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  • About
    • Membership
    • News
    • Boards and Committees
    • Alice Dittman Trailblazer Award
    • NBA Foundation
    • Leadership Program
    • Staff Directory >
      • Contact Us
  • Workforce
    • Careers
    • Post Job Openings
  • Advocacy
    • Legislative Update
    • BankPAC
    • Comment Letters
  • Compliance
    • Handbook
    • Compliance Update
    • Compliance Alliance
  • Education
    • Event Calendar
    • In-person Events/Training
    • Webinars
    • ABA Training
    • Banking Schools
    • CYBERSECURITY TRAINING
    • Sponsorships and Exhibits
    • Young Bankers (YBON)
  • Insurance
    • Agency Services >
      • Commercial Insurance
      • Personal Insurance
      • Livestock, Irrigation and Farm Insurance
      • Surety Bonds
    • Bank Property & Liability
    • Financial Institution Insurance
    • Benefit Plans
  • Bank Resources
    • Preferred Vendors
    • Associate Members
    • Marketing Resources
    • Financial Literacy
    • Single Bank Pooled ​Collateral Program
    • Bank Security
    • Compensation & Benefits Survey

“RULE OF 78’S” RESTRICTIONS AND STATEMENTS OF PREPAYMENT AMOUNT

I.          RESTRICTIONS ON THE USE OF THE “RULE OF 78’S”

The use of the “Rule of 78’s” was restricted with the passage of HR 5334, signed by the President on October 28, 1992.  Note that this restriction is not an absolute bar of the “Rule of 78’s.”

Section 933 of the bill provides that for the purpose of calculating refund of interest for any pre-computed consumer credit transaction (entered into after September 30, 1993) of a term exceeding 61 months, the use of the “Rule of 78’s” is prohibited.  The creditor is required to compute the refund based on a method that is at least as favorable to the consumer as the actuarial method.

A creditor must promptly refund any unearned portion of the interest charge to the consumer if the consumer prepays in full the financed amount under a consumer credit transaction, regardless of the manner or reason for prepayment.

II.        STATEMENTS OF PREPAYMENT AMOUNT

When a creditor receives an oral or written request from a consumer for the disclosure of the amount due on a pre-computed consumer credit account, the creditor must, within five days beginning on the date of receipt of the request, provide the consumer with a statement that (a) shows the amount necessary to prepay the account in full; and (b) discloses the amount of any refund required to be paid to the consumer upon prepayment.  When the statement of prepayment amount request is made in writing, then the statement given to the consumer must also be in writing.  A consumer is allowed to obtain one free statement each year.  If additional statements are requested by a consumer, the creditor may charge a reasonable fee for such additional statements, the fee for which must be disclosed prior to furnishing the statement.

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Nebraska Bankers Association

233 South 13th Street, Suite 700
Lincoln, NE 68508
​402-474-1555
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