I am not sure I understand the situation. If the loan has already been made (or will be made in the very near future), the HPML requirements do not apply, since the application date is obviously before 4/1/2010.
If the customer plans to refinance the loan on or after 4/1/2010, you will need to make the HPML determination based upon the APOR rate that applies to the loan at the time the rate is set on the new application. It may turn out that the new loan is not an HPML.
However, as was pointed out in the previous post, if an HPML is made (with an application date on or after 4/1/2010), there is no option, either on the part of the customer or the lender, to not escrow.