| http://www.w3.org/ns/prov#value | - Notwithstanding paragraph (e)(2) of this section, a qualified mortgage is a covered transaction that satisfies:(A) The requirements of paragraphs (e)(2)(i) through (iii) of this section; and(B) One or more of the criteria in paragraph (e)(4)(ii) of this section.(ii) Eligible loans.
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