I am trying to determine how to disclose on the GFE and HUD-1 a $100 credit we propose to offer mortgage applicants who have a specified existing relationship with the bank: e.g., an existing deposit account with at least $10,000. Must this be disclosed as POC/L on some line of the HUD or should it simply be included in lines 204 -209 as a credit, as provided in Question 12 of the HUD response to the Mass Bankers?

Basically, you can do this any way you want. Many lenders position this as a credit toward a specific service, listing the $100 as a p.o.c. and the rest of the fee, if there is one, in the calculation column. You can also include it as suggested in the HUD Q&A. Both ways are legal.