdf/commonredflags.pdf http://www.freddiemac.com/singlefamily/preventfraud/ www.dfi.wa.gov/cs/mb_exam_files/mortgage_fraud_red_flags.doc