Since lot/land and swing/bridge loans are exempt from ATR requirements, do we need to disclose homeowners insurance, property taxes, etc., on the loan estimate? The instructions for completing the loan estimate refer back to the ATR section, which is what's confusing us.

Are you referring to the "Estimated Taxes, Insurance & Assessments" part of the "Projected Payments" section on page 1 of the LE?

I think it just refers back to the ATR requirements because that is where "Mortgage Related Obligations" is defined and that's what needs to be disclosed in that section. I do believe you do need to show those costs for all loans subject to the Integrated Disclosure.

Yes, that is the section of the LE I'm referring to; I should have been more specific in my post. Thank you for responding.