The Escrow Requirements under the Truth in Lending Act rule (known as the Escrows Rule) requires that certain creditors create escrow accounts for a minimum of five years for higher-priced mortgage loans (HPMLs), except HPMLs made by certain small creditors that operate predominantly in rural or underserved counties. Rural counties are defined by using the USDA Economic Research Service’s urban influence codes, and underserved counties are defined by reference to data collected under the Home Mortgage Disclosure Act (HMDA).