California Code of Regulations
Title 10 - Investment
Chapter 3 - Commissioner of Financial Protection and Innovation
Subchapter 9 - Escrow Agents
Article 4 - Books, Records and Accounts
Section 1737 - Special Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Except as provided in Section 1737.1 of these rules, all money received by an escrow agent as part of an escrow transaction shall on or before the close of the next full working day after such receipt be deposited in a bank, a savings bank, or a savings and loan association in an account designated "trust" or "escrow" account. No funds other than those received as part of an escrow transaction shall be deposited in such account or otherwise commingled with escrow money.
(b) Pursuant to written instructions of the principals or electronic instructions received by an Internet escrow agent from the principals containing at least the provisions required by subsection (c), funds received in any particular escrow transaction and deposited pursuant to subsection (a) may subsequently be deposited into an interest-bearing escrow account established solely for such purpose at a bank, savings bank, savings and loan association or credit union ("financial institution") in the name of the escrow agent as trustee for the principals to the particular escrow identified by escrow number.
(c) The escrow instructions for interest-bearing escrow deposits shall, at a minimum:
(d) An escrow agent is responsible for establishing and maintaining an interest-bearing account so that the funds are fully insured or guaranteed, to the extent available by law.
(e) An escrow agent is responsible for establishing and maintaining adequate controls over the passbooks and certificates issued by financial institutions in connection with interest-bearing escrow accounts.
(f) An escrow agent depositing escrow funds into interest-bearing escrow accounts shall establish and maintain a control ledger summarizing the deposits in interest-bearing escrow accounts or shall make a memo entry on each individual escrow ledger. The posting of the ledger shall include the escrow number, interest-bearing account number, date of deposit, and amount of deposit.
(g) All funds deposited into an interest-bearing escrow account, including any interest paid thereon, shall be transferred from such account into the "trust" or "escrow" account before the close of escrow, except that a specified portion or all of the interest accrued may be retained in the interest-bearing escrow account until the end of the current calendar quarter if the escrow instructions of the principals so provide.
(h) Disbursements from the "trust" or "escrow" account shall not be made against funds deposited in an interest-bearing escrow account until such funds have been transferred and receipted into the "escrow" or "trust" account with proper posting to the particular escrow.
(i) Electronic fund transfers may be made between the "trust" or "escrow" account and any interest-bearing account.
(j) Interest paid on any interest-bearing escrow account shall be paid over to the principal having deposited the moneys in escrow unless the escrow instructions clearly specify that such interest is to be paid over to a named person other than the escrow agent. Notwithstanding any provision in any escrow instructions, the interest paid or payable on any interest-bearing account shall not be transferred to the account of, accrue to the benefit of, or otherwise be treated as an asset of the escrow agent.
(k) An escrow agent who wishes to transact business as an escrow agent on a basis other than as provided by this section may request in writing a variance to or waiver of any provisions of this section, but may not engage in business in a manner not in compliance with this section without first having received a waiver or variance in writing from the Commissioner.
1. Amendment
filed 11-24-65; effective thirtieth day thereafter (Register 65, No.
23).
2. Amendment filed 12-31-79 as an emergency; effective upon
filing. Certificate of Compliance included (Register 80, No. 1).
3.
Editorial correction of NOTE filed 4-6-83 (Register 83, No. 15).
4.
Amendment filed 7-23-84 as an emergency; effective upon filing (Register 84 No.
30). A Certificate of Compliance must be transmitted to OAL within 120 days or
all emergency language will be repealed on 11-20-84.
5. Editorial
correction of subsection (i) (Register 84, No. 46).
6. Certificate
of Compliance as to 7-23-84 order transmitted to OAL 10-23-84 and filed
11-26-84 (Register 84, No. 49).
7. Editorial correction of printing
errors in subsections (b), (c)(2), and (k)(1)(C) (Register 96, No.
52).
8. Amendment of subsections (a) and (g) filed 12-16-97;
operative 1-15-98 (Register 97, No. 51).
9. Amendment of subsections
(a)-(b), (i) and (l)(2) and amendment of NOTE filed 7-21-2003; operative
7-21-2003 pursuant to Government Code section
11343.4
(Register 2003, No. 30).
Note: Authority cited: Section 17400, Financial Code. Reference: Sections 17403.5, 17409, 17410 and 17411, Financial Code.