Here's the scenario. Suppose you have a good faith estimate that lumps all attorney fees on line 1107. However, when you look at the HUD, the attorney fees are broken out on lines 1101-1106. Is that OK or would the GFE have to represent a value on each line like the HUD?

The instructions for completing the GFE and the Settlement Statement are the same. I could see where the GFE might list all attorney fees on line 1107, if that was your best estimate at the time of preparation. There shouldn't be a practice of always listing all attorney fees on line 1107 of the GFE and then breaking them out on the HUD-1/1A.

Let's say we break down the attorney costs line item by line item (using best guesses). However, when the HUD comes back from the attorney, one of the line items represented on the GFE was not represented on the HUD. Wouldn't we be in the same situation as the above example? We would still have line items that didn't match up, correct?

I am a big fan of TELLING attorneys how the bank wants its documents and disclosures filled out. They shouldn't have free rein to do whatever they want. The bank bears the risk and should dictate the rules that control that risk.

If you prepared the GFE using your best guess, then it is fine. If the HUD-1/1A is properly completed, then it is fine. They don't have to match. One is an estimate and one is a final (exactment).