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The CPAs Guide to Financial and Estate Planning - Vol 3
Once that has occurred, the condition of marriage has been satisfied, and the property can be released from escrow. No gift tax issue exists because the
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Mortgagor will not cancel, surrender or modify any Lease without the written consent of the Lender. Mortgagor shall furnish Lender with a subordination,
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Mortgage Modification and Alteration of Priorities Between
The Alabama Supreme Court agreed, and the result is generally consistent with the common law that when a mortgage is fully paid it is deemed cancelled.
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