{"meta":{"key":"r001--main","task":"R001","title":"Debt Terminology and Definitions","parent_title":"Debt terminology and definitions","edition":"initial","path":"/research/r001--main/","kind":"initial","category":"subject","role":"primary_area","area_numbers":[1],"groups":["foundations"],"date":"2026-10-22","tables":9,"claims":35,"sources":34,"review_status":"revise","review_complete":true,"sha256":"73cb5c531b0c03a2ad90465822645d1bf8bbc352082d28f5d248c862275fd77e","headings":["Scope, controlling context, and executive findings","Detailed findings by assigned term and debt lifecycle","Procedures, rights, costs, credit, tax, collateral, and settlement suitability","Worked examples and outcome comparisons","Worked delinquency, default, and charge-off example","Worked TSR fee-allocation example","Worked tax-insolvency example","Worked FCRA date example","Outcome comparison","Source register","Claim and evidence register","Granular coverage, publication opportunities, gaps, and researcher self-check","Coverage of every assigned seed topic","Additional material questions discovered","Publication holds","Distinct article, tool, and annotated-document opportunities","Researcher self-check"],"generation_provenance":{"actual_route":null,"actual_model":null,"actual_mode":null,"provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"R001/initial","facets":{"geography":["us"],"debt_type":[],"stage":[],"subject":["definitions-classification","ownership-transfer"]},"scope":"This is an extensive investigation of area A001 itself, not a broad multi-area survey. Expand every item in the area scope into answerable questions. Cover concepts, eligibility/liability, debt lifecycle, actual procedures, documents, deadlines, costs, alternatives, rights, settlement suitability, failure cases, tax/credit/collateral consequences and recovery insofar as relevant. Distinguish research from professional individualized advice. For conceptual/editorial/data/institutional topics adapt these dimensions meaningfully rather than invent consumer enrollment rules. Include representative primary-source examples and explicit geographic boundaries.","pending_corrections":0},"markdown":"# SettleADebt.com Research Assignment R001 — Debt Terminology and Definitions\n\n**Assigned area:** A001 — Debt terminology and definitions\n\n**Research baseline and actual check date:** October 22, 2026, America/Los_Angeles\n\n**Scope:** Reusable editorial/legal research reference; not individualized legal, tax, credit, bankruptcy, or financial advice.\n\n**Evidence standard used:** Primary federal statutes and regulations, Supreme Court decisions, federal-agency materials, California Judicial Branch material, and complete current public creditor agreements were preferred. Secondary material was not used to establish a consequential rule where a primary source was available. Public creditor agreements were treated as examples, not as universal creditor policy or as any borrower's individual agreement.\n\n## Scope, controlling context, and executive findings\n\nThe first and most important A001 conclusion is that the assigned words do **not** form one legally standardized sequence with one universal meaning. A single obligation can simultaneously be a “debt” under one statute, “delinquent” under a servicing rule, “in default” under its contract, “charged off” for accounting purposes, “in collection” operationally, and still remain legally enforceable. Later, it can be “settled,” partially “forgiven,” reported as a tax “discharge of indebtedness,” and yet still require a separate lien release or satisfaction filing. **Treating those words as synonyms is a material editorial error.** [R001-C001, R001-C033] Federal law itself illustrates the context problem: the Bankruptcy Code defines “debt” as liability on a claim, while the FDCPA uses a narrower consumer-purpose definition, and Regulation Z separately defines “credit” as the right to defer payment or incur debt and defer payment. 1\n\nA practical reference model is therefore:\n\n| Concept | Core question it answers | What it ordinarily does **not** establish by itself |\n| --- | --- | --- |\n| **Debt** | Is there an obligation or alleged obligation to pay? | Whether it is enforceable, consumer-purpose, secured, due now, collectible, or dischargeable |\n| **Credit** | Is payment deferred, or may debt be incurred and paid later? | That money is presently overdue |\n| **Liability** | Who or what is legally responsible for a claim? | That the liability is presently due, unsecured, or collectible |\n| **Arrears** | What required amounts/payments remain overdue? | A universal federal status or acceleration right |\n| **Delinquency** | How late is required performance under the relevant rule/program? | Contractual default, charge-off, or forgiveness |\n| **Default** | Has a specified contractual/statutory default event occurred? | That 30/60/90/180 days have necessarily elapsed |\n| **Charge-off** | Has a creditor recognized/removes a loan as a loss for accounting/regulatory purposes? | Cancellation, forgiveness, discharge, release, or inability to collect |\n| **Collection** | Is someone seeking recovery/payment? | That a lawsuit is permitted or that the collector is covered by the FDCPA |\n| **Settlement** | Have parties agreed to altered terms resolving some/all claimed liability? | Performance, tax treatment, credit deletion, lien release, or a particular discount |\n| **Restructuring** | Have payment or other contractual terms been modified? | Forgiveness of principal |\n| **Forgiveness** | Has a creditor relinquished some repayment obligation? | Tax exclusion or lien release |\n| **Cancellation** | Has some or all indebtedness been canceled/extinguished in the relevant legal/tax context? | A universal reason, tax result, or credit-report outcome |\n| **Discharge** | Has indebtedness been released under a particular legal regime, most importantly bankruptcy or tax/federal-claims law? | Automatic extinction of every lien |\n| **Satisfaction** | Has an obligation or judgment been fulfilled/accepted as satisfied under governing law? | That all related liens or claims against every party have been released |\n| **Release** | Exactly which claim, lien, security interest, guaranty, person, or right has been relinquished? | Anything beyond the release's stated/legal scope |\n\nThat separation is supported particularly strongly by the Federal Reserve's accounting treatment of charge-offs and recoveries, federal banking guidance treating settlement as forgiveness of part of a credit-card balance in return for payment of the remainder, federal claims regulations expressly separating “discharge” from merely suspending or terminating collection activity, and bankruptcy law separating personal liability from surviving liens. 2\n\n**Jurisdictional boundaries matter.** The FDCPA definition concerns consumer transactions primarily for personal, family, or household purposes; Regulation Z likewise has a consumer-purpose concept. By contrast, the Bankruptcy Code's “debt” definition is not confined to consumer transactions, and federal tax cancellation-of-debt rules address consumer and business indebtedness but have different exclusions and consequences. 3\n\n**Creditor policy must be separated from contract.** The CFPB's agreement database says its filed card agreements contain general terms and are not account-specific; an actual cardholder may have different applicable pricing and account terms. Capital One's Q2-2026 public agreement itself says the applicable combination of terms varies by offer and creditworthiness and directs existing customers to obtain their own account agreement. Thus the Chase and Capital One documents reviewed here are real, complete creditor agreements and useful examples—but they are not evidence of every account, settlement policy, or consumer's contract. 4\n\n**Status check as of October 22, 2026.** This report does not rely on a proposed, stayed, or vacated rule for any principal conclusion. One important **expired/grandfathered** tax rule must be labeled carefully: the broad qualified-principal-residence cancellation-of-debt exclusion applies to qualifying discharges before January 1, 2026, or discharges pursuant to a qualifying written arrangement entered into before that date. It is therefore not a blanket exclusion for a newly negotiated October 2026 settlement. The temporary broad student-loan discharge exclusion for discharges after 2020 and before 2026 has also ended, while narrower student-loan exclusions remain. 5\n\n## Detailed findings by assigned term and debt lifecycle\n\n**Debt — R001-C002, R001-C003.** There is no single definition for every purpose. Bankruptcy Code §101(12) defines “debt” as “liability on a claim,” while “claim” is deliberately broad enough to encompass rights to payment that can be contingent, disputed, secured, unsecured, matured, unmatured, and similar variants. The FDCPA definition is materially narrower: an obligation or alleged obligation of a consumer to pay money arising from a transaction primarily for personal, family, or household purposes, whether or not reduced to judgment. Accordingly, a business loan may unquestionably be a “debt” in bankruptcy while falling outside the FDCPA's consumer-debt definition. 1\n\nFor SettleADebt.com content, every use of “debt” should therefore carry an implicit second question: **debt for purposes of what law?** At minimum, distinguish consumer debt from commercial/business debt; secured from unsecured; direct borrower liability from guaranty/co-obligor liability; judgment from nonjudgment debt; disputed from undisputed debt; and government/program debt from ordinary private debt. [R001-C027, R001-C028] 3\n\n**Credit — R001-C004.** Regulation Z defines credit as “the right to defer payment of debt or to incur debt and defer its payment,” and consumer credit as credit offered or extended primarily for personal, family, or household purposes. Credit is therefore conceptually different from debt: an unused revolving credit line represents a capacity to incur deferred-payment obligations; debt is the resulting obligation once incurred. 6\n\n**Liability — R001-C005.** In bankruptcy terminology, debt is expressly “liability on a claim.” Outside that Code, “liability” is broader and should not editorially be treated as meaning only an overdue account balance. It is particularly important to distinguish **personal/in personam liability** from **in rem liability against collateral**. The federal courts' Bankruptcy Basics material states that discharge generally eliminates personal liability for discharged debt while a valid lien not avoided in bankruptcy can remain enforceable against the collateral. 1\n\nThat distinction prevents a serious settlement error: eliminating personal liability does not necessarily mean that title is clear or that a mortgage, judgment lien, or other security interest has been released. Conversely, release of particular collateral or a lien does not necessarily establish that every co-obligor or guarantor was released. The operative agreement, order, applicable lien law, and release instrument must be checked. [R001-C022, R001-C024] 7\n\n**Arrears — R001-C006.** No generally applicable federal consumer-credit definition of “arrears” was identified that could safely be used across all debt types. In mortgage servicing materials, the CFPB uses the concept to mean amounts still owed while discussing when a delinquent borrower becomes current. The safest editorial definition is therefore **required amounts that should already have been paid under the applicable contract/order/program but remain unpaid**, followed immediately by identification of what components are included: missed principal, interest, escrow, fees, support installments, taxes, or something else. This is an editorial synthesis, not a claimed universal statutory definition. CFPB mortgage interpretations expressly state that a borrower ceases being delinquent when the account is brought current by paying all amounts owed in arrears. 8\n\n**Delinquency — R001-C007.** Delinquency is highly rule-specific. For federally related mortgage servicing subject to Regulation X, §1024.31 provides a precise rule: delinquency begins when a periodic payment sufficient to cover principal, interest, and, if applicable, escrow becomes due and unpaid, and continues until no periodic payment is due and unpaid. The CFPB's official interpretation adds that delinquency begins on the due date even when the contract gives a later grace period before a late fee. It also explains how applying a later payment to the oldest missed payment can move the delinquency start date forward. 9\n\nThat mortgage definition must not be universalized to credit cards, student loans, taxes, child support, commercial debt, or creditor-specific servicing systems. Even the Federal Reserve's statistical series uses a different reporting construct, describing bank loans as delinquent when 30 or more days past due or in nonaccrual status. 10\n\n**Default — R001-C008.** Default is not a synonym for a particular number of days delinquent. It is commonly defined by the governing agreement, statute, judgment, or program and can include nonpayment and nonpayment events. Two current real creditor agreements demonstrate the point.\n\nChase's Q2-2026 public cardmember agreement states that default can occur if the cardholder fails to pay at least the minimum payment when due, exceeds the credit limit, breaches that or another agreement, or under specified circumstances involving ability/willingness to pay, bankruptcy, incapacity, or death. On default, Chase states it may close the account, accelerate the unpaid balance, begin collection, and, where permitted, seek collection/enforcement costs. **Pinpoint: PDF p. 6, “Default.”** 11\n\nCapital One's public agreement effective for offers as of June 30, 2026 similarly lists missed or rejected payments, exceeding a limit, bankruptcy/insolvency, inability or unwillingness to repay, fraud, breach, and permanent residence outside the United States as default events. It permits remedies including account closure, acceleration, continued interest/fees where allowed, and legal action. **Pinpoint: PDF pp. 5–6 in the PDF's printed pagination, web PDF pages P4-P5, “Account Default.”** 12\n\nThus a website statement such as “default happens after 90 days” would be unsupportable as a general proposition. An account can contractually default on the first missed required payment even though accounting charge-off occurs much later. [R001-C008, R001-C033] 11\n\n**Charge-off — R001-C009 through R001-C011.** Charge-off is fundamentally an accounting/loss-recognition concept, not a legal synonym for cancellation. The Federal Reserve's current statistical explanation says charge-offs are loans and leases removed from the books and charged against loss reserves; reported rates are net of recoveries. 10\n\nThe interagency retail-credit policy generally calls for closed-end retail loans to be classified as loss and charged off at 120 cumulative days past due and open-end retail loans at 180 cumulative days, but the policy contains exceptions and different treatment for categories such as residential real-estate-secured loans. These are federal supervisory standards for covered financial institutions—not a universal statute declaring that every consumer debt everywhere is extinguished at 120 or 180 days. 13\n\nPost-charge-off collection is expressly contemplated by federal banking guidance: collections on amounts previously charged off are reported as recoveries. Capital One's agreement separately says that if an account is 180 days past due, is in bankruptcy, or is otherwise charged off, the total balance becomes immediately due and payable. Those authorities together make the strongest point for public education: **“charged off” does not, by itself, mean “you no longer owe it.”** This is an inference from the accounting rule, recovery treatment, and contractual example, not a claim that every charged-off debt remains enforceable under every state's law. 14\n\n**Collection — R001-C012 through R001-C014.** “Collection” describes efforts to obtain payment, but legal protections depend on the actor, debt, remedy, and stage. The FDCPA/Regulation F definitions generally cover persons whose principal purpose is debt collection or who regularly collect debts owed another, subject to statutory exclusions. The FDCPA's own definition excludes ordinary creditor employees collecting in the creditor's name and contains additional exceptions. 3\n\nThe Supreme Court has put important boundaries around shorthand statements that “the FDCPA applies to collectors.” In **Henson v. Santander Consumer USA Inc.**, the Court held that an entity collecting debts it bought for its own account did not fall within the specific “regularly collects debts owed … another” prong merely because the debts were in default when purchased; the Court did not decide the statute's separate “principal purpose” prong. **Pinpoint: 582 U.S. 79 (2017), syllabus p.1 and opinion.** 15\n\nIn **Obduskey v. McCarthy & Holthus LLP**, the Court held that a business engaged in no more than nonjudicial foreclosure generally falls outside most of the FDCPA's “debt collector” definition, except for the limited security-interest provision in §1692f(6). **Pinpoint: 586 U.S. 466 (2019), syllabus pp.1–2.** 16\n\nFor a covered debt collector, Regulation F's validation notice must identify the current creditor, an itemization date and amount, itemize interest/fees/payments/credits since that date, show the current amount, and explain dispute/original-creditor rights. A timely written dispute during the validation period requires collection of the disputed amount to stop until verification or a judgment copy is sent. **Pinpoint: 12 CFR §1006.34(c)(2)-(4).** 17\n\nA separate issue is limitations. Regulation F defines a time-barred debt as one for which the applicable limitations period for a collection legal action has expired and prohibits a covered debt collector from bringing or threatening such an action. Its rule expressly excludes bankruptcy proofs of claim from that prohibition. **Pinpoint: 12 CFR §1006.26(a)-(b).** 18\n\nThe Supreme Court's **Midland Funding, LLC v. Johnson** illustrates why “time-barred” and “extinguished” must not be treated as synonyms. Applying Alabama law and the Bankruptcy Code, the Court held that filing an obviously time-barred proof of claim in Chapter 13 was not false, deceptive, misleading, unfair, or unconscionable under the FDCPA, emphasizing the Bankruptcy Code's broad concept of “claim” and the bankruptcy claims-objection process. That does **not** authorize a civil collection suit on a time-barred debt under Regulation F. **Pinpoint: 581 U.S. 224 (2017), syllabus pp.1–2 and opinion.** 19\n\n**Settlement — R001-C015 through R001-C017.** “Settlement” should be used to mean an agreement resolving or altering asserted obligations, but the precise legal effect comes from the agreement and governing law. Federal banking guidance gives a useful credit-card example: an institution may forgive part of an unsecured open-end balance in exchange for the borrower paying the remainder in a lump sum or over several months. That is a **supervisory example for banking**, not a universal required settlement structure or discount. 14\n\nThe Telemarketing Sales Rule uses a broader service-side definition: a “debt relief service” includes a program represented to renegotiate, settle, or otherwise alter payment terms or other terms of unsecured debt, including reducing balance, interest, or fees. **Pinpoint: 16 CFR §310.2(o).** 20\n\nWhere the TSR's debt-relief provisions apply, an advance fee may not be taken until at least one debt has been renegotiated/settled/reduced/otherwise altered under a valid agreement, the consumer has made at least one payment under that agreement, and the fee satisfies one of two allocation methods. For individually resolved debts, the provider may charge the same proportional share of the total fee as that debt's enrolled amount bears to total enrolled debt, or a consistent percentage of the savings obtained. **Pinpoint: 16 CFR §310.4(a)(5)(i)(A)-(C).** 21\n\nIf a dedicated account is used under the TSR safe conditions, among other requirements the funds must be at an insured institution, owned by the customer, administered independently of the debt-relief provider, and the customer must be permitted to withdraw at any time without penalty; unearned funds must be returned within seven business days after the withdrawal request. **Pinpoint: §310.4(a)(5)(ii).** 21\n\nNone of those provisions creates a creditor obligation to accept settlement or establishes a standard settlement percentage. No primary source reviewed supports statements such as “creditors usually settle for X%” as a legal or universal fact. [R001-C034] 21\n\nA settlement also needs careful documentation. At minimum, editorial guidance should distinguish the offer from the binding settlement agreement; identify the debt/account and parties; state the settlement amount and timing; address whether interest/fees continue; state the consequence of late/defaulted settlement payments; specify whether the remaining balance is waived only after final performance or immediately; address suits/judgments/liens if applicable; identify the intended release; and preserve payment/final-resolution documentation. No universal form can safely substitute for governing law and the creditor's actual written agreement. Capital One's agreement demonstrates why even “Paid in Full” legends should not be presented as a shortcut: its contract requires instruments bearing restrictive language to be mailed to a specified address and says differently routed items may be processed without loss of Capital One's rights. **Pinpoint: PDF p.5, “Items with Restrictive Words, Conditions, or Instructions.”** 12\n\n**Restructuring — R001-C018.** Restructuring changes an existing obligation's terms but does not inherently forgive it. The federal interagency retail-credit policy recognizes re-aging open-end accounts and extensions, deferrals, renewals, and rewrites of closed-end loans as tools for temporary financial difficulty. It expects evidence of renewed willingness and ability to repay and documentation of modifications. 22\n\nFor open-end accounts under that supervisory policy, an account generally should have existed at least nine months and the borrower should have made at least three consecutive minimum payments or the equivalent before re-aging; re-aging should ordinarily occur no more than once in twelve months and twice in five years. The policy has a distinct additional rule for a workout-program re-age. Those are supervisory risk-management standards, **not a consumer entitlement to re-aging and not a definition applicable to every creditor.** 22\n\nThe same source says closed-end lenders should have explicit internal standards limiting extensions, deferrals, renewals and rewrites, and should not advance additional funds merely to finance unpaid interest and fees. This makes “restructuring” a family of possible modifications rather than one standardized outcome. 22\n\nA federal-program illustration confirms the need to identify the program. VA loan-guaranty regulations define a “repayment plan” as a documented borrower-holder agreement for a sufficiently delinquent loan under which normal payments plus an agreed arrearage portion are paid for a fixed period; they separately define special forbearance as an agreement to suspend or reduce payments temporarily with a later cure or repayment plan. Those definitions belong to that VA program and should not be republished as universal private-credit rules. 23\n\n**Forgiveness and cancellation — R001-C019, R001-C020, R001-C029, R001-C030.** These terms often overlap economically—some amount no longer must be repaid—but they must be separated from accounting charge-off and from bankruptcy discharge. Federal tax law generally includes income from discharge of indebtedness in gross income under IRC §61(a)(11), subject to exceptions and exclusions in §108 and related provisions. 24\n\nSection 108's major exclusions include qualifying Title 11 bankruptcy discharges, cancellation to the extent of insolvency, qualified farm indebtedness, and qualified real-property business indebtedness, plus the now time-limited/grandfathered qualified-principal-residence provision. Insolvency has a precise statutory formula: liabilities minus fair-market value of assets immediately before discharge. 25\n\nAs of October 22, 2026, the qualified-principal-residence provision is **expired for a newly created 2026 arrangement** but can still apply where the discharge occurs pursuant to an arrangement entered into and evidenced in writing before January 1, 2026. IRS Topic 431 states that same boundary. 5\n\nThe temporary broad student-loan rule covered certain discharges after December 31, 2020 and before January 1, 2026; its expiration does not mean every 2026 student-loan discharge is taxable. IRS Topic 431 separately lists narrower exclusions for specified service-based loan cancellation, death or total and permanent disability, and qualifying loan-repayment assistance. 5\n\nA Form 1099-C must also not be described as conclusive proof that an enforceable debt legally disappeared on the form's date or that the full amount is taxable income. Treasury Regulation §1.6050P-1 expressly says that **solely for information-reporting purposes**, a discharge can be deemed to occur upon an “identifiable event” whether or not an actual discharge has occurred by then. Identifiable events include bankruptcy, certain judicial extinguishments, specified limitations events, foreclosure-law extinguishment, an agreement to discharge at less than full consideration, and a creditor decision/policy to discontinue collection and discharge debt. 26\n\nThe IRS currently states that applicable entities generally file Form 1099-C for canceled debt of $600 or more when an identifiable event occurs. The $600 threshold is an information-reporting threshold, not a tax-free threshold. A taxpayer can have taxable cancellation income without receiving a form, and a form recipient can have an applicable exception or exclusion. 27\n\n**Discharge — R001-C021, R001-C022.** “Discharge” is especially context-sensitive.\n\nIn bankruptcy, a discharge generally bars collection of discharged debt as the debtor's personal liability. But the federal courts emphasize that a valid lien not avoided in bankruptcy generally remains, allowing a secured creditor to enforce the lien against collateral even though the debtor is no longer personally liable. This is why “bankruptcy wiped out my mortgage” is too imprecise: personal liability and the property lien must be analyzed separately. 7\n\nDischarge is also not universal across debts in bankruptcy. 11 U.S.C. §523 contains exceptions, including categories involving certain taxes, domestic-support obligations, specified fraud/misconduct claims, and student loans unless the statutory standard is met; chapter and procedural requirements matter. The direct US Code page returned by search could not be fully opened by the browsing interface during this research, so the exact exception list should be re-opened before publication of a dedicated “which debts survive bankruptcy?” article. [Publication hold PH-01.] 28\n\nFederal administrative debt rules use “discharge” differently again. Federal Claims Collection Standards §903.5 expressly says discharge is distinct from merely suspending or terminating collection. If collection is suspended or terminated, the debt remains delinquent and future collection can resume; a federal agency's actual discharge, in contrast, prohibits further collection. **Pinpoint: 31 CFR §903.5.** 29\n\nThat federal-agency definition is not authority that a private credit-card creditor must use the word identically. It is nevertheless valuable evidence that editorial content must not equate “collection stopped,” “account closed,” “charged off,” and “debt discharged.” 29\n\n**Satisfaction — R001-C023.** Satisfaction is most safely used when an obligation or judgment has been fulfilled or accepted as fulfilled under the applicable law. A concrete California example is a money judgment. The California Judicial Branch says that when the judgment creditor has been fully paid, the creditor must file an Acknowledgment of Satisfaction of Judgment; its current self-help guidance states a 14-day filing requirement after payment. Form EJ-100 serves as the formal acknowledgment and can also matter where an abstract of judgment was recorded. 30\n\n“Satisfaction” outside the judgment context can implicate state contract and Uniform Commercial Code rules, including accord-and-satisfaction rules for disputed claims. A current official California statutory page for those provisions could not be reliably opened by the research interface; therefore this report does **not** convert California's accord-and-satisfaction mechanics into a nationwide rule. [Gap G-02; publication hold PH-02.]\n\n**Release — R001-C024.** “Release” must answer **what is being released**. Possible subjects include a personal claim, a specific obligor, a guarantor, a lien, collateral, a security interest, or all claims arising from a transaction. Bankruptcy illustrates why scope is crucial: discharge of personal liability does not itself remove every surviving valid lien. 7\n\nLikewise, a settlement that says the creditor will stop collection after payment is not automatically evidence that a recorded lien has been released; a separate statutory filing or release document can be required. Where title or collateral is involved, the deliverables should expressly include whatever reconveyance, lien-release, satisfaction, title-release, UCC termination, or court filing the applicable law requires. The exact mechanics are state and collateral specific and are outside what can responsibly be universalized from A001.\n\n## Procedures, rights, costs, credit, tax, collateral, and settlement suitability\n\nA useful debt-lifecycle model is not merely “current → late → default → charge-off → settlement.” Real paths branch:\n\n| Stage or event | Typical evidence/document to obtain | What to determine before moving forward |\n| --- | --- | --- |\n| Credit/origination | Contract, note/card agreement, disclosures, guaranty, security agreement | Parties, purpose, governing law, APR/fees, collateral, personal liability |\n| Current obligation | Statements/payment history | Principal, accrued interest/fees, payment allocation |\n| Arrears/delinquency | Statements, servicing history, delinquency notices | Which required installments are unpaid and actual delinquency start |\n| Default | Contract and default/acceleration notices | Exact default event; cure rights; acceleration; notice prerequisites |\n| Charge-off | Statements/credit data/collector records; creditor accounting status | Whether debt was merely charged off or separately canceled/sold |\n| Collection | Validation notice; assignment/ownership information; judgment if any | Collector identity, current creditor, amount, dispute, limitations, lawsuit stage |\n| Restructuring/workout | Written modification/forbearance/repayment plan | New payment, rate, fees, maturity, cure status, default consequences |\n| Settlement | Signed settlement agreement and payment proof | Amount, deadlines, remaining-balance treatment, lawsuit/judgment/lien treatment |\n| Cancellation/forgiveness | Final statement/release; possible Form 1099-C | Amount actually canceled; tax year; exclusions/exceptions |\n| Bankruptcy | Petition/schedules, plan if relevant, discharge/order/lien orders | Personal liability versus surviving lien; §523 exceptions |\n| Judgment satisfaction | Court acknowledgment/satisfaction documentation | Filing/recording and release of judgment-related liens |\n\nThe mortgage servicing rules illustrate why documents and dates matter. Under Regulation X, delinquency begins with an unpaid contractual periodic payment; a grace period before a late fee does not change that start. Loss-mitigation availability, however, depends on the owner/assignee's actual program. CFPB commentary says a servicer's options are those the particular owner or assignee offers and can include geographic or pilot-program eligibility limits. 8\n\n**Disputed debt requires its own path.** Where the collecting party is a covered debt collector, the Regulation F validation notice gives the consumer a structured opportunity to challenge identity or amount and seek original-creditor information. A materially disputed debt should therefore not editorially be treated as simply “eligible for settlement”; identity, ownership, amount, and any judgment should be resolved or at least clearly identified first. 17\n\n**Time-barred debt requires its own path.** A covered collector cannot sue or threaten suit on a time-barred debt under §1006.26, but the definition depends on the “applicable law” limitations period. This assignment did not conduct a fifty-state limitations/revival survey, so no article should instruct a reader that a particular payment, written acknowledgment, or settlement offer will or will not revive a debt without state-specific research. 18\n\n**Secured debt requires a collateral path.** A monetary settlement is incomplete as an editorial concept unless it says what happens to the lien/collateral. Bankruptcy's lien-survival rule demonstrates the issue. Repossession, foreclosure, short sale, deed in lieu, surrender, lien settlement, and deficiency liability can produce different outcomes even when the same dollar “debt” is involved. 7\n\n**Priority is distinct from security.** Bankruptcy law gives specified unsecured claims statutory priority under 11 U.S.C. §507; priority is not simply another word for “secured.” The current §507 primary page was located but the browsing interface failed to fully open it during this pass, so a detailed priority ranking is held for a bankruptcy-specific module rather than reproduced from memory. 31\n\n**Protected income affects collectability, not existence of the debt — R001-C026.** Social Security Act §207 generally protects covered Social Security benefits from execution, levy, attachment, garnishment, or other legal process except where another federal law expressly provides otherwise. Treasury's 31 CFR Part 212 separately establishes bank procedures for accounts receiving specified directly deposited federal benefit payments. 32\n\nUnder Part 212, the “protected amount” generally is the lesser of qualifying benefit payments posted during the two-month lookback period or the account balance when the review occurs. The financial institution generally performs the review within two business days after receipt of the garnishment order and necessary identifying information, and a garnishment fee may not be charged against the protected amount. Those protections do **not** themselves forgive or discharge the underlying private debt. 33\n\nThis distinction matters to settlement suitability. A consumer whose income/property is largely exempt may face a different practical enforcement risk than a consumer with garnishable assets, but “judgment-proof,” “collection-proof,” or “protected income” should never be published as though it means the debt legally ceased to exist. State exemptions and federal exceptions require separate analysis. [R001-C026]\n\n**Credit reporting — R001-C025.** FCRA §605 permits accounts placed for collection or charged to profit and loss to be reported subject to the statute's seven-year limitation, with §605(c) calculating the reporting period from a date 180 days after commencement of the delinquency that immediately preceded collection or charge-off. Thus the federal reporting clock is tied to the original qualifying delinquency, not simply to the date of later settlement. 34\n\nConsequently, a settlement cannot responsibly be marketed as automatically “removing” the account from a credit report, nor can a universal score-point increase be promised. Capital One's current agreement independently warns that late payments, missed payments, and other defaults may be reflected in credit reports. No authority reviewed establishes a guaranteed score result from settlement. 12\n\n**Costs.** Potential economic costs differ by stage: contractual interest and late/returned-payment fees; possible collection or litigation costs if authorized by law/contract; debt-relief-provider fees where applicable; tax consequences of canceled amounts; and collateral disposition costs in secured cases. Chase and Capital One both illustrate contractual fees/costs, but their terms are not universal. 11\n\nThe TSR provides a regulatory fee formula rather than a mandated market price. Where debts are resolved individually and the proportional-total-fee method is used:\n\n[\n\\text{fee allocable to debt} =\n\\text{total contractual fee} \\times\n\\frac{\\text{that debt at enrollment}}\n{\\text{all enrolled debt at enrollment}}\n]\n\nAlternatively, where the savings method is used:\n\n[\n\\text{fee} =\np\\times\n(\\text{amount owed at enrollment}-\\text{amount actually paid to satisfy})\n]\n\nwhere the same percentage (p) must be used from one individually resolved debt to another. 21\n\n**Settlement suitability — R001-C035.** A reference-site decision model should therefore ask, before suggesting negotiation: Is the debt actually the user's? Is the amount supported? Who owns it now? Is the debt consumer or business purpose? Is it secured? Is there a co-obligor or guarantor? Is it already in judgment? Is it potentially time-barred? Is income/property protected? Is a lawsuit or foreclosure pending? Are hardship/restructuring options available? Is the creditor/program legally permitted and practically willing to compromise? Can the proposed settlement actually be performed on time? Will remaining principal be canceled? What tax event could result? What document constitutes final satisfaction/release? These questions derive from the legal distinctions above rather than from any invented “eligibility” formula. 35\n\nAlternatives should similarly be presented by debt type rather than as interchangeable “programs.” They can include curing arrears; creditor hardship or forbearance; a repayment plan; interest/fee concessions; a formal restructure/workout; nonprofit debt-management counseling; disputing/validating an inaccurate debt; settlement; collateral sale/surrender or mortgage loss mitigation; and bankruptcy. Availability and eligibility depend on actual creditor, investor, program, collateral, jurisdiction, and borrower facts. CFPB mortgage commentary specifically confirms that loss-mitigation options belong to the owner/assignee's actual program rather than being universally available. 36\n\n**Tribal boundary — R001-C032.** No universal “tribal debt terminology” can properly be inferred from federal consumer law. Tribal law, contract choice-of-law, federal applicability, and sovereign immunity can create separate issues. One consequential federal boundary is settled by **Lac du Flambeau Band of Lake Superior Chippewa Indians v. Coughlin**, where the Supreme Court held that the Bankruptcy Code unambiguously abrogates sovereign immunity of governments, including federally recognized tribes, for the Code provisions covered by §106. The case arose from collection efforts after a Chapter 13 automatic stay. **Pinpoint: 599 U.S. 382 (2023), syllabus pp.1–2.** 37\n\nThat decision should **not** be expanded into the proposition that every federal or state debt-collection law automatically applies identically to tribal lenders or tribal entities. Tribe-by-tribe codes, lender structure, statutory text, jurisdiction, and sovereign-immunity issues remain separate research questions. [Gap G-05.]\n\n## Worked examples and outcome comparisons\n\n### Worked delinquency, default, and charge-off example\n\nAssume solely for illustration that a covered bank credit-card payment is contractually due **January 1, 2026**, no payment is received, and no restructuring or exception applies.\n\nA creditor agreement like Chase's or Capital One's may define the first missed due payment itself as a **default event**. That does not mean the account is already charged off. 11\n\nUnder the interagency retail-credit supervisory benchmark for ordinary open-end retail credit, 180 cumulative days past due would occur approximately on **June 30, 2026**:\n\n[\n\\text{January 1, 2026} + 180\\text{ days}=\\text{June 30, 2026}.\n]\n\nAt that stage, the regulatory accounting policy generally calls for open-end retail credit to be classified as loss and charged off, subject to the policy's scope and exceptions. 13\n\nThe legal meanings are therefore:\n\n| Date/event | Status | Consequence |\n| --- | --- | --- |\n| Jan. 1 payment missed | Delinquency/past due begins under ordinary contractual logic; exact terminology depends contract | Amount is unpaid |\n| Missed due payment | May also be contractual **default immediately** | Contract may permit remedies |\n| Around 180 cumulative days past due | General bank supervisory **charge-off** benchmark for open-end retail credit | Accounting loss recognition |\n| After charge-off | Collection/recovery may continue | Charge-off did not itself forgive debt |\n| Later settlement | Parties may agree on altered payoff | Only agreement/performance determines remaining liability |\n| Cancellation of remainder | Potential federal tax COD issue | §108 exceptions/exclusions must be tested |\n\nThis example demonstrates why “defaulted,” “charged off,” and “forgiven” must not be collapsed. 10\n\n### Worked TSR fee-allocation example\n\nAssume a debt-relief service to which 16 CFR §310.4(a)(5) applies. This is **not a client example or market-fee recommendation**; numbers exist only to show the regulatory arithmetic.\n\nAt enrollment:\n\n- Debt A = $10,000.\n- All enrolled debt = $40,000.\n- Contractual total service fee, for illustration only = $8,000.\n\nDebt A's enrolled-balance proportion is:\n\n[\n$10,000/$40,000=0.25=25%.\n]\n\nUnder the proportional method, after the rule's settlement/payment prerequisites are satisfied:\n\n[\n$8,000\\times25%=$2,000.\n]\n\nThe rule does not say $8,000 is an appropriate total fee; that figure is merely the input to demonstrate §310.4(a)(5)(i)(C)(1). 21\n\nUnder the alternative savings formula, assume Debt A was $10,000 at enrollment and **$6,000 actually satisfies it**. The “amount saved” for the regulatory formula is:\n\n[\n$10,000-$6,000=$4,000.\n]\n\nIf the contract uses a permissible constant savings percentage (p), the fee would be:\n\n[\n$4,000\\times p.\n]\n\nNo settlement percentage or provider fee percentage is assumed. 21\n\n### Worked tax-insolvency example\n\nAssume immediately before a qualifying $30,000 cancellation:\n\n- Total liabilities = $70,000.\n- Fair-market value of total assets = $50,000.\n\nIRC §108(d)(3) insolvency is:\n\n[\n$70,000-$50,000=$20,000.\n]\n\nThe taxpayer is therefore insolvent by $20,000 immediately before discharge. Subject to the rest of §108, the insolvency exclusion can shelter cancellation income **only up to that insolvency amount**; the remaining $10,000 requires analysis for another exception/exclusion or possible inclusion in income:\n\n[\n$30,000-$20,000=$10,000.\n]\n\nThis does not calculate tax due: taxable income, deductions, filing status, tax attributes and other rules remain relevant. 25\n\n### Worked FCRA date example\n\nAssume an account's delinquency that immediately precedes collection/charge-off begins **January 10, 2026** and is never brought current.\n\nFCRA §605(c)'s 180-day anchor is:\n\n[\n\\text{Jan. 10, 2026}+180\\text{ days}=\\text{July 9, 2026}.\n]\n\nThe statutory seven-year period is then measured from that anchor, placing the seven-year date at approximately **July 9, 2033**, subject to the statute's precise reporting rules and facts. A settlement in, for example, 2028 does not substitute the settlement date for the statutorily specified delinquency anchor. 34\n\n### Outcome comparison\n\n| Outcome | Principal can remain owed? | Personal liability can remain? | Lien can remain? | Collection can continue? | Possible COD tax issue? |\n| --- | --- | --- | --- | --- | --- |\n| Cure of arrears | Yes | Yes | Yes | Normal servicing, not delinquent collection | Normally no cancellation event |\n| Restructure/forbearance | Yes | Yes | Usually yes if secured | Under modified terms | Not necessarily |\n| Charge-off | **Yes** | **Yes** unless separately altered | Yes | **Yes**, subject to law | Not merely because of accounting charge-off |\n| Settlement before completion | Usually yes under agreement until required performance | Usually yes/modified | Depends agreement | Depends agreement/law | Usually when/if amount actually canceled |\n| Completed settlement with partial forgiveness | Reduced or zero per agreement | Depends release | Depends lien terms | Should conform to settlement/release | **Potentially** |\n| Bankruptcy discharge | Debt remains conceptually relevant but personal collection is enjoined for discharged liability | **Generally no** for discharged personal liability | **Can remain** | Personal collection barred; lien enforcement may remain | Bankruptcy exclusion may apply |\n| Judgment satisfaction | Judgment paid/accepted as satisfied | Judgment liability resolved to extent of satisfaction | Recording/release mechanics still matter | Judgment collection should end | Usually not unless less-than-full satisfaction created cancellation |\n| Specific lien release | Underlying debt may or may not remain | May remain | Released lien does not remain | Other lawful remedies may remain | Depends underlying transaction |\n\nThe table intentionally avoids promises that settlement always produces a specific credit-report notation, score change, tax bill, lien release, or deletion because the primary authorities do not support those universal outcomes. 7\n\n## Source register\n\n**Evidence labels:** “Opened” means the underlying source was opened/read through the research interface, including rendered PDF text/screenshots where relevant. “Search-rendered primary” means the official primary source was located and material text was returned, but an attempted full-page open failed or was not available. “Discovery-only” would mean not relied upon for a substantive proposition; none of the discovery-only secondary state-code pages are used as authority below.\n\n| Source ID | Primary source, issuer and direct link | Pinpoint / version / status | Jurisdiction and scope | Access, check date, limitations |\n| --- | --- | --- | --- | --- |\n| **R001-S001** | [11 U.S.C. §101, Definitions — U.S. House OLRC](https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title11-section101) | §§101(5), (12) | Federal bankruptcy | Search-rendered primary; checked 2026-10-22. Full-page reopen returned tool error, but statutory definition was returned. 1 |\n| **R001-S002** | [12 CFR §1026.2 — CFPB Regulation Z](https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-A/section-1026.2) | §1026.2(a)(12), (14), current eCFR | Federal consumer credit/TILA | Opened 2026-10-22. 6 |\n| **R001-S003** | [15 U.S.C. §1692a — FDCPA definitions](https://uscode.house.gov/us/usc/119-121/t15/s1692a/) | §§1692a(3)-(6), (8) | Federal consumer debt collection | Opened/search-rendered primary 2026-10-22. 3 |\n| **R001-S004** | [12 CFR §1024.31 — Regulation X definitions](https://www.ecfr.gov/current/title-12/chapter-X/part-1024/subpart-C/section-1024.31) | “Delinquency” | Federal federally related mortgage servicing | Opened 2026-10-22. 9 |\n| **R001-S005** | [Official Interpretations to Regulation X](https://www.ecfr.gov/current/title-12/chapter-X/part-1024/appendix-Supplement%20I%20to%20Part%201024) | §1024.31 commentary; §1024.41 commentary | Federal mortgage servicing | Opened 2026-10-22. 8 |\n| **R001-S006** | [Uniform Retail-Credit Classification and Account-Management Policy — Federal Reserve](https://www.federalreserve.gov/frrs/guidance/uniform-retail-credit-classification-and-account-management-policy.htm) | Charge-off; re-aging/extensions/deferrals/rewrites | Federal bank supervisory policy | Opened 2026-10-22; policy implemented for Dec. 31, 2000 reporting and remains published as supervisory guidance. Not a borrower-created substantive right. 38 |\n| **R001-S007** | [Charge-Off and Delinquency Rates — Federal Reserve](https://www.federalreserve.gov/releases/chargeoff/) | Definition notes, lines 34-35; webpage updated Aug. 25, 2026 | Federal Reserve statistical/accounting terminology | Opened 2026-10-22. Page update date is not a legal effective date. 10 |\n| **R001-S008** | [Interagency Guidance on Credit Card Lending — Federal Reserve](https://www.federalreserve.gov/frrs/guidance/interagency-guidance-on-credit-card-lending.htm) | “Workout Programs,” “Settlements,” recoveries; issued Jan. 8, 2003 | Federal banking supervisory guidance | Opened 2026-10-22. 14 |\n| **R001-S009** | [Chase Cardmember Agreement COL00095](https://www.chase.com/content/feed/public/creditcards/cma/Chase/COL00095.pdf) | PDF p.6 “Default”; Q2-2026/current offering document | Creditor contract example; consumer credit card | Full 22-page creditor PDF opened and relevant page visually/textually inspected 2026-10-22. Public offering agreement, not individual account contract. 11 |\n| **R001-S010** | [Capital One Consumer Credit Card Agreement](https://ecm.capitalone.com/WCM/card/credit-card-agreements-q2-2026/credit-card-agreement-for-consumer-cards-in-capital-one-n.a.pdf) | As of June 30, 2026; PDF pp.4-6: charge-off/default/restrictive payment/credit reports/governing law | Creditor contract example; consumer card | Full seven-page PDF opened/inspected 2026-10-22. Public agreement expressly not account-specific. 12 |\n| **R001-S011** | [CFPB Credit Card Agreement Database](https://www.consumerfinance.gov/credit-cards/agreements/) and [archive](https://www.consumerfinance.gov/credit-cards/agreements/archive/) | Q2-2026 most recent collection at check date | Federal disclosure database | Opened 2026-10-22. CFPB disclaims account-specificity and issuer-content errors. 39 |\n| **R001-S012** | [16 CFR Part 310 — Telemarketing Sales Rule](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310) | §310.2(o) “debt relief service” | Federal telemarketing/debt-relief service regulation | Opened 2026-10-22. Applicability depends on TSR scope; not every debt service is automatically covered. 20 |\n| **R001-S013** | [16 CFR §310.4](https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4) | §310.4(a)(5)(i)-(ii) | Federal debt-relief fee/dedicated-account rules where TSR applies | Opened 2026-10-22. 21 |\n| **R001-S014** | [12 CFR §1006.34 — Validation notices](https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34) | §1006.34(c)(2)-(4) | Federal FDCPA Regulation F | Opened 2026-10-22. 17 |\n| **R001-S015** | [15 U.S.C. §1692g — Validation of debts](https://uscode.house.gov/view.xhtml?req=%28title%3A15+section%3A1692g+edition%3Aprelim%29) | §1692g(a)-(b) | Federal FDCPA | Search-rendered primary; attempted open returned tool error. Checked 2026-10-22. Reg F source used as primary operational authority in findings. 40 |\n| **R001-S016** | [12 CFR §1006.26 — Time-barred debts](https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26) | §1006.26(a)-(b) | Federal Regulation F | Opened 2026-10-22. 18 |\n| **R001-S017** | [Henson v. Santander Consumer USA Inc.](https://www.supremecourt.gov/opinions/16pdf/16-349_c07d.pdf) | 582 U.S. 79 (2017), syllabus p.1/opinion | U.S. Supreme Court/FDCPA | Official PDF opened/visually inspected. Scope limited to statutory prong decided. 15 |\n| **R001-S018** | [Obduskey v. McCarthy & Holthus LLP](https://www.supremecourt.gov/opinions/18pdf/17-1307_7lho.pdf) | 586 U.S. 466 (2019), syllabus pp.1-2 | U.S. Supreme Court/FDCPA foreclosure scope | Official PDF opened/inspected. 16 |\n| **R001-S019** | [Midland Funding, LLC v. Johnson](https://www.supremecourt.gov/opinions/16pdf/16-348_h315.pdf) | 581 U.S. 224 (2017), syllabus pp.1-2/opinion | U.S. Supreme Court; bankruptcy/FDCPA | Official PDF opened/inspected. Holding does not authorize ordinary civil suits on time-barred debt. 19 |\n| **R001-S020** | [15 U.S.C. §1681c — FCRA obsolete-information rules](https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title15-section1681c%28c%29) | §1681c(a)(4), (c) | Federal consumer reporting | Search-rendered primary; full reopen returned interface error. Checked 2026-10-22. 34 |\n| **R001-S021** | [U.S. Courts — Discharge in Bankruptcy](https://www.uscourts.gov/court-programs/bankruptcy/bankruptcy-basics/discharge-bankruptcy-bankruptcy-basics) | “Effect of discharge”; surviving liens | Federal judiciary program material | Opened 2026-10-22; explanatory, not substitute for Code/case law. 7 |\n| **R001-S022** | [11 U.S.C. §523 — Exceptions to discharge](https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section523&num=0&edition=prelim) | §523 | Federal bankruptcy | Primary located/search-rendered; attempted full open failed. Dedicated exception article held pending re-open. 28 |\n| **R001-S023** | [11 U.S.C. §507 — Priorities](https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section507&num=0&edition=prelim) | §507 | Federal bankruptcy | Primary located/search-rendered; attempted full open failed. 31 |\n| **R001-S024** | [26 U.S.C. §61 — Gross income](https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A61+edition%3Aprelim%29) | §61(a)(11) | Federal income tax | Primary current Code source checked 2026-10-22. 24 |\n| **R001-S025** | [26 U.S.C. §108 — Income from discharge of indebtedness](https://uscode.house.gov/us/usc/119-118/t26/s108/) | §108(a), (d), (f), (h) | Federal income tax | Opened 2026-10-22. Includes current/historical amendment notes; current operative text distinguished from expired rules. 25 |\n| **R001-S026** | [26 CFR §1.6050P-1 — COD information reporting](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1) | §1.6050P-1(a)-(d) | Federal tax information reporting | Opened 2026-10-22. 26 |\n| **R001-S027** | [IRS Topic 431 — Canceled debt](https://www.irs.gov/taxtopics/tc431) | Exceptions/exclusions; current IRS topic | Federal tax administration | Opened 2026-10-22; page reflected current 2026 expiration boundaries. 5 |\n| **R001-S028** | [IRS — About Form 1099-C](https://www.irs.gov/forms-pubs/about-form-1099-c) | $600 reporting condition; current revision page | Federal tax reporting | Opened 2026-10-22. 27 |\n| **R001-S029** | [31 CFR §903.5 — Discharge of federal indebtedness](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903/section-903.5) | §903.5 | Federal government claims | Opened 2026-10-22. Distinguishes discharge from collection suspension/termination. 29 |\n| **R001-S030** | [31 CFR Part 212 — Federal-benefit garnishment](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212) | §§212.3, 212.5-212.7 | Federal protected benefit deposits | Opened 2026-10-22. 41 |\n| **R001-S031** | [42 U.S.C. §407 — Social Security assignment/legal process](https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&fq=true&granuleId=USC-prelim-title42-section407) | §407(a)-(b) | Federal Social Security | Opened/search-rendered primary 2026-10-22. 32 |\n| **R001-S032** | [California Courts — Satisfaction of Judgment](https://selfhelp.courts.ca.gov/civil-lawsuit/judgment/satisfaction) and [EJ-100](https://selfhelp.courts.ca.gov/jcc-form/EJ-100) | 14-day guidance; EJ-100 | California judgment procedure | Official Judicial Branch material opened 2026-10-22. Not a nationwide rule. 30 |\n| **R001-S033** | [Lac du Flambeau Band v. Coughlin](https://www.supremecourt.gov/opinions/22pdf/22-227_i426.pdf) | 599 U.S. 382 (2023), syllabus pp.1-2 | Federal bankruptcy/tribal sovereign immunity | Official Supreme Court PDF opened/screenshotted 2026-10-22. 37 |\n| **R001-S034** | [38 CFR Part 36, Subpart B — VA Loan Guaranty](https://www.ecfr.gov/current/title-38/chapter-I/part-36/subpart-B) | Definitions of repayment plan/special forbearance | Federal VA mortgage program | Opened/search-rendered primary 2026-10-22. Program-specific only. 23 |\n\n## Claim and evidence register\n\n| Claim ID | Area | Precise supported statement | Evidence and pinpoint | Conditions / exceptions / evidence limitations |\n| --- | --- | --- | --- | --- |\n| **R001-C001** | A001 | Assigned debt terms are context dependent and cannot safely be treated as one universal legal vocabulary. | S001 §101; S003 §1692a; S002 §1026.2. 1 | Statute/program/contract context must be specified. |\n| **R001-C002** | A001 | Bankruptcy “debt” means liability on a claim; claim is broader than presently due undisputed unsecured obligations. | S001, 11 USC §§101(5),(12). 1 | Bankruptcy definition, not every statute's definition. |\n| **R001-C003** | A001 | FDCPA “debt” is an obligation/alleged obligation arising from a transaction primarily for personal, family or household purposes. | S003, §1692a(5). 3 | Commercial-purpose obligations generally fall outside this definition. |\n| **R001-C004** | A001 | Regulation Z “credit” is the right to defer payment of debt or incur debt and defer payment. | S002 §1026.2(a)(14). 6 | Regulation Z context. |\n| **R001-C005** | A001 | Personal liability and collateral/lien liability are separate; bankruptcy can discharge personal liability while an unavoided lien survives. | S021. 7 | Lien avoidance and special bankruptcy orders can change outcome. |\n| **R001-C006** | A001 | “Arrears” should be used descriptively for unpaid amounts already due unless a governing law/program defines it more precisely. | S005, mortgage commentary referencing amounts owed in arrears. 8 | Editorial synthesis; no universal federal definition found. |\n| **R001-C007** | A001 | Reg X mortgage delinquency begins when a sufficient periodic P&I/escrow payment is due and unpaid; grace period before fee does not delay that start. | S004 §1024.31; S005 comment 31-Delinquency. 9 | Federally related mortgage-servicing scope. |\n| **R001-C008** | A001 | Default can occur immediately on missed payment and can include nonpayment events; no universal “90-day default” rule exists. | S009 PDF p.6; S010 PDF pp.5-6. 11 | Contract examples, not universal creditor policy. |\n| **R001-C009** | A001 | Charge-off is accounting/loss recognition: loans removed from books and charged against loss reserves. | S007 definition note. 10 | Federal Reserve banking/statistical usage. |\n| **R001-C010** | A001 | Federal bank supervisory policy generally uses 120 days for closed-end retail and 180 days for open-end retail charge-off, with exceptions. | S006/current supervisory material. 13 | Not a universal legal extinguishment date; secured real-estate treatment differs. |\n| **R001-C011** | A001 | Charge-off does not itself prove cancellation: post-charge-off collections are recognized as recoveries. | S007; S008 recoveries; S010 180-day/charged-off balance-due clause. 10 | Enforceability still depends on law, discharge, limitations, etc. |\n| **R001-C012** | A001 | FDCPA coverage turns on debt and collector definitions; not every creditor/owner/foreclosure actor is treated identically. | S003; S017; S018. 3 | Henson did not decide principal-purpose prong. |\n| **R001-C013** | A001 | Covered debt collectors' validation notices must identify creditor, amounts/itemization, and dispute rights; timely written dispute pauses collection of disputed amount pending verification/judgment copy. | S014 §1006.34(c). 17 | Regulation F/FDCPA-covered collection. |\n| **R001-C014** | A001 | A covered collector may not sue or threaten suit on a debt whose applicable limitations period has expired. | S016 §1006.26. 18 | Bankruptcy proofs of claim excluded; applicable limitations law is jurisdiction-specific. |\n| **R001-C015** | A001 | Banking guidance describes credit-card settlement as forgiveness of part of an unsecured balance in exchange for payment of the remainder. | S008 lines 53-55. 14 | Supervisory example, not mandated discount/structure. |\n| **R001-C016** | A001 | TSR “debt relief service” includes represented renegotiation, settlement, or alteration of unsecured-debt payment/other terms. | S012 §310.2(o). 20 | Applies only where TSR scope is met. |\n| **R001-C017** | A001 | Under applicable TSR provisions, fees cannot be taken until a debt is successfully altered under agreement and at least one payment occurs; individually resolved debts use proportional or consistent-savings fee formulas. | S013 §310.4(a)(5). 21 | Does not set the provider's overall fee level. |\n| **R001-C018** | A001 | Restructuring can include re-aging, extension, deferral, renewal or rewrite while the debt continues. | S006. 22 | Bank supervisory terminology; other programs have their own definitions. |\n| **R001-C019** | A001 | Discharge/cancellation of indebtedness is generally gross income unless an exception or exclusion applies. | S024 §61(a)(11); S025 §108. 24 | Taxpayer-specific computation required. |\n| **R001-C020** | A001 | Form 1099-C information reporting can arise from an identifiable event even when an actual discharge has not yet occurred by that date. | S026 §1.6050P-1(a)-(b). 26 | Information reporting does not conclusively determine legal liability or taxable amount. |\n| **R001-C021** | A001 | Bankruptcy discharge generally prevents collection of discharged personal liability. | S021. 7 | §523 exceptions/chapter-specific issues apply. |\n| **R001-C022** | A001 | A valid unavoided lien generally survives bankruptcy discharge. | S021. 7 | Lien may be avoided/modified under other Code provisions or orders. |\n| **R001-C023** | A001 | In California, a paid money judgment requires an Acknowledgment of Satisfaction; Judicial Branch guidance states 14 days after payment. | S032. 42 | California judgment procedure only. |\n| **R001-C024** | A001 | “Release” must identify its object; discharge of personal liability and release of a lien are not inherently the same event. | S021. 7 | State recording/security law controls many releases. |\n| **R001-C025** | A001 | FCRA collection/charge-off reporting period uses a seven-year period anchored 180 days after the delinquency that immediately preceded collection/charge-off. | S020 §1681c(a)(4),(c). 34 | Does not predict proprietary credit-score effect. |\n| **R001-C026** | A001 | Certain federal-benefit funds receive garnishment protection; protection does not itself cancel the debt. | S030 §§212.3, .5-.7; S031 §407. 41 | Benefit type, exceptions, account history and state law matter. |\n| **R001-C027** | A001 | Consumer/commercial purpose distinctions materially alter statutory coverage. | S002, S003. 43 | Mixed-purpose issues require facts and governing definition. |\n| **R001-C028** | A001 | Secured status, unsecured status and statutory priority are distinct concepts. | S021; S023. 7 | Detailed §507 ranking held pending full primary-page reopen. |\n| **R001-C029** | A001 | Major §108 COD exclusions include bankruptcy, insolvency, qualified farm debt and qualified real-property business debt, subject to statutory limits. | S025; S027. 25 | Exclusions can require tax-attribute reduction and forms. |\n| **R001-C030** | A001 | Qualified-principal-residence COD exclusion is expired for newly made 2026 arrangements but remains grandfathered for qualifying pre-2026 written arrangements. | S027; S025. 5 | Do not use “mortgage forgiveness is tax-free” as a current universal statement. |\n| **R001-C031** | A001 | CFPB-filed public card agreements contain general terms and are not an individual's account-specific agreement. | S011; S010 p.1. 4 | Individual agreement must be obtained separately. |\n| **R001-C032** | A001 | Bankruptcy Code sovereign-immunity abrogation applies to federally recognized tribes under Lac du Flambeau. | S033, syllabus pp.1-2. 37 | Does not resolve applicability of every other consumer statute to every tribal entity. |\n| **R001-C033** | A001 | Delinquency, default, charge-off, settlement, cancellation and discharge are legally/economically different events. | S004/S005; S009/S010; S007/S008; S021/S029. 44 | Particular obligation may experience several simultaneously. |\n| **R001-C034** | A001 | No federal authority reviewed supplies a universal creditor settlement percentage or requires a creditor to accept ordinary private-debt settlement. | S008; S012/S013. 45 | Creditor policy, program and agreement control; absence finding, not claim no program ever requires compromise. |\n| **R001-C035** | A001 | Settlement evaluation must account for validity/amount, ownership, stage, security, limitations, exemptions, tax and final-release documentation rather than debt balance alone. | S014, S016, S021, S025/S027, S030. 35 | Decision framework, not individualized eligibility rule. |\n\n## Granular coverage, publication opportunities, gaps, and researcher self-check\n\n### Coverage of every assigned seed topic\n\n| Seed topic | Status | Finding / claim references | Missing evidence or qualification | Exact next action where needed |\n| --- | --- | --- | --- | --- |\n| **Debt** | **Answered** | C001-C003, C027-C028 | Definition changes by statute | Maintain context labels in every article |\n| **Credit** | **Answered** | C004, C027 | None material for definition | Use Reg Z language only within proper scope |\n| **Liability** | **Answered** | C005, C022, C024 | Co-obligor/guarantor effects vary by state/contract | Add state/guaranty modules before specific release claims |\n| **Arrears** | **Answered with editorial qualification** | C006-C007 | No universal federal definition found | Define components case-by-case/program-by-program |\n| **Delinquency** | **Answered** | C007, C033 | Nonmortgage definitions vary | Add product-specific rules before publishing day-count charts |\n| **Default** | **Answered** | C008, C033 | Contract/program specific | Quote actual governing default clause for creditor-specific content |\n| **Charge-off** | **Answered** | C009-C011, C033 | Supervisory charge-off timing not universal | Label 120/180 figures as covered-bank supervisory standards |\n| **Collection** | **Answered** | C012-C014 | Actor/status/jurisdiction dependent | Identify creditor versus collector/debt buyer/foreclosure actor |\n| **Settlement** | **Answered** | C015-C017, C034-C035 | State contract consequences remain jurisdiction specific | Build state-law settlement/accord/satisfaction modules |\n| **Restructuring** | **Answered** | C018 | Creditor eligibility and product programs vary | Verify actual program before saying option is available |\n| **Forgiveness** | **Answered** | C015, C019, C029 | Private release language may differ | Tie forgiveness claim to written agreement/final statement |\n| **Cancellation** | **Answered** | C019-C020, C029-C030 | Tax/legal definitions not perfectly coextensive | Separate legal extinguishment from §6050P reporting |\n| **Discharge** | **Answered; bankruptcy exceptions partial** | C020-C022, C029 | §523 primary page did not fully reopen | Re-open §523 before stand-alone dischargeability article |\n| **Satisfaction** | **Answered for concept; state mechanics partial** | C023 | Nationwide accord/satisfaction rules not surveyed | Perform one-state-at-a-time UCC/judgment-satisfaction verification |\n| **Release** | **Answered for concept; mechanics partial** | C005, C022, C024 | Lien/reconveyance/UCC termination rules state/collateral specific | Research exact release document and deadline per collateral/jurisdiction |\n\n### Additional material questions discovered\n\nThe research identified several questions that should be separate future investigations rather than silently folded into definitions:\n\n| Gap ID | Material unresolved question | Why publication should pause on a broad claim |\n| --- | --- | --- |\n| **G-01** | Fifty-state statutes of limitation, accrual, tolling and revival/acknowledgment/payment rules | A time-barred status cannot be determined from account age alone. Regulation F expressly depends on “applicable law.” 18 |\n| **G-02** | Fifty-state accord-and-satisfaction, judgment-satisfaction and release mechanics | State law determines whether less-than-full payment, restrictive endorsements and release documents extinguish claims. California primary code pages could not be reliably opened in this run. |\n| **G-03** | Fifty-state judgment-lien, mortgage reconveyance, vehicle-title and UCC termination rules | Payment/satisfaction and lien release may require separate filings. Bankruptcy demonstrates why liability and lien cannot be conflated. 7 |\n| **G-04** | Individual creditor settlement policies and acceptance criteria | Public card contracts do not contain a universal settlement schedule; CFPB confirms public agreements are not account-specific. 4 |\n| **G-05** | Tribe-by-tribe law, lending entities, forums, choice-of-law and sovereign-immunity questions outside bankruptcy | Lac du Flambeau resolves Bankruptcy Code immunity but not every consumer-law issue. 37 |\n| **G-06** | Current product-specific government debt programs: federal student loans, IRS compromise, SBA/VA/FHA/USDA and other government claims | “Settlement,” “compromise,” “waiver,” “discharge,” and rehabilitation have program-specific eligibility and consequences. |\n| **G-07** | Credit reporting of particular post-settlement statuses and scoring-model effects | FCRA sets reporting limits but does not guarantee a particular score change. 34 |\n| **G-08** | Tax treatment for particular cancellation types, co-obligors, secured-property disposition, nonrecourse debt and state income tax | Federal COD income is only one tax layer; facts can also create disposition gain/loss and state consequences. 46 |\n| **G-09** | Contractual post-default/post-charge-off interest, attorneys' fees and collection costs for individual accounts | Current public agreements show such rights can exist, but governing law and actual contract control. 11 |\n\n### Publication holds\n\n**PH-01 — Bankruptcy dischargeability:** Do not publish a definitive “debts bankruptcy cannot discharge” list from this report alone. 11 U.S.C. §523 was located as current primary authority, but the browsing interface failed on the full open; dedicated research should re-open the statute and distinguish chapters, creditor complaint requirements, timing, and current student-loan treatment. 28\n\n**PH-02 — “Paid in full” / accord and satisfaction:** Do not publish advice that writing “paid in full” on a check automatically settles a disputed debt. State law and contractual designated-address rules can be outcome determinative. Capital One's actual current agreement expressly requires restrictive-language instruments to be routed to a specified address and preserves rights for differently routed payments. 12\n\n**PH-03 — Settlement percentages:** Do not publish a universal creditor-by-creditor or industry settlement percentage from A001. No such primary rule was established, and federal law does not create one. Any empirical percentage article needs a separately sourced dataset with cohort, creditor, account age, litigation stage, denominator, date, and selection-bias disclosures.\n\n**PH-04 — “Debt is gone after charge-off”:** Publication should affirmatively reject this formulation. Charge-off is accounting loss recognition and federal banking materials contemplate subsequent recovery. 10\n\n**PH-05 — “Settlement is tax-free” / “settlement is taxable”:** Both are overbroad. COD income is generally included, but bankruptcy, insolvency and other exceptions/exclusions can alter the result; the principal-residence and temporary broad student-loan provisions have important 2026 expiration boundaries. 5\n\n**PH-06 — “Settlement removes negative credit”:** No such federal guarantee was found. FCRA has its own delinquency-based reporting-period rule, and actual score outcomes depend on data and scoring models. 34\n\n### Distinct article, tool, and annotated-document opportunities\n\n| Opportunity | Deliverable | Evidence base / value |\n| --- | --- | --- |\n| **Debt Status Decoder** | Interactive tool distinguishing current, arrears, delinquent, defaulted, charged off, collected, settled, canceled and discharged | C006-C022; prevents the central terminology error |\n| **Charge-Off Is Not Forgiveness** | Stand-alone article with accounting/lifecycle diagram | Federal Reserve charge-off/recovery sources, C009-C011 10 |\n| **Settlement Agreement Annotator** | Clause-by-clause example showing account identity, amount, due dates, remaining-balance waiver, judgment/lien treatment and release | C015-C017/C024/C035 |\n| **Default Clause Annotator** | Side-by-side annotated Chase and Capital One public agreements | Demonstrates that default can occur on missed payment and for nonpayment events. 11 |\n| **Debt-Relief Fee Calculator** | TSR proportional and savings formulas with scope warning | §310.4(a)(5), C017 21 |\n| **Cancellation-of-Debt Tax Triage Tool** | Bankruptcy/insolvency/farm/business-real-estate/residence/student-loan branch logic with Form 982 handoff | §§61/108, IRS Topic 431; must be tax-year aware. 5 |\n| **Original Delinquency Date Calculator** | Educational FCRA timeline calculator | §1681c(c), with explicit warning that it is not a score predictor. 34 |\n| **Personal Liability vs. Lien Diagram** | Graphic showing why bankruptcy discharge, debt settlement, satisfaction and lien release are separate | U.S. Courts bankruptcy authority, C005/C022/C024. 7 |\n| **Collector Validation Checklist** | Annotated Regulation F validation notice showing creditor, itemization, current amount, dispute deadline | §1006.34. 17 |\n| **Protected Income vs. Forgiven Debt** | Article explaining exemption from garnishment versus extinguishment | Social Security §407 and 31 CFR Part 212. 32 |\n| **State-by-State Settlement Completion Layer** | Separate state investigations on limitations, revival, accord/satisfaction, judgment satisfaction and lien release | Required before turning A001 concepts into state-specific procedures |\n\n### Researcher self-check\n\n**Actual primary-source checks performed.** Current eCFR text was opened for Regulation Z, Regulation X and its official interpretations, Regulation F validation/time-barred-debt provisions, Telemarketing Sales Rule provisions, federal claims standards, and federal-benefit garnishment rules. Current U.S. Code material was located for the FDCPA, Bankruptcy Code, FCRA, Social Security Act and Internal Revenue Code. Federal Reserve supervisory materials and current 2026 charge-off data definitions were opened. IRS current cancellation-of-debt guidance and Treasury reporting regulations were opened. Official Supreme Court opinions were opened and visually inspected for **Henson**, **Obduskey**, **Midland Funding**, and **Lac du Flambeau**. California Judicial Branch satisfaction materials were opened. Complete Q2-2026 Chase and Capital One public creditor agreements were opened rather than relying only on search snippets. 47\n\n**Scope check performed.** Consequential findings were separated among federal statutory/regulatory law, federal supervisory/accounting guidance, federal tax rules, federal program rules, California judgment procedure, tribal/bankruptcy law, public creditor contracts, and account-specific contracts. No private borrower data or individual card agreement was accessed. CFPB's own warning that public agreement filings are not account-specific was preserved. 4\n\n**Date/effectivity check performed.** October 22, 2026 is both the requested baseline and actual research check date. Web “last updated” dates were not treated as legal effective dates. The principal-residence COD exclusion and temporary broad student-loan exclusion were specifically checked for their 2026 expiration boundaries rather than inferred from older IRS publications. 5\n\n**Outcome check performed.** Charge-off was not equated with forgiveness; collection cessation was not equated with federal-agency discharge; bankruptcy discharge was not equated with lien release; settlement was not equated with satisfaction before performance; Form 1099-C was not treated as conclusive proof of actual legal discharge or tax owed; and protected income was not treated as extinguishing debt. 2\n\n**Numerical-claim check performed.** The principal numerical rules used here have identifiable primary sources: 120/180-day federal bank supervisory charge-off benchmarks; TSR fee-allocation formulas and seven-business-day dedicated-account return rule; FCRA seven-year/180-day reporting chronology; California's 14-day judgment-satisfaction guidance; the two-month federal-benefit lookback; and the $600 Form 1099-C reporting threshold. None was represented as a universal settlement percentage or promised consumer outcome. 13\n\n**Known source limitations.** The research interface failed to fully reopen current primary pages for 11 U.S.C. §§523 and 507 and 15 U.S.C. §1692g after locating them; these are expressly flagged rather than silently reconstructed. California's official statutory code pages needed for a full accord-and-satisfaction analysis were also inaccessible through the research interface, so unofficial mirrors were not elevated into primary authority. No tribe-by-tribe code survey, fifty-state limitations/revival survey, fifty-state lien-release survey, individual creditor settlement-policy survey, individual borrower contract review, or proprietary credit-scoring analysis was performed within A001.\n\n**Evidence sufficiency conclusion.** The core A001 terminology is sufficiently supported for publication as a **contextual terminology framework**: debt, credit, delinquency, default, charge-off, collection, settlement, restructuring, forgiveness/cancellation, bankruptcy/federal-agency discharge, satisfaction, and release must be kept distinct. The evidence is **not** sufficient to turn that framework into universal state-law instructions for limitations, accord and satisfaction, lien release, creditor settlement percentages, bankruptcy dischargeability lists, or guaranteed tax/credit outcomes. Those remain the principal publication holds and state/program-specific follow-on investigations.\n\n","tables":[{"headers":["Concept","Core question it answers","What it ordinarily does not establish by itself"],"index":0,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Concept","Core question it answers","What it ordinarily does not establish by itself"],["Debt","Is there an obligation or alleged obligation to pay?","Whether it is enforceable, consumer-purpose, secured, due now, collectible, or dischargeable"],["Credit","Is payment deferred, or may debt be incurred and paid later?","That money is presently overdue"],["Liability","Who or what is legally responsible for a claim?","That the liability is presently due, unsecured, or collectible"],["Arrears","What required amounts/payments remain overdue?","A universal federal status or acceleration right"],["Delinquency","How late is required performance under the relevant rule/program?","Contractual default, charge-off, or forgiveness"],["Default","Has a specified contractual/statutory default event occurred?","That 30/60/90/180 days have necessarily elapsed"],["Charge-off","Has a creditor recognized/removes a loan as a loss for accounting/regulatory purposes?","Cancellation, forgiveness, discharge, release, or inability to collect"],["Collection","Is someone seeking recovery/payment?","That a lawsuit is permitted or that the collector is covered by the FDCPA"],["Settlement","Have parties agreed to altered terms resolving some/all claimed liability?","Performance, tax treatment, credit deletion, lien release, or a particular discount"],["Restructuring","Have payment or other contractual terms been modified?","Forgiveness of principal"],["Forgiveness","Has a creditor relinquished some repayment obligation?","Tax exclusion or lien release"],["Cancellation","Has some or all indebtedness been canceled/extinguished in the relevant legal/tax context?","A universal reason, tax result, or credit-report outcome"],["Discharge","Has indebtedness been released under a particular legal regime, most importantly bankruptcy or tax/federal-claims law?","Automatic extinction of every lien"],["Satisfaction","Has an obligation or judgment been fulfilled/accepted as satisfied under governing law?","That all related liens or claims against every party have been released"],["Release","Exactly which claim, lien, security interest, guaranty, person, or right has been relinquished?","Anything beyond the release's stated/legal scope"]]},{"headers":["Stage or event","Typical evidence/document to obtain","What to determine before moving forward"],"index":1,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Stage or event","Typical evidence/document to obtain","What to determine before moving forward"],["Credit/origination","Contract, note/card agreement, disclosures, guaranty, security agreement","Parties, purpose, governing law, APR/fees, collateral, personal liability"],["Current obligation","Statements/payment history","Principal, accrued interest/fees, payment allocation"],["Arrears/delinquency","Statements, servicing history, delinquency notices","Which required installments are unpaid and actual delinquency start"],["Default","Contract and default/acceleration notices","Exact default event; cure rights; acceleration; notice prerequisites"],["Charge-off","Statements/credit data/collector records; creditor accounting status","Whether debt was merely charged off or separately canceled/sold"],["Collection","Validation notice; assignment/ownership information; judgment if any","Collector identity, current creditor, amount, dispute, limitations, lawsuit stage"],["Restructuring/workout","Written modification/forbearance/repayment plan","New payment, rate, fees, maturity, cure status, default consequences"],["Settlement","Signed settlement agreement and payment proof","Amount, deadlines, remaining-balance treatment, lawsuit/judgment/lien treatment"],["Cancellation/forgiveness","Final statement/release; possible Form 1099-C","Amount actually canceled; tax year; exclusions/exceptions"],["Bankruptcy","Petition/schedules, plan if relevant, discharge/order/lien orders","Personal liability versus surviving lien; §523 exceptions"],["Judgment satisfaction","Court acknowledgment/satisfaction documentation","Filing/recording and release of judgment-related liens"]]},{"headers":["Date/event","Status","Consequence"],"index":2,"links":[],"row_links":[[],[],[],[],[],[],[]],"rows":[["Date/event","Status","Consequence"],["Jan. 1 payment missed","Delinquency/past due begins under ordinary contractual logic; exact terminology depends contract","Amount is unpaid"],["Missed due payment","May also be contractual default immediately","Contract may permit remedies"],["Around 180 cumulative days past due","General bank supervisory charge-off benchmark for open-end retail credit","Accounting loss recognition"],["After charge-off","Collection/recovery may continue","Charge-off did not itself forgive debt"],["Later settlement","Parties may agree on altered payoff","Only agreement/performance determines remaining liability"],["Cancellation of remainder","Potential federal tax COD issue","§108 exceptions/exclusions must be tested"]]},{"headers":["Outcome","Principal can remain owed?","Personal liability can remain?","Lien can remain?","Collection can continue?","Possible COD tax issue?"],"index":3,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Outcome","Principal can remain owed?","Personal liability can remain?","Lien can remain?","Collection can continue?","Possible COD tax issue?"],["Cure of arrears","Yes","Yes","Yes","Normal servicing, not delinquent collection","Normally no cancellation event"],["Restructure/forbearance","Yes","Yes","Usually yes if secured","Under modified terms","Not necessarily"],["Charge-off","Yes","Yes unless separately altered","Yes","Yes, subject to law","Not merely because of accounting charge-off"],["Settlement before completion","Usually yes under agreement until required performance","Usually yes/modified","Depends agreement","Depends agreement/law","Usually when/if amount actually canceled"],["Completed settlement with partial forgiveness","Reduced or zero per agreement","Depends release","Depends lien terms","Should conform to settlement/release","Potentially"],["Bankruptcy discharge","Debt remains conceptually relevant but personal collection is enjoined for discharged liability","Generally no for discharged personal liability","Can remain","Personal collection barred; lien enforcement may remain","Bankruptcy exclusion may apply"],["Judgment satisfaction","Judgment paid/accepted as satisfied","Judgment liability resolved to extent of satisfaction","Recording/release mechanics still matter","Judgment collection should end","Usually not unless less-than-full satisfaction created cancellation"],["Specific lien release","Underlying debt may or may not remain","May remain","Released lien does not remain","Other lawful remedies may remain","Depends underlying transaction"]]},{"headers":["Source ID","Primary source, issuer and direct link","Pinpoint / version / status","Jurisdiction and scope","Access, check date, limitations"],"index":4,"links":[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title11-section101","text":"11 U.S.C. §101, Definitions — U.S. House OLRC"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-A/section-1026.2","text":"12 CFR §1026.2 — CFPB Regulation Z"},{"href":"https://uscode.house.gov/us/usc/119-121/t15/s1692a/","text":"15 U.S.C. §1692a — FDCPA definitions"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1024/subpart-C/section-1024.31","text":"12 CFR §1024.31 — Regulation X definitions"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1024/appendix-Supplement%20I%20to%20Part%201024","text":"Official Interpretations to Regulation X"},{"href":"https://www.federalreserve.gov/frrs/guidance/uniform-retail-credit-classification-and-account-management-policy.htm","text":"Uniform Retail-Credit Classification and Account-Management Policy — Federal Reserve"},{"href":"https://www.federalreserve.gov/releases/chargeoff/","text":"Charge-Off and Delinquency Rates — Federal Reserve"},{"href":"https://www.federalreserve.gov/frrs/guidance/interagency-guidance-on-credit-card-lending.htm","text":"Interagency Guidance on Credit Card Lending — Federal Reserve"},{"href":"https://www.chase.com/content/feed/public/creditcards/cma/Chase/COL00095.pdf","text":"Chase Cardmember Agreement COL00095"},{"href":"https://ecm.capitalone.com/WCM/card/credit-card-agreements-q2-2026/credit-card-agreement-for-consumer-cards-in-capital-one-n.a.pdf","text":"Capital One Consumer Credit Card Agreement"},{"href":"https://www.consumerfinance.gov/credit-cards/agreements/","text":"CFPB Credit Card Agreement Database"},{"href":"https://www.consumerfinance.gov/credit-cards/agreements/archive/","text":"archive"},{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310","text":"16 CFR Part 310 — Telemarketing Sales Rule"},{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","text":"16 CFR §310.4"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","text":"12 CFR §1006.34 — Validation notices"},{"href":"https://uscode.house.gov/view.xhtml?req=%28title%3A15+section%3A1692g+edition%3Aprelim%29","text":"15 U.S.C. §1692g — Validation of debts"},{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","text":"12 CFR §1006.26 — Time-barred debts"},{"href":"https://www.supremecourt.gov/opinions/16pdf/16-349_c07d.pdf","text":"Henson v. Santander Consumer USA Inc."},{"href":"https://www.supremecourt.gov/opinions/18pdf/17-1307_7lho.pdf","text":"Obduskey v. McCarthy & Holthus LLP"},{"href":"https://www.supremecourt.gov/opinions/16pdf/16-348_h315.pdf","text":"Midland Funding, LLC v. Johnson"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title15-section1681c%28c%29","text":"15 U.S.C. §1681c — FCRA obsolete-information rules"},{"href":"https://www.uscourts.gov/court-programs/bankruptcy/bankruptcy-basics/discharge-bankruptcy-bankruptcy-basics","text":"U.S. Courts — Discharge in Bankruptcy"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section523&num=0&edition=prelim","text":"11 U.S.C. §523 — Exceptions to discharge"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section507&num=0&edition=prelim","text":"11 U.S.C. §507 — Priorities"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A61+edition%3Aprelim%29","text":"26 U.S.C. §61 — Gross income"},{"href":"https://uscode.house.gov/us/usc/119-118/t26/s108/","text":"26 U.S.C. §108 — Income from discharge of indebtedness"},{"href":"https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1","text":"26 CFR §1.6050P-1 — COD information reporting"},{"href":"https://www.irs.gov/taxtopics/tc431","text":"IRS Topic 431 — Canceled debt"},{"href":"https://www.irs.gov/forms-pubs/about-form-1099-c","text":"IRS — About Form 1099-C"},{"href":"https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903/section-903.5","text":"31 CFR §903.5 — Discharge of federal indebtedness"},{"href":"https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212","text":"31 CFR Part 212 — Federal-benefit garnishment"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&fq=true&granuleId=USC-prelim-title42-section407","text":"42 U.S.C. §407 — Social Security assignment/legal process"},{"href":"https://selfhelp.courts.ca.gov/civil-lawsuit/judgment/satisfaction","text":"California Courts — Satisfaction of Judgment"},{"href":"https://selfhelp.courts.ca.gov/jcc-form/EJ-100","text":"EJ-100"},{"href":"https://www.supremecourt.gov/opinions/22pdf/22-227_i426.pdf","text":"Lac du Flambeau Band v. Coughlin"},{"href":"https://www.ecfr.gov/current/title-38/chapter-I/part-36/subpart-B","text":"38 CFR Part 36, Subpart B — VA Loan Guaranty"}],"row_links":[[],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title11-section101","text":"11 U.S.C. §101, Definitions — U.S. House OLRC"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-A/section-1026.2","text":"12 CFR §1026.2 — CFPB Regulation Z"}],[{"href":"https://uscode.house.gov/us/usc/119-121/t15/s1692a/","text":"15 U.S.C. §1692a — FDCPA definitions"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1024/subpart-C/section-1024.31","text":"12 CFR §1024.31 — Regulation X definitions"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1024/appendix-Supplement%20I%20to%20Part%201024","text":"Official Interpretations to Regulation X"}],[{"href":"https://www.federalreserve.gov/frrs/guidance/uniform-retail-credit-classification-and-account-management-policy.htm","text":"Uniform Retail-Credit Classification and Account-Management Policy — Federal Reserve"}],[{"href":"https://www.federalreserve.gov/releases/chargeoff/","text":"Charge-Off and Delinquency Rates — Federal Reserve"}],[{"href":"https://www.federalreserve.gov/frrs/guidance/interagency-guidance-on-credit-card-lending.htm","text":"Interagency Guidance on Credit Card Lending — Federal Reserve"}],[{"href":"https://www.chase.com/content/feed/public/creditcards/cma/Chase/COL00095.pdf","text":"Chase Cardmember Agreement COL00095"}],[{"href":"https://ecm.capitalone.com/WCM/card/credit-card-agreements-q2-2026/credit-card-agreement-for-consumer-cards-in-capital-one-n.a.pdf","text":"Capital One Consumer Credit Card Agreement"}],[{"href":"https://www.consumerfinance.gov/credit-cards/agreements/","text":"CFPB Credit Card Agreement Database"},{"href":"https://www.consumerfinance.gov/credit-cards/agreements/archive/","text":"archive"}],[{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310","text":"16 CFR Part 310 — Telemarketing Sales Rule"}],[{"href":"https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4","text":"16 CFR §310.4"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34","text":"12 CFR §1006.34 — Validation notices"}],[{"href":"https://uscode.house.gov/view.xhtml?req=%28title%3A15+section%3A1692g+edition%3Aprelim%29","text":"15 U.S.C. §1692g — Validation of debts"}],[{"href":"https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26","text":"12 CFR §1006.26 — Time-barred debts"}],[{"href":"https://www.supremecourt.gov/opinions/16pdf/16-349_c07d.pdf","text":"Henson v. Santander Consumer USA Inc."}],[{"href":"https://www.supremecourt.gov/opinions/18pdf/17-1307_7lho.pdf","text":"Obduskey v. McCarthy & Holthus LLP"}],[{"href":"https://www.supremecourt.gov/opinions/16pdf/16-348_h315.pdf","text":"Midland Funding, LLC v. Johnson"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title15-section1681c%28c%29","text":"15 U.S.C. §1681c — FCRA obsolete-information rules"}],[{"href":"https://www.uscourts.gov/court-programs/bankruptcy/bankruptcy-basics/discharge-bankruptcy-bankruptcy-basics","text":"U.S. Courts — Discharge in Bankruptcy"}],[{"href":"https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section523&num=0&edition=prelim","text":"11 U.S.C. §523 — Exceptions to discharge"}],[{"href":"https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section507&num=0&edition=prelim","text":"11 U.S.C. §507 — Priorities"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A61+edition%3Aprelim%29","text":"26 U.S.C. §61 — Gross income"}],[{"href":"https://uscode.house.gov/us/usc/119-118/t26/s108/","text":"26 U.S.C. §108 — Income from discharge of indebtedness"}],[{"href":"https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1","text":"26 CFR §1.6050P-1 — COD information reporting"}],[{"href":"https://www.irs.gov/taxtopics/tc431","text":"IRS Topic 431 — Canceled debt"}],[{"href":"https://www.irs.gov/forms-pubs/about-form-1099-c","text":"IRS — About Form 1099-C"}],[{"href":"https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903/section-903.5","text":"31 CFR §903.5 — Discharge of federal indebtedness"}],[{"href":"https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212","text":"31 CFR Part 212 — Federal-benefit garnishment"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&fq=true&granuleId=USC-prelim-title42-section407","text":"42 U.S.C. §407 — Social Security assignment/legal process"}],[{"href":"https://selfhelp.courts.ca.gov/civil-lawsuit/judgment/satisfaction","text":"California Courts — Satisfaction of Judgment"},{"href":"https://selfhelp.courts.ca.gov/jcc-form/EJ-100","text":"EJ-100"}],[{"href":"https://www.supremecourt.gov/opinions/22pdf/22-227_i426.pdf","text":"Lac du Flambeau Band v. Coughlin"}],[{"href":"https://www.ecfr.gov/current/title-38/chapter-I/part-36/subpart-B","text":"38 CFR Part 36, Subpart B — VA Loan Guaranty"}]],"rows":[["Source ID","Primary source, issuer and direct link","Pinpoint / version / status","Jurisdiction and scope","Access, check date, limitations"],["R001-S001","11 U.S.C. §101, Definitions — U.S. House OLRC","§§101(5), (12)","Federal bankruptcy","Search-rendered primary; checked 2026-10-22. Full-page reopen returned tool error, but statutory definition was returned. \n1"],["R001-S002","12 CFR §1026.2 — CFPB Regulation Z","§1026.2(a)(12), (14), current eCFR","Federal consumer credit/TILA","Opened 2026-10-22. \n6"],["R001-S003","15 U.S.C. §1692a — FDCPA definitions","§§1692a(3)-(6), (8)","Federal consumer debt collection","Opened/search-rendered primary 2026-10-22. \n3"],["R001-S004","12 CFR §1024.31 — Regulation X definitions","“Delinquency”","Federal federally related mortgage servicing","Opened 2026-10-22. \n9"],["R001-S005","Official Interpretations to Regulation X","§1024.31 commentary; §1024.41 commentary","Federal mortgage servicing","Opened 2026-10-22. \n8"],["R001-S006","Uniform Retail-Credit Classification and Account-Management Policy — Federal Reserve","Charge-off; re-aging/extensions/deferrals/rewrites","Federal bank supervisory policy","Opened 2026-10-22; policy implemented for Dec. 31, 2000 reporting and remains published as supervisory guidance. Not a borrower-created substantive right. \n38"],["R001-S007","Charge-Off and Delinquency Rates — Federal Reserve","Definition notes, lines 34-35; webpage updated Aug. 25, 2026","Federal Reserve statistical/accounting terminology","Opened 2026-10-22. Page update date is not a legal effective date. \n10"],["R001-S008","Interagency Guidance on Credit Card Lending — Federal Reserve","“Workout Programs,” “Settlements,” recoveries; issued Jan. 8, 2003","Federal banking supervisory guidance","Opened 2026-10-22. \n14"],["R001-S009","Chase Cardmember Agreement COL00095","PDF p.6 “Default”; Q2-2026/current offering document","Creditor contract example; consumer credit card","Full 22-page creditor PDF opened and relevant page visually/textually inspected 2026-10-22. Public offering agreement, not individual account contract. \n11"],["R001-S010","Capital One Consumer Credit Card Agreement","As of June 30, 2026; PDF pp.4-6: charge-off/default/restrictive payment/credit reports/governing law","Creditor contract example; consumer card","Full seven-page PDF opened/inspected 2026-10-22. Public agreement expressly not account-specific. \n12"],["R001-S011","CFPB Credit Card Agreement Database and archive","Q2-2026 most recent collection at check date","Federal disclosure database","Opened 2026-10-22. CFPB disclaims account-specificity and issuer-content errors. \n39"],["R001-S012","16 CFR Part 310 — Telemarketing Sales Rule","§310.2(o) “debt relief service”","Federal telemarketing/debt-relief service regulation","Opened 2026-10-22. Applicability depends on TSR scope; not every debt service is automatically covered. \n20"],["R001-S013","16 CFR §310.4","§310.4(a)(5)(i)-(ii)","Federal debt-relief fee/dedicated-account rules where TSR applies","Opened 2026-10-22. \n21"],["R001-S014","12 CFR §1006.34 — Validation notices","§1006.34(c)(2)-(4)","Federal FDCPA Regulation F","Opened 2026-10-22. \n17"],["R001-S015","15 U.S.C. §1692g — Validation of debts","§1692g(a)-(b)","Federal FDCPA","Search-rendered primary; attempted open returned tool error. Checked 2026-10-22. Reg F source used as primary operational authority in findings. \n40"],["R001-S016","12 CFR §1006.26 — Time-barred debts","§1006.26(a)-(b)","Federal Regulation F","Opened 2026-10-22. \n18"],["R001-S017","Henson v. Santander Consumer USA Inc.","582 U.S. 79 (2017), syllabus p.1/opinion","U.S. Supreme Court/FDCPA","Official PDF opened/visually inspected. Scope limited to statutory prong decided. \n15"],["R001-S018","Obduskey v. McCarthy & Holthus LLP","586 U.S. 466 (2019), syllabus pp.1-2","U.S. Supreme Court/FDCPA foreclosure scope","Official PDF opened/inspected. \n16"],["R001-S019","Midland Funding, LLC v. Johnson","581 U.S. 224 (2017), syllabus pp.1-2/opinion","U.S. Supreme Court; bankruptcy/FDCPA","Official PDF opened/inspected. Holding does not authorize ordinary civil suits on time-barred debt. \n19"],["R001-S020","15 U.S.C. §1681c — FCRA obsolete-information rules","§1681c(a)(4), (c)","Federal consumer reporting","Search-rendered primary; full reopen returned interface error. Checked 2026-10-22. \n34"],["R001-S021","U.S. Courts — Discharge in Bankruptcy","“Effect of discharge”; surviving liens","Federal judiciary program material","Opened 2026-10-22; explanatory, not substitute for Code/case law. \n7"],["R001-S022","11 U.S.C. §523 — Exceptions to discharge","§523","Federal bankruptcy","Primary located/search-rendered; attempted full open failed. Dedicated exception article held pending re-open. \n28"],["R001-S023","11 U.S.C. §507 — Priorities","§507","Federal bankruptcy","Primary located/search-rendered; attempted full open failed. \n31"],["R001-S024","26 U.S.C. §61 — Gross income","§61(a)(11)","Federal income tax","Primary current Code source checked 2026-10-22. \n24"],["R001-S025","26 U.S.C. §108 — Income from discharge of indebtedness","§108(a), (d), (f), (h)","Federal income tax","Opened 2026-10-22. Includes current/historical amendment notes; current operative text distinguished from expired rules. \n25"],["R001-S026","26 CFR §1.6050P-1 — COD information reporting","§1.6050P-1(a)-(d)","Federal tax information reporting","Opened 2026-10-22. \n26"],["R001-S027","IRS Topic 431 — Canceled debt","Exceptions/exclusions; current IRS topic","Federal tax administration","Opened 2026-10-22; page reflected current 2026 expiration boundaries. \n5"],["R001-S028","IRS — About Form 1099-C","$600 reporting condition; current revision page","Federal tax reporting","Opened 2026-10-22. \n27"],["R001-S029","31 CFR §903.5 — Discharge of federal indebtedness","§903.5","Federal government claims","Opened 2026-10-22. Distinguishes discharge from collection suspension/termination. \n29"],["R001-S030","31 CFR Part 212 — Federal-benefit garnishment","§§212.3, 212.5-212.7","Federal protected benefit deposits","Opened 2026-10-22. \n41"],["R001-S031","42 U.S.C. §407 — Social Security assignment/legal process","§407(a)-(b)","Federal Social Security","Opened/search-rendered primary 2026-10-22. \n32"],["R001-S032","California Courts — Satisfaction of Judgment and EJ-100","14-day guidance; EJ-100","California judgment procedure","Official Judicial Branch material opened 2026-10-22. Not a nationwide rule. \n30"],["R001-S033","Lac du Flambeau Band v. Coughlin","599 U.S. 382 (2023), syllabus pp.1-2","Federal bankruptcy/tribal sovereign immunity","Official Supreme Court PDF opened/screenshotted 2026-10-22. \n37"],["R001-S034","38 CFR Part 36, Subpart B — VA Loan Guaranty","Definitions of repayment plan/special forbearance","Federal VA mortgage program","Opened/search-rendered primary 2026-10-22. Program-specific only. \n23"]]},{"headers":["Claim ID","Area","Precise supported statement","Evidence and pinpoint","Conditions / exceptions / evidence limitations"],"index":5,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Area","Precise supported statement","Evidence and pinpoint","Conditions / exceptions / evidence limitations"],["R001-C001","A001","Assigned debt terms are context dependent and cannot safely be treated as one universal legal vocabulary.","S001 §101; S003 §1692a; S002 §1026.2. \n1","Statute/program/contract context must be specified."],["R001-C002","A001","Bankruptcy “debt” means liability on a claim; claim is broader than presently due undisputed unsecured obligations.","S001, 11 USC §§101(5),(12). \n1","Bankruptcy definition, not every statute's definition."],["R001-C003","A001","FDCPA “debt” is an obligation/alleged obligation arising from a transaction primarily for personal, family or household purposes.","S003, §1692a(5). \n3","Commercial-purpose obligations generally fall outside this definition."],["R001-C004","A001","Regulation Z “credit” is the right to defer payment of debt or incur debt and defer payment.","S002 §1026.2(a)(14). \n6","Regulation Z context."],["R001-C005","A001","Personal liability and collateral/lien liability are separate; bankruptcy can discharge personal liability while an unavoided lien survives.","S021. \n7","Lien avoidance and special bankruptcy orders can change outcome."],["R001-C006","A001","“Arrears” should be used descriptively for unpaid amounts already due unless a governing law/program defines it more precisely.","S005, mortgage commentary referencing amounts owed in arrears. \n8","Editorial synthesis; no universal federal definition found."],["R001-C007","A001","Reg X mortgage delinquency begins when a sufficient periodic P&I/escrow payment is due and unpaid; grace period before fee does not delay that start.","S004 §1024.31; S005 comment 31-Delinquency. \n9","Federally related mortgage-servicing scope."],["R001-C008","A001","Default can occur immediately on missed payment and can include nonpayment events; no universal “90-day default” rule exists.","S009 PDF p.6; S010 PDF pp.5-6. \n11","Contract examples, not universal creditor policy."],["R001-C009","A001","Charge-off is accounting/loss recognition: loans removed from books and charged against loss reserves.","S007 definition note. \n10","Federal Reserve banking/statistical usage."],["R001-C010","A001","Federal bank supervisory policy generally uses 120 days for closed-end retail and 180 days for open-end retail charge-off, with exceptions.","S006/current supervisory material. \n13","Not a universal legal extinguishment date; secured real-estate treatment differs."],["R001-C011","A001","Charge-off does not itself prove cancellation: post-charge-off collections are recognized as recoveries.","S007; S008 recoveries; S010 180-day/charged-off balance-due clause. \n10","Enforceability still depends on law, discharge, limitations, etc."],["R001-C012","A001","FDCPA coverage turns on debt and collector definitions; not every creditor/owner/foreclosure actor is treated identically.","S003; S017; S018. \n3","Henson did not decide principal-purpose prong."],["R001-C013","A001","Covered debt collectors' validation notices must identify creditor, amounts/itemization, and dispute rights; timely written dispute pauses collection of disputed amount pending verification/judgment copy.","S014 §1006.34(c). \n17","Regulation F/FDCPA-covered collection."],["R001-C014","A001","A covered collector may not sue or threaten suit on a debt whose applicable limitations period has expired.","S016 §1006.26. \n18","Bankruptcy proofs of claim excluded; applicable limitations law is jurisdiction-specific."],["R001-C015","A001","Banking guidance describes credit-card settlement as forgiveness of part of an unsecured balance in exchange for payment of the remainder.","S008 lines 53-55. \n14","Supervisory example, not mandated discount/structure."],["R001-C016","A001","TSR “debt relief service” includes represented renegotiation, settlement, or alteration of unsecured-debt payment/other terms.","S012 §310.2(o). \n20","Applies only where TSR scope is met."],["R001-C017","A001","Under applicable TSR provisions, fees cannot be taken until a debt is successfully altered under agreement and at least one payment occurs; individually resolved debts use proportional or consistent-savings fee formulas.","S013 §310.4(a)(5). \n21","Does not set the provider's overall fee level."],["R001-C018","A001","Restructuring can include re-aging, extension, deferral, renewal or rewrite while the debt continues.","S006. \n22","Bank supervisory terminology; other programs have their own definitions."],["R001-C019","A001","Discharge/cancellation of indebtedness is generally gross income unless an exception or exclusion applies.","S024 §61(a)(11); S025 §108. \n24","Taxpayer-specific computation required."],["R001-C020","A001","Form 1099-C information reporting can arise from an identifiable event even when an actual discharge has not yet occurred by that date.","S026 §1.6050P-1(a)-(b). \n26","Information reporting does not conclusively determine legal liability or taxable amount."],["R001-C021","A001","Bankruptcy discharge generally prevents collection of discharged personal liability.","S021. \n7","§523 exceptions/chapter-specific issues apply."],["R001-C022","A001","A valid unavoided lien generally survives bankruptcy discharge.","S021. \n7","Lien may be avoided/modified under other Code provisions or orders."],["R001-C023","A001","In California, a paid money judgment requires an Acknowledgment of Satisfaction; Judicial Branch guidance states 14 days after payment.","S032. \n42","California judgment procedure only."],["R001-C024","A001","“Release” must identify its object; discharge of personal liability and release of a lien are not inherently the same event.","S021. \n7","State recording/security law controls many releases."],["R001-C025","A001","FCRA collection/charge-off reporting period uses a seven-year period anchored 180 days after the delinquency that immediately preceded collection/charge-off.","S020 §1681c(a)(4),(c). \n34","Does not predict proprietary credit-score effect."],["R001-C026","A001","Certain federal-benefit funds receive garnishment protection; protection does not itself cancel the debt.","S030 §§212.3, .5-.7; S031 §407. \n41","Benefit type, exceptions, account history and state law matter."],["R001-C027","A001","Consumer/commercial purpose distinctions materially alter statutory coverage.","S002, S003. \n43","Mixed-purpose issues require facts and governing definition."],["R001-C028","A001","Secured status, unsecured status and statutory priority are distinct concepts.","S021; S023. \n7","Detailed §507 ranking held pending full primary-page reopen."],["R001-C029","A001","Major §108 COD exclusions include bankruptcy, insolvency, qualified farm debt and qualified real-property business debt, subject to statutory limits.","S025; S027. \n25","Exclusions can require tax-attribute reduction and forms."],["R001-C030","A001","Qualified-principal-residence COD exclusion is expired for newly made 2026 arrangements but remains grandfathered for qualifying pre-2026 written arrangements.","S027; S025. \n5","Do not use “mortgage forgiveness is tax-free” as a current universal statement."],["R001-C031","A001","CFPB-filed public card agreements contain general terms and are not an individual's account-specific agreement.","S011; S010 p.1. \n4","Individual agreement must be obtained separately."],["R001-C032","A001","Bankruptcy Code sovereign-immunity abrogation applies to federally recognized tribes under Lac du Flambeau.","S033, syllabus pp.1-2. \n37","Does not resolve applicability of every other consumer statute to every tribal entity."],["R001-C033","A001","Delinquency, default, charge-off, settlement, cancellation and discharge are legally/economically different events.","S004/S005; S009/S010; S007/S008; S021/S029. \n44","Particular obligation may experience several simultaneously."],["R001-C034","A001","No federal authority reviewed supplies a universal creditor settlement percentage or requires a creditor to accept ordinary private-debt settlement.","S008; S012/S013. \n45","Creditor policy, program and agreement control; absence finding, not claim no program ever requires compromise."],["R001-C035","A001","Settlement evaluation must account for validity/amount, ownership, stage, security, limitations, exemptions, tax and final-release documentation rather than debt balance alone.","S014, S016, S021, S025/S027, S030. \n35","Decision framework, not individualized eligibility rule."]]},{"headers":["Seed topic","Status","Finding / claim references","Missing evidence or qualification","Exact next action where needed"],"index":6,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Seed topic","Status","Finding / claim references","Missing evidence or qualification","Exact next action where needed"],["Debt","Answered","C001-C003, C027-C028","Definition changes by statute","Maintain context labels in every article"],["Credit","Answered","C004, C027","None material for definition","Use Reg Z language only within proper scope"],["Liability","Answered","C005, C022, C024","Co-obligor/guarantor effects vary by state/contract","Add state/guaranty modules before specific release claims"],["Arrears","Answered with editorial qualification","C006-C007","No universal federal definition found","Define components case-by-case/program-by-program"],["Delinquency","Answered","C007, C033","Nonmortgage definitions vary","Add product-specific rules before publishing day-count charts"],["Default","Answered","C008, C033","Contract/program specific","Quote actual governing default clause for creditor-specific content"],["Charge-off","Answered","C009-C011, C033","Supervisory charge-off timing not universal","Label 120/180 figures as covered-bank supervisory standards"],["Collection","Answered","C012-C014","Actor/status/jurisdiction dependent","Identify creditor versus collector/debt buyer/foreclosure actor"],["Settlement","Answered","C015-C017, C034-C035","State contract consequences remain jurisdiction specific","Build state-law settlement/accord/satisfaction modules"],["Restructuring","Answered","C018","Creditor eligibility and product programs vary","Verify actual program before saying option is available"],["Forgiveness","Answered","C015, C019, C029","Private release language may differ","Tie forgiveness claim to written agreement/final statement"],["Cancellation","Answered","C019-C020, C029-C030","Tax/legal definitions not perfectly coextensive","Separate legal extinguishment from §6050P reporting"],["Discharge","Answered; bankruptcy exceptions partial","C020-C022, C029","§523 primary page did not fully reopen","Re-open §523 before stand-alone dischargeability article"],["Satisfaction","Answered for concept; state mechanics partial","C023","Nationwide accord/satisfaction rules not surveyed","Perform one-state-at-a-time UCC/judgment-satisfaction verification"],["Release","Answered for concept; mechanics partial","C005, C022, C024","Lien/reconveyance/UCC termination rules state/collateral specific","Research exact release document and deadline per collateral/jurisdiction"]]},{"headers":["Gap ID","Material unresolved question","Why publication should pause on a broad claim"],"index":7,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[]],"rows":[["Gap ID","Material unresolved question","Why publication should pause on a broad claim"],["G-01","Fifty-state statutes of limitation, accrual, tolling and revival/acknowledgment/payment rules","A time-barred status cannot be determined from account age alone. Regulation F expressly depends on “applicable law.” \n18"],["G-02","Fifty-state accord-and-satisfaction, judgment-satisfaction and release mechanics","State law determines whether less-than-full payment, restrictive endorsements and release documents extinguish claims. California primary code pages could not be reliably opened in this run."],["G-03","Fifty-state judgment-lien, mortgage reconveyance, vehicle-title and UCC termination rules","Payment/satisfaction and lien release may require separate filings. Bankruptcy demonstrates why liability and lien cannot be conflated. \n7"],["G-04","Individual creditor settlement policies and acceptance criteria","Public card contracts do not contain a universal settlement schedule; CFPB confirms public agreements are not account-specific. \n4"],["G-05","Tribe-by-tribe law, lending entities, forums, choice-of-law and sovereign-immunity questions outside bankruptcy","Lac du Flambeau resolves Bankruptcy Code immunity but not every consumer-law issue. \n37"],["G-06","Current product-specific government debt programs: federal student loans, IRS compromise, SBA/VA/FHA/USDA and other government claims","“Settlement,” “compromise,” “waiver,” “discharge,” and rehabilitation have program-specific eligibility and consequences."],["G-07","Credit reporting of particular post-settlement statuses and scoring-model effects","FCRA sets reporting limits but does not guarantee a particular score change. \n34"],["G-08","Tax treatment for particular cancellation types, co-obligors, secured-property disposition, nonrecourse debt and state income tax","Federal COD income is only one tax layer; facts can also create disposition gain/loss and state consequences. \n46"],["G-09","Contractual post-default/post-charge-off interest, attorneys' fees and collection costs for individual accounts","Current public agreements show such rights can exist, but governing law and actual contract control. \n11"]]},{"headers":["Opportunity","Deliverable","Evidence base / value"],"index":8,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Opportunity","Deliverable","Evidence base / value"],["Debt Status Decoder","Interactive tool distinguishing current, arrears, delinquent, defaulted, charged off, collected, settled, canceled and discharged","C006-C022; prevents the central terminology error"],["Charge-Off Is Not Forgiveness","Stand-alone article with accounting/lifecycle diagram","Federal Reserve charge-off/recovery sources, C009-C011 \n10"],["Settlement Agreement Annotator","Clause-by-clause example showing account identity, amount, due dates, remaining-balance waiver, judgment/lien treatment and release","C015-C017/C024/C035"],["Default Clause Annotator","Side-by-side annotated Chase and Capital One public agreements","Demonstrates that default can occur on missed payment and for nonpayment events. \n11"],["Debt-Relief Fee Calculator","TSR proportional and savings formulas with scope warning","§310.4(a)(5), C017 \n21"],["Cancellation-of-Debt Tax Triage Tool","Bankruptcy/insolvency/farm/business-real-estate/residence/student-loan branch logic with Form 982 handoff","§§61/108, IRS Topic 431; must be tax-year aware. \n5"],["Original Delinquency Date Calculator","Educational FCRA timeline calculator","§1681c(c), with explicit warning that it is not a score predictor. \n34"],["Personal Liability vs. Lien Diagram","Graphic showing why bankruptcy discharge, debt settlement, satisfaction and lien release are separate","U.S. Courts bankruptcy authority, C005/C022/C024. \n7"],["Collector Validation Checklist","Annotated Regulation F validation notice showing creditor, itemization, current amount, dispute deadline","§1006.34. \n17"],["Protected Income vs. Forgiven Debt","Article explaining exemption from garnishment versus extinguishment","Social Security §407 and 31 CFR Part 212. \n32"],["State-by-State Settlement Completion Layer","Separate state investigations on limitations, revival, accord/satisfaction, judgment satisfaction and lien release","Required before turning A001 concepts into state-specific procedures"]]}],"claims":[{"claim_id":"R001-C001","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C001","Area":"A001","Precise supported statement":"Assigned debt terms are context dependent and cannot safely be treated as one universal legal vocabulary.","Evidence and pinpoint":"S001 §101; S003 §1692a; S002 §1026.2. \n1","Conditions / exceptions / evidence limitations":"Statute/program/contract context must be specified."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C002","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C002","Area":"A001","Precise supported statement":"Bankruptcy “debt” means liability on a claim; claim is broader than presently due undisputed unsecured obligations.","Evidence and pinpoint":"S001, 11 USC §§101(5),(12). \n1","Conditions / exceptions / evidence limitations":"Bankruptcy definition, not every statute's definition."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C003","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C003","Area":"A001","Precise supported statement":"FDCPA “debt” is an obligation/alleged obligation arising from a transaction primarily for personal, family or household purposes.","Evidence and pinpoint":"S003, §1692a(5). \n3","Conditions / exceptions / evidence limitations":"Commercial-purpose obligations generally fall outside this definition."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C004","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C004","Area":"A001","Precise supported statement":"Regulation Z “credit” is the right to defer payment of debt or incur debt and defer payment.","Evidence and pinpoint":"S002 §1026.2(a)(14). \n6","Conditions / exceptions / evidence limitations":"Regulation Z context."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C005","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C005","Area":"A001","Precise supported statement":"Personal liability and collateral/lien liability are separate; bankruptcy can discharge personal liability while an unavoided lien survives.","Evidence and pinpoint":"S021. \n7","Conditions / exceptions / evidence limitations":"Lien avoidance and special bankruptcy orders can change outcome."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C006","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C006","Area":"A001","Precise supported statement":"“Arrears” should be used descriptively for unpaid amounts already due unless a governing law/program defines it more precisely.","Evidence and pinpoint":"S005, mortgage commentary referencing amounts owed in arrears. \n8","Conditions / exceptions / evidence limitations":"Editorial synthesis; no universal federal definition found."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C007","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C007","Area":"A001","Precise supported statement":"Reg X mortgage delinquency begins when a sufficient periodic P&I/escrow payment is due and unpaid; grace period before fee does not delay that start.","Evidence and pinpoint":"S004 §1024.31; S005 comment 31-Delinquency. \n9","Conditions / exceptions / evidence limitations":"Federally related mortgage-servicing scope."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C008","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C008","Area":"A001","Precise supported statement":"Default can occur immediately on missed payment and can include nonpayment events; no universal “90-day default” rule exists.","Evidence and pinpoint":"S009 PDF p.6; S010 PDF pp.5-6. \n11","Conditions / exceptions / evidence limitations":"Contract examples, not universal creditor policy."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C009","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C009","Area":"A001","Precise supported statement":"Charge-off is accounting/loss recognition: loans removed from books and charged against loss reserves.","Evidence and pinpoint":"S007 definition note. \n10","Conditions / exceptions / evidence limitations":"Federal Reserve banking/statistical usage."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C010","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C010","Area":"A001","Precise supported statement":"Federal bank supervisory policy generally uses 120 days for closed-end retail and 180 days for open-end retail charge-off, with exceptions.","Evidence and pinpoint":"S006/current supervisory material. \n13","Conditions / exceptions / evidence limitations":"Not a universal legal extinguishment date; secured real-estate treatment differs."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C011","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C011","Area":"A001","Precise supported statement":"Charge-off does not itself prove cancellation: post-charge-off collections are recognized as recoveries.","Evidence and pinpoint":"S007; S008 recoveries; S010 180-day/charged-off balance-due clause. \n10","Conditions / exceptions / evidence limitations":"Enforceability still depends on law, discharge, limitations, etc."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C012","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C012","Area":"A001","Precise supported statement":"FDCPA coverage turns on debt and collector definitions; not every creditor/owner/foreclosure actor is treated identically.","Evidence and pinpoint":"S003; S017; S018. \n3","Conditions / exceptions / evidence limitations":"Henson did not decide principal-purpose prong."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C013","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C013","Area":"A001","Precise supported statement":"Covered debt collectors' validation notices must identify creditor, amounts/itemization, and dispute rights; timely written dispute pauses collection of disputed amount pending verification/judgment copy.","Evidence and pinpoint":"S014 §1006.34(c). \n17","Conditions / exceptions / evidence limitations":"Regulation F/FDCPA-covered collection."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C014","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C014","Area":"A001","Precise supported statement":"A covered collector may not sue or threaten suit on a debt whose applicable limitations period has expired.","Evidence and pinpoint":"S016 §1006.26. \n18","Conditions / exceptions / evidence limitations":"Bankruptcy proofs of claim excluded; applicable limitations law is jurisdiction-specific."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C015","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C015","Area":"A001","Precise supported statement":"Banking guidance describes credit-card settlement as forgiveness of part of an unsecured balance in exchange for payment of the remainder.","Evidence and pinpoint":"S008 lines 53-55. \n14","Conditions / exceptions / evidence limitations":"Supervisory example, not mandated discount/structure."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C016","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C016","Area":"A001","Precise supported statement":"TSR “debt relief service” includes represented renegotiation, settlement, or alteration of unsecured-debt payment/other terms.","Evidence and pinpoint":"S012 §310.2(o). \n20","Conditions / exceptions / evidence limitations":"Applies only where TSR scope is met."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C017","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C017","Area":"A001","Precise supported statement":"Under applicable TSR provisions, fees cannot be taken until a debt is successfully altered under agreement and at least one payment occurs; individually resolved debts use proportional or consistent-savings fee formulas.","Evidence and pinpoint":"S013 §310.4(a)(5). \n21","Conditions / exceptions / evidence limitations":"Does not set the provider's overall fee level."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C018","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C018","Area":"A001","Precise supported statement":"Restructuring can include re-aging, extension, deferral, renewal or rewrite while the debt continues.","Evidence and pinpoint":"S006. \n22","Conditions / exceptions / evidence limitations":"Bank supervisory terminology; other programs have their own definitions."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C019","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C019","Area":"A001","Precise supported statement":"Discharge/cancellation of indebtedness is generally gross income unless an exception or exclusion applies.","Evidence and pinpoint":"S024 §61(a)(11); S025 §108. \n24","Conditions / exceptions / evidence limitations":"Taxpayer-specific computation required."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C020","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C020","Area":"A001","Precise supported statement":"Form 1099-C information reporting can arise from an identifiable event even when an actual discharge has not yet occurred by that date.","Evidence and pinpoint":"S026 §1.6050P-1(a)-(b). \n26","Conditions / exceptions / evidence limitations":"Information reporting does not conclusively determine legal liability or taxable amount."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C021","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C021","Area":"A001","Precise supported statement":"Bankruptcy discharge generally prevents collection of discharged personal liability.","Evidence and pinpoint":"S021. \n7","Conditions / exceptions / evidence limitations":"§523 exceptions/chapter-specific issues apply."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C022","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C022","Area":"A001","Precise supported statement":"A valid unavoided lien generally survives bankruptcy discharge.","Evidence and pinpoint":"S021. \n7","Conditions / exceptions / evidence limitations":"Lien may be avoided/modified under other Code provisions or orders."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C023","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C023","Area":"A001","Precise supported statement":"In California, a paid money judgment requires an Acknowledgment of Satisfaction; Judicial Branch guidance states 14 days after payment.","Evidence and pinpoint":"S032. \n42","Conditions / exceptions / evidence limitations":"California judgment procedure only."},"coordinator_verification_status":"superseded_erroneous_deadline_scoped_correction_reviewed_remaining_implementation_held","coordinator_review_file":"[internal evidence reference]","previous_coordinator_status":"correction_required_trigger_and_source_attribution","coordinator_superseded_by":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T01:25:05.873031+00:00"},{"claim_id":"R001-C024","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C024","Area":"A001","Precise supported statement":"“Release” must identify its object; discharge of personal liability and release of a lien are not inherently the same event.","Evidence and pinpoint":"S021. \n7","Conditions / exceptions / evidence limitations":"State recording/security law controls many releases."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C025","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C025","Area":"A001","Precise supported statement":"FCRA collection/charge-off reporting period uses a seven-year period anchored 180 days after the delinquency that immediately preceded collection/charge-off.","Evidence and pinpoint":"S020 §1681c(a)(4),(c). \n34","Conditions / exceptions / evidence limitations":"Does not predict proprietary credit-score effect."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C026","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C026","Area":"A001","Precise supported statement":"Certain federal-benefit funds receive garnishment protection; protection does not itself cancel the debt.","Evidence and pinpoint":"S030 §§212.3, .5-.7; S031 §407. \n41","Conditions / exceptions / evidence limitations":"Benefit type, exceptions, account history and state law matter."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C027","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C027","Area":"A001","Precise supported statement":"Consumer/commercial purpose distinctions materially alter statutory coverage.","Evidence and pinpoint":"S002, S003. \n43","Conditions / exceptions / evidence limitations":"Mixed-purpose issues require facts and governing definition."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C028","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C028","Area":"A001","Precise supported statement":"Secured status, unsecured status and statutory priority are distinct concepts.","Evidence and pinpoint":"S021; S023. \n7","Conditions / exceptions / evidence limitations":"Detailed §507 ranking held pending full primary-page reopen."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C029","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C029","Area":"A001","Precise supported statement":"Major §108 COD exclusions include bankruptcy, insolvency, qualified farm debt and qualified real-property business debt, subject to statutory limits.","Evidence and pinpoint":"S025; S027. \n25","Conditions / exceptions / evidence limitations":"Exclusions can require tax-attribute reduction and forms."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C030","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C030","Area":"A001","Precise supported statement":"Qualified-principal-residence COD exclusion is expired for newly made 2026 arrangements but remains grandfathered for qualifying pre-2026 written arrangements.","Evidence and pinpoint":"S027; S025. \n5","Conditions / exceptions / evidence limitations":"Do not use “mortgage forgiveness is tax-free” as a current universal statement."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C031","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C031","Area":"A001","Precise supported statement":"CFPB-filed public card agreements contain general terms and are not an individual's account-specific agreement.","Evidence and pinpoint":"S011; S010 p.1. \n4","Conditions / exceptions / evidence limitations":"Individual agreement must be obtained separately."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C032","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C032","Area":"A001","Precise supported statement":"Bankruptcy Code sovereign-immunity abrogation applies to federally recognized tribes under Lac du Flambeau.","Evidence and pinpoint":"S033, syllabus pp.1-2. \n37","Conditions / exceptions / evidence limitations":"Does not resolve applicability of every other consumer statute to every tribal entity."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C033","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C033","Area":"A001","Precise supported statement":"Delinquency, default, charge-off, settlement, cancellation and discharge are legally/economically different events.","Evidence and pinpoint":"S004/S005; S009/S010; S007/S008; S021/S029. \n44","Conditions / exceptions / evidence limitations":"Particular obligation may experience several simultaneously."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C034","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C034","Area":"A001","Precise supported statement":"No federal authority reviewed supplies a universal creditor settlement percentage or requires a creditor to accept ordinary private-debt settlement.","Evidence and pinpoint":"S008; S012/S013. \n45","Conditions / exceptions / evidence limitations":"Creditor policy, program and agreement control; absence finding, not claim no program ever requires compromise."},"coordinator_verification_status":"not_yet_checked"},{"claim_id":"R001-C035","area_numbers":[1],"area_assignment_method":"explicit_report_labels","researcher_record":{"Claim ID":"R001-C035","Area":"A001","Precise supported statement":"Settlement evaluation must account for validity/amount, ownership, stage, security, limitations, exemptions, tax and final-release documentation rather than debt balance alone.","Evidence and pinpoint":"S014, S016, S021, S025/S027, S030. \n35","Conditions / exceptions / evidence limitations":"Decision framework, not individualized eligibility rule."},"coordinator_verification_status":"not_yet_checked"}],"sources":[{"source_id":"R001-S001","urls":["https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title11-section101"],"researcher_record":{"Source ID":"R001-S001","Primary source, issuer and direct link":"11 U.S.C. §101, Definitions — U.S. House OLRC","Pinpoint / version / status":"§§101(5), (12)","Jurisdiction and scope":"Federal bankruptcy","Access, check date, limitations":"Search-rendered primary; checked 2026-10-22. Full-page reopen returned tool error, but statutory definition was returned. \n1"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S002","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1026/subpart-A/section-1026.2"],"researcher_record":{"Source ID":"R001-S002","Primary source, issuer and direct link":"12 CFR §1026.2 — CFPB Regulation Z","Pinpoint / version / status":"§1026.2(a)(12), (14), current eCFR","Jurisdiction and scope":"Federal consumer credit/TILA","Access, check date, limitations":"Opened 2026-10-22. \n6"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S003","urls":["https://uscode.house.gov/us/usc/119-121/t15/s1692a/"],"researcher_record":{"Source ID":"R001-S003","Primary source, issuer and direct link":"15 U.S.C. §1692a — FDCPA definitions","Pinpoint / version / status":"§§1692a(3)-(6), (8)","Jurisdiction and scope":"Federal consumer debt collection","Access, check date, limitations":"Opened/search-rendered primary 2026-10-22. \n3"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S004","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1024/subpart-C/section-1024.31"],"researcher_record":{"Source ID":"R001-S004","Primary source, issuer and direct link":"12 CFR §1024.31 — Regulation X definitions","Pinpoint / version / status":"“Delinquency”","Jurisdiction and scope":"Federal federally related mortgage servicing","Access, check date, limitations":"Opened 2026-10-22. \n9"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S005","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1024/appendix-Supplement%20I%20to%20Part%201024"],"researcher_record":{"Source ID":"R001-S005","Primary source, issuer and direct link":"Official Interpretations to Regulation X","Pinpoint / version / status":"§1024.31 commentary; §1024.41 commentary","Jurisdiction and scope":"Federal mortgage servicing","Access, check date, limitations":"Opened 2026-10-22. \n8"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S006","urls":["https://www.federalreserve.gov/frrs/guidance/uniform-retail-credit-classification-and-account-management-policy.htm"],"researcher_record":{"Source ID":"R001-S006","Primary source, issuer and direct link":"Uniform Retail-Credit Classification and Account-Management Policy — Federal Reserve","Pinpoint / version / status":"Charge-off; re-aging/extensions/deferrals/rewrites","Jurisdiction and scope":"Federal bank supervisory policy","Access, check date, limitations":"Opened 2026-10-22; policy implemented for Dec. 31, 2000 reporting and remains published as supervisory guidance. Not a borrower-created substantive right. \n38"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S007","urls":["https://www.federalreserve.gov/releases/chargeoff/"],"researcher_record":{"Source ID":"R001-S007","Primary source, issuer and direct link":"Charge-Off and Delinquency Rates — Federal Reserve","Pinpoint / version / status":"Definition notes, lines 34-35; webpage updated Aug. 25, 2026","Jurisdiction and scope":"Federal Reserve statistical/accounting terminology","Access, check date, limitations":"Opened 2026-10-22. Page update date is not a legal effective date. \n10"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S008","urls":["https://www.federalreserve.gov/frrs/guidance/interagency-guidance-on-credit-card-lending.htm"],"researcher_record":{"Source ID":"R001-S008","Primary source, issuer and direct link":"Interagency Guidance on Credit Card Lending — Federal Reserve","Pinpoint / version / status":"“Workout Programs,” “Settlements,” recoveries; issued Jan. 8, 2003","Jurisdiction and scope":"Federal banking supervisory guidance","Access, check date, limitations":"Opened 2026-10-22. \n14"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S009","urls":["https://www.chase.com/content/feed/public/creditcards/cma/Chase/COL00095.pdf"],"researcher_record":{"Source ID":"R001-S009","Primary source, issuer and direct link":"Chase Cardmember Agreement COL00095","Pinpoint / version / status":"PDF p.6 “Default”; Q2-2026/current offering document","Jurisdiction and scope":"Creditor contract example; consumer credit card","Access, check date, limitations":"Full 22-page creditor PDF opened and relevant page visually/textually inspected 2026-10-22. Public offering agreement, not individual account contract. \n11"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S010","urls":["https://ecm.capitalone.com/WCM/card/credit-card-agreements-q2-2026/credit-card-agreement-for-consumer-cards-in-capital-one-n.a.pdf"],"researcher_record":{"Source ID":"R001-S010","Primary source, issuer and direct link":"Capital One Consumer Credit Card Agreement","Pinpoint / version / status":"As of June 30, 2026; PDF pp.4-6: charge-off/default/restrictive payment/credit reports/governing law","Jurisdiction and scope":"Creditor contract example; consumer card","Access, check date, limitations":"Full seven-page PDF opened/inspected 2026-10-22. Public agreement expressly not account-specific. \n12"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S011","urls":["https://www.consumerfinance.gov/credit-cards/agreements/"],"researcher_record":{"Source ID":"R001-S011","Primary source, issuer and direct link":"CFPB Credit Card Agreement Database and archive","Pinpoint / version / status":"Q2-2026 most recent collection at check date","Jurisdiction and scope":"Federal disclosure database","Access, check date, limitations":"Opened 2026-10-22. CFPB disclaims account-specificity and issuer-content errors. \n39"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S012","urls":["https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310"],"researcher_record":{"Source ID":"R001-S012","Primary source, issuer and direct link":"16 CFR Part 310 — Telemarketing Sales Rule","Pinpoint / version / status":"§310.2(o) “debt relief service”","Jurisdiction and scope":"Federal telemarketing/debt-relief service regulation","Access, check date, limitations":"Opened 2026-10-22. Applicability depends on TSR scope; not every debt service is automatically covered. \n20"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S013","urls":["https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-310/section-310.4"],"researcher_record":{"Source ID":"R001-S013","Primary source, issuer and direct link":"16 CFR §310.4","Pinpoint / version / status":"§310.4(a)(5)(i)-(ii)","Jurisdiction and scope":"Federal debt-relief fee/dedicated-account rules where TSR applies","Access, check date, limitations":"Opened 2026-10-22. \n21"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S014","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.34"],"researcher_record":{"Source ID":"R001-S014","Primary source, issuer and direct link":"12 CFR §1006.34 — Validation notices","Pinpoint / version / status":"§1006.34(c)(2)-(4)","Jurisdiction and scope":"Federal FDCPA Regulation F","Access, check date, limitations":"Opened 2026-10-22. \n17"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S015","urls":["https://uscode.house.gov/view.xhtml?req=%28title%3A15+section%3A1692g+edition%3Aprelim%29"],"researcher_record":{"Source ID":"R001-S015","Primary source, issuer and direct link":"15 U.S.C. §1692g — Validation of debts","Pinpoint / version / status":"§1692g(a)-(b)","Jurisdiction and scope":"Federal FDCPA","Access, check date, limitations":"Search-rendered primary; attempted open returned tool error. Checked 2026-10-22. Reg F source used as primary operational authority in findings. \n40"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S016","urls":["https://www.ecfr.gov/current/title-12/chapter-X/part-1006/subpart-B/section-1006.26"],"researcher_record":{"Source ID":"R001-S016","Primary source, issuer and direct link":"12 CFR §1006.26 — Time-barred debts","Pinpoint / version / status":"§1006.26(a)-(b)","Jurisdiction and scope":"Federal Regulation F","Access, check date, limitations":"Opened 2026-10-22. \n18"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S017","urls":["https://www.supremecourt.gov/opinions/16pdf/16-349_c07d.pdf"],"researcher_record":{"Source ID":"R001-S017","Primary source, issuer and direct link":"Henson v. Santander Consumer USA Inc.","Pinpoint / version / status":"582 U.S. 79 (2017), syllabus p.1/opinion","Jurisdiction and scope":"U.S. Supreme Court/FDCPA","Access, check date, limitations":"Official PDF opened/visually inspected. Scope limited to statutory prong decided. \n15"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S018","urls":["https://www.supremecourt.gov/opinions/18pdf/17-1307_7lho.pdf"],"researcher_record":{"Source ID":"R001-S018","Primary source, issuer and direct link":"Obduskey v. McCarthy & Holthus LLP","Pinpoint / version / status":"586 U.S. 466 (2019), syllabus pp.1-2","Jurisdiction and scope":"U.S. Supreme Court/FDCPA foreclosure scope","Access, check date, limitations":"Official PDF opened/inspected. \n16"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S019","urls":["https://www.supremecourt.gov/opinions/16pdf/16-348_h315.pdf"],"researcher_record":{"Source ID":"R001-S019","Primary source, issuer and direct link":"Midland Funding, LLC v. Johnson","Pinpoint / version / status":"581 U.S. 224 (2017), syllabus pp.1-2/opinion","Jurisdiction and scope":"U.S. Supreme Court; bankruptcy/FDCPA","Access, check date, limitations":"Official PDF opened/inspected. Holding does not authorize ordinary civil suits on time-barred debt. \n19"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S020","urls":["https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title15-section1681c%28c%29"],"researcher_record":{"Source ID":"R001-S020","Primary source, issuer and direct link":"15 U.S.C. §1681c — FCRA obsolete-information rules","Pinpoint / version / status":"§1681c(a)(4), (c)","Jurisdiction and scope":"Federal consumer reporting","Access, check date, limitations":"Search-rendered primary; full reopen returned interface error. Checked 2026-10-22. \n34"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S021","urls":["https://www.uscourts.gov/court-programs/bankruptcy/bankruptcy-basics/discharge-bankruptcy-bankruptcy-basics"],"researcher_record":{"Source ID":"R001-S021","Primary source, issuer and direct link":"U.S. Courts — Discharge in Bankruptcy","Pinpoint / version / status":"“Effect of discharge”; surviving liens","Jurisdiction and scope":"Federal judiciary program material","Access, check date, limitations":"Opened 2026-10-22; explanatory, not substitute for Code/case law. \n7"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S022","urls":["https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section523&num=0&edition=prelim"],"researcher_record":{"Source ID":"R001-S022","Primary source, issuer and direct link":"11 U.S.C. §523 — Exceptions to discharge","Pinpoint / version / status":"§523","Jurisdiction and scope":"Federal bankruptcy","Access, check date, limitations":"Primary located/search-rendered; attempted full open failed. Dedicated exception article held pending re-open. \n28"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S023","urls":["https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title11-section507&num=0&edition=prelim"],"researcher_record":{"Source ID":"R001-S023","Primary source, issuer and direct link":"11 U.S.C. §507 — Priorities","Pinpoint / version / status":"§507","Jurisdiction and scope":"Federal bankruptcy","Access, check date, limitations":"Primary located/search-rendered; attempted full open failed. \n31"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S024","urls":["https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A61+edition%3Aprelim%29"],"researcher_record":{"Source ID":"R001-S024","Primary source, issuer and direct link":"26 U.S.C. §61 — Gross income","Pinpoint / version / status":"§61(a)(11)","Jurisdiction and scope":"Federal income tax","Access, check date, limitations":"Primary current Code source checked 2026-10-22. \n24"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S025","urls":["https://uscode.house.gov/us/usc/119-118/t26/s108/"],"researcher_record":{"Source ID":"R001-S025","Primary source, issuer and direct link":"26 U.S.C. §108 — Income from discharge of indebtedness","Pinpoint / version / status":"§108(a), (d), (f), (h)","Jurisdiction and scope":"Federal income tax","Access, check date, limitations":"Opened 2026-10-22. Includes current/historical amendment notes; current operative text distinguished from expired rules. \n25"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S026","urls":["https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR31749dec6d4756f/section-1.6050P-1"],"researcher_record":{"Source ID":"R001-S026","Primary source, issuer and direct link":"26 CFR §1.6050P-1 — COD information reporting","Pinpoint / version / status":"§1.6050P-1(a)-(d)","Jurisdiction and scope":"Federal tax information reporting","Access, check date, limitations":"Opened 2026-10-22. \n26"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S027","urls":["https://www.irs.gov/taxtopics/tc431"],"researcher_record":{"Source ID":"R001-S027","Primary source, issuer and direct link":"IRS Topic 431 — Canceled debt","Pinpoint / version / status":"Exceptions/exclusions; current IRS topic","Jurisdiction and scope":"Federal tax administration","Access, check date, limitations":"Opened 2026-10-22; page reflected current 2026 expiration boundaries. \n5"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S028","urls":["https://www.irs.gov/forms-pubs/about-form-1099-c"],"researcher_record":{"Source ID":"R001-S028","Primary source, issuer and direct link":"IRS — About Form 1099-C","Pinpoint / version / status":"$600 reporting condition; current revision page","Jurisdiction and scope":"Federal tax reporting","Access, check date, limitations":"Opened 2026-10-22. \n27"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S029","urls":["https://www.ecfr.gov/current/title-31/subtitle-B/chapter-IX/part-903/section-903.5"],"researcher_record":{"Source ID":"R001-S029","Primary source, issuer and direct link":"31 CFR §903.5 — Discharge of federal indebtedness","Pinpoint / version / status":"§903.5","Jurisdiction and scope":"Federal government claims","Access, check date, limitations":"Opened 2026-10-22. Distinguishes discharge from collection suspension/termination. \n29"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S030","urls":["https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212"],"researcher_record":{"Source ID":"R001-S030","Primary source, issuer and direct link":"31 CFR Part 212 — Federal-benefit garnishment","Pinpoint / version / status":"§§212.3, 212.5-212.7","Jurisdiction and scope":"Federal protected benefit deposits","Access, check date, limitations":"Opened 2026-10-22. \n41"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S031","urls":["https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&fq=true&granuleId=USC-prelim-title42-section407"],"researcher_record":{"Source ID":"R001-S031","Primary source, issuer and direct link":"42 U.S.C. §407 — Social Security assignment/legal process","Pinpoint / version / status":"§407(a)-(b)","Jurisdiction and scope":"Federal Social Security","Access, check date, limitations":"Opened/search-rendered primary 2026-10-22. \n32"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S032","urls":["https://selfhelp.courts.ca.gov/civil-lawsuit/judgment/satisfaction"],"researcher_record":{"Source ID":"R001-S032","Primary source, issuer and direct link":"California Courts — Satisfaction of Judgment and EJ-100","Pinpoint / version / status":"14-day guidance; EJ-100","Jurisdiction and scope":"California judgment procedure","Access, check date, limitations":"Official Judicial Branch material opened 2026-10-22. Not a nationwide rule. \n30"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S033","urls":["https://www.supremecourt.gov/opinions/22pdf/22-227_i426.pdf"],"researcher_record":{"Source ID":"R001-S033","Primary source, issuer and direct link":"Lac du Flambeau Band v. Coughlin","Pinpoint / version / status":"599 U.S. 382 (2023), syllabus pp.1-2","Jurisdiction and scope":"Federal bankruptcy/tribal sovereign immunity","Access, check date, limitations":"Official Supreme Court PDF opened/screenshotted 2026-10-22. \n37"},"coordinator_verification_status":"not_yet_checked"},{"source_id":"R001-S034","urls":["https://www.ecfr.gov/current/title-38/chapter-I/part-36/subpart-B"],"researcher_record":{"Source ID":"R001-S034","Primary source, issuer and direct link":"38 CFR Part 36, Subpart B — VA Loan Guaranty","Pinpoint / version / status":"Definitions of repayment plan/special forbearance","Jurisdiction and scope":"Federal VA mortgage program","Access, check date, limitations":"Opened/search-rendered primary 2026-10-22. Program-specific only. \n23"},"coordinator_verification_status":"not_yet_checked"}],"coverage":[{"topic":"Debt","researcher_record":{"Seed topic":"Debt","Status":"Answered","Finding / claim references":"C001-C003, C027-C028","Missing evidence or qualification":"Definition changes by statute","Exact next action where needed":"Maintain context labels in every article"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Credit","researcher_record":{"Seed topic":"Credit","Status":"Answered","Finding / claim references":"C004, C027","Missing evidence or qualification":"None material for definition","Exact next action where needed":"Use Reg Z language only within proper scope"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Liability","researcher_record":{"Seed topic":"Liability","Status":"Answered","Finding / claim references":"C005, C022, C024","Missing evidence or qualification":"Co-obligor/guarantor effects vary by state/contract","Exact next action where needed":"Add state/guaranty modules before specific release claims"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Arrears","researcher_record":{"Seed topic":"Arrears","Status":"Answered with editorial qualification","Finding / claim references":"C006-C007","Missing evidence or qualification":"No universal federal definition found","Exact next action where needed":"Define components case-by-case/program-by-program"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Delinquency","researcher_record":{"Seed topic":"Delinquency","Status":"Answered","Finding / claim references":"C007, C033","Missing evidence or qualification":"Nonmortgage definitions vary","Exact next action where needed":"Add product-specific rules before publishing day-count charts"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Default","researcher_record":{"Seed topic":"Default","Status":"Answered","Finding / claim references":"C008, C033","Missing evidence or qualification":"Contract/program specific","Exact next action where needed":"Quote actual governing default clause for creditor-specific content"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Charge-off","researcher_record":{"Seed topic":"Charge-off","Status":"Answered","Finding / claim references":"C009-C011, C033","Missing evidence or qualification":"Supervisory charge-off timing not universal","Exact next action where needed":"Label 120/180 figures as covered-bank supervisory standards"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Collection","researcher_record":{"Seed topic":"Collection","Status":"Answered","Finding / claim references":"C012-C014","Missing evidence or qualification":"Actor/status/jurisdiction dependent","Exact next action where needed":"Identify creditor versus collector/debt buyer/foreclosure actor"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Settlement","researcher_record":{"Seed topic":"Settlement","Status":"Answered","Finding / claim references":"C015-C017, C034-C035","Missing evidence or qualification":"State contract consequences remain jurisdiction specific","Exact next action where needed":"Build state-law settlement/accord/satisfaction modules"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Restructuring","researcher_record":{"Seed topic":"Restructuring","Status":"Answered","Finding / claim references":"C018","Missing evidence or qualification":"Creditor eligibility and product programs vary","Exact next action where needed":"Verify actual program before saying option is available"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Forgiveness","researcher_record":{"Seed topic":"Forgiveness","Status":"Answered","Finding / claim references":"C015, C019, C029","Missing evidence or qualification":"Private release language may differ","Exact next action where needed":"Tie forgiveness claim to written agreement/final statement"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Cancellation","researcher_record":{"Seed topic":"Cancellation","Status":"Answered","Finding / claim references":"C019-C020, C029-C030","Missing evidence or qualification":"Tax/legal definitions not perfectly coextensive","Exact next action where needed":"Separate legal extinguishment from §6050P reporting"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Discharge","researcher_record":{"Seed topic":"Discharge","Status":"Answered; bankruptcy exceptions partial","Finding / claim references":"C020-C022, C029","Missing evidence or qualification":"§523 primary page did not fully reopen","Exact next action where needed":"Re-open §523 before stand-alone dischargeability article"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Satisfaction","researcher_record":{"Seed topic":"Satisfaction","Status":"Answered for concept; state mechanics partial","Finding / claim references":"C023","Missing evidence or qualification":"Nationwide accord/satisfaction rules not surveyed","Exact next action where needed":"Perform one-state-at-a-time UCC/judgment-satisfaction verification"},"coordinator_acceptance":"not_yet_reviewed"},{"topic":"Release","researcher_record":{"Seed topic":"Release","Status":"Answered for concept; mechanics partial","Finding / claim references":"C005, C022, C024","Missing evidence or qualification":"Lien/reconveyance/UCC termination rules state/collateral specific","Exact next action where needed":"Research exact release document and deadline per collateral/jurisdiction"},"coordinator_acceptance":"not_yet_reviewed"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}