What is the latest date that a settlement agent is allowed to provide the seller with the closing disclosure?

At consummation of the mortgage. Consummation of the mortgage takes place when the buyer signs the loan papers. The closing disclosure must include all the relevant information about the mortgage loan, including closing costs and the agreement on who pays them. The rest of the information about the loan (monthly payment, interest rate, etc.) is not important for the seller, but the closing costs and who pays for them is important.

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