Lenders Put the Lies in Liar’s Loans and Bear the Principal Moral Culpability

By William K. Black

A reader has asked several important questions about liar’s loans that are critical to understanding the causes of the ongoing U.S. crisis. By 2006, half of all loans called “subprime” were also liar’s loans. Roughly one-third of all home loans made in 2006 were liar’s loans. The crisis was originally called a “subprime” crisis, but it was always a liar’s loan crisis. The reader is correct to inquire about causation and moral culpability.

“Dr. Black, are liar’s loans the same as stated income loans? In either case, how do we know whether buyers or loaners put the income for the loan? If most of these reported incomes were entered by borrowers, I would think most of the blame falls on them.”

Yes, “liar’s” loans are what the industry called “stated income” and “alt-a” loans when they were talking among themselves. Income was the primary category that was “stated” – i.e., listed without any verification as to accuracy – in a liar’s loans. Some liar’s loans, however, also “stated” employment, assets, and liabilities. “Stated income” is a euphemism for a liar’s loans, but it is at least honest about its insanity. Readers get it right immediately – they understand that no honest mortgage lender would make loans on this basis. (I expand on this point below.)

“Alt-a” is a bright shining lie. “Alt” is short for “alternative,” where the lie is that the loans are “underwritten” through an “alternative” methodology. True, if not underwriting can be considered an “alternative” to underwriting. Relying on a credit score is not underwriting, particularly in the home lending context. The borrower’s credit score does not tell the lender whether the borrower has the capacity to repay a $600,000 home loan. “A” is an even more blatant lie, it claims that the loan is “A” quality, i.e., “prime.”

Two bright shining lies were used to support the ludicrous claim that liar’s loans were really high credit quality. One, “alt-a” loans were made to entrepreneurs who could not document their income. Nonsense, there is a standard IRS form (4506t) that such a borrower can sign that allows the lender to check the income that the borrower reported to the IRS. (Borrowers have strong incentives not to inflate the income they report to the IRS.) Two, “alt-a” apologists claimed that borrowers really had the income they “stated” but were unwilling to document that income because they were hiding their income from their former spouse and children and/or the IRS. Anyone who has done honest lending will recall that one of the “C’s” an honest lender would insist upon is “character.” A borrower who is fraudulently hiding income from his children and the government is an exceptionally bad credit risk even if his income is real. There was never any evidence that “alt-a” borrowers really had the incomes stated on the loan applications. Because the lenders carefully did not seek to verify the stated income they could not have known that the wealthy deadbeat dads of the U.S. really had hundreds of billions of dollars hidden from their children. As I show below, liar’s loans were so massive that wealthy deadbeat dads and tax evaders could not have been more than a tiny percentage of the recipients of liar’s loans.

The fraud “recipe” for lenders

The reason that accounting control frauds characteristically engage in lending behavior that no honest lender would exhibit was that these perverse practices maximized reported short-term income and the executives’ compensation. There is a four-ingredient fraud “recipe” for lenders.

  1. Extreme growth through making
  2. Exceptionally bad loans at a premium yield (very high interest rate) while
  3. Employing extreme leverage (the lender has vastly more debt than equity), and
  4. Providing grossly inadequate allowances for future losses inherent in making bad loans

Check out the rest here…

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4closureFraud.org