Investor Accounting
MPF Investor Accounting is responsible for oversight of the Master Servicer (Computershare Limited f/k/a Wells Fargo Corporate Trust Services). After funding, you will need to become familiar with the requirements, MPF Program forms and exhibits for your monthly reporting. Please refer to the applicable MPF Product Servicing Guides for complete details.
Selling and Servicing Guides
The MPF Program provides selling and servicing guides for all products, specific manuals, forms, and exhibits (together referred to herein as the “Guides”). The Applicable Agreements apply to all Servicers servicing Mortgage Loans sold under the MPF Program. This Servicing Guide outlines the requirements and/or processes for Servicers servicing loans under the MPF Program. Servicers must abide by the procedures, terms, and conditions set forth in this Servicing Guide, as it may be amended from time to time. Failure of a Servicer to perform its obligations under either the Applicable Agreements or the Guides constitutes an Event of Default entitling the FHLBank to exercise all available remedies as provided in the Guides and Applicable Agreements, including but not limited to termination of its Servicing Rights.
2026 MPF Investor Reporting Exhibits
Exhibit A
2026 MPF Traditional Product Investor Reporting Calendar
Exhibit A-X
2026 MPF Xtra Investor Reporting Calendar
Exhibit A-M
2026 MPF Government MBS Investor Reporting Calendar
MPF Investor Accounting Tips
- The MPF Program recommends that you fund the full amount for the reporting activity that you have reported for the day. Once the iTAR and daily remittance reminder emails are received, you can reconcile your remittance against them and remit any shortages at that point.
- It is highly recommended for all Servicers to reconcile accounts daily based on reporting activity. Cash deposited should equal cash expected. When those amounts are different they must be resolved immediately.
- Investor Reporting - Daily Remittance Reminder
- The MPF Program Master Servicer, Computershare, sends PFIs an automated e-mail (daily) notifying PFIs of the next day’s anticipated remittance/draft amount. This e-mail includes the remittance balance based on the data the PFI has submitted through their daily investor reporting.
- The P&I remittance cash reconciliation for A/A mortgage loans
- MPF Xtra accounts are debited daily based on the Investor reporting activity from the previous day. In the event the PFI doesn’t remit sufficient funds the account will be overdrawn. If the account is overdrawn, PFIs are required to fund the account in the same day via wire or same day ACH to clear the overdraft exceptions. If a PFI has over remitted funds, the surplus will remain in the account and PFIs are expected to contact the MPF Provider to reconcile or short funds during their next remittance. This new process allows Servicers to resolve reporting activity in real time and make reconciling cash more efficient.
- To help avoid Overdrafts, MPF recommends that you fund the full amount for the reporting activity that you have reported for the day. Once the iTAR and daily remittance reminder emails are received, you can reconcile your remittance against them and remit any shortages at that point.
- In order to help avoid Overdrafts, It is highly recommended for all Servicers to reconcile accounts daily based on reporting activity. Cash deposited should = Cash expected. When those amounts are different they must be resolved immediately.
MPF Investor Reporting Tips
- Exception Clearing Reports (ECRs) are due by 12 (noon) ET on specified dates
- MPF Reports and Turnaround Reports (TARs) are due by 5 pm ET on specified dates
- Form SG300 due by 12pm (noon) ET
- Liquidation Proceeds – Servicers must deposit all payoff funds or Liquidation Proceeds, including the funds from a short sale and the disposition of an REO property (sale and primary mortgage insurance proceeds), into the P&I Custodial Account with the MPF Provider by 2:00pm Central Time the next Business Day following the Servicer’s receipt of the funds.
- Reporting Removal Transactions – All removal transactions (payoffs, foreclosures, short sales, deeds-in- lieu of Foreclosure, and third party sales) must be included on the daily investor report and reported to the Master Servicer by 12:00pm (Noon) the next Business Day after the activity has occurred.
- 2026 MPF Traditional Product Investor Reporting Calendar
- MPF Reports are due by 12pm (noon) ET
- ECR is due withing 24 hours of Initial TAR receipt (ECR is only required if MPF system of record needs to be updated)
- PFIs will receive their Initial TAR within 24 hours of receipt of loan level file
- Form SG300 and Form SG301X are due by 12pm (noon) ET
Helpful Hints: Any reporting received on business day two will be drafted on business day two
- Exception Clearing Reports (ECRs) are due by 12 (Noon) ET on specified dates.
- MPF Reports and Turnaround Reports (TARs) are due by 5pm ET on specified dates.
- Form SG300 is due the first business day of each month.
Loan Level File is due by 5pm on the first business day of each month.
MPF Investor Accounting / Reporting Reference Guide
Servicing Guide
Investor Reporting
Monthly Custodial Account Reconciliation
- Form SG320: P&I Custodial Account Reconciliation
- Form SG320A: P&I Custodial Account Reconciliation
- Form SG321: T&I Custodial Account Reconciliation
Remittance Day
On the 18th of the month (or business day prior if weekend or holiday)
*The total amount drafted from your Demand Deposit Account (DDA) on Remittance Day (on the 18th of the month or business day prior if weekend or holiday), totals from your remittance summary on your Final Turnaround Report (fTAR) which would include total principal, total net interest (+/-) any cash adjustments.
Servicing Guide
Investor Reporting
- Exhibit C: Electronic Transmission - ASCII Text File Layout
- Form SG403: Exception Clearing Report
- Form SG300: Monthly Summary and Remittance Report
- Form SG301-X: MPF Xtra Monthly Remittance Recap
Monthly Custodial Account Reconciliation
Remittance Day
Daily, by 2:00pm Central Standard Time the next Business Day following the Servicer’s receipt of the funds
*The Servicer must deposit all funds into the P&I Custodial Account held with the MPF Program by 2:00pm Central Standard Time the next Business Day following the Servicer’s receipt of the funds.
Servicing Guide
Investor Reporting
Monthly Custodial Account Reconciliation
Remittance Day
On the 18th of the month (or business day prior if weekend or holiday)
*The total amount drafted from your Demand Deposit Account (DDA) on Remittance Day (on the 18th of the month or business day prior if weekend or holiday), totals from your remittance summary on your Final Turnaround Report (fTAR) which would include total principal, total net interest (+/-) any cash adjustments.
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