If the only loans we sell on the secondary market are NOT HPML's do we maintain our exemption from escrows as a small creditor/lender?

1026.35(b)(2)

I'm not sure I understand your question. The small creditor exemption is based on 3 factors - less than 500 originated covered loans (defined in 1026.43) in the previous calendar year, more than 50% of covered loans are originated in rural or underserved markets and assets less than $2B. You have to meet all 3 to be a small creditor.

I'm not a small creditor and I'm not familiar with the "forward commitment" you are referring to. As I understand the exemptions if you originate a covered loan and sell it the following day then it is 1 origination that counts toward the 500 originations for your institution.