On October 26, 1994, HUD published a rule, to become effective on April 24, 1995, establishing escrow accounting procedures under Sections 6(g) and 10 of the Real Estate Settlement Procedures Act. Subsequent to the publication of that rule, HUD received a number of requests asking HUD to correct, clarify, or further illustrate matters contained in the final rule. Because the Department agrees that further action may help illuminate its intentions and avoid confusion on the part of persons responsible for complying with the requirements of the October 26 rule, the Department is issuing this subsequent final rule. This rule responds to inquiries concerning the applicability of the October 26 rule and, as was the October 26 rule, is based on policy decisions made while reconsidering the proposed rule published on this subject earlier and the public comments received in connection with the proposed rule. Both this rule and the October 26 rule will be effective on the same date, which is delayed by 1 month from the effective date originally announced in the October 26 rule. Where applicable, the provisions and appendices in this rule will supersede the provisions and appendices in the October 26 rule. As part of these corrections, clarifications, and further illustrations, HUD is reissuing Appendices G, H, I, and J in their entirety, and is adding Appendices K, L, M, and N, which provide additional examples or information.