Underwriting
The decision whether to make a loan to a potential home buyer based on credit, employment, assets, and other factors and the matching of this risk to an appropriate rate and term or loan amount.

Unified Credit
A federal tax credit that offsets gift and estate tax liability.

U.S. Treasury Securities
Debt obligations secured by the full faith and credit of the U.S. government. Income generated by these securities is subject to federal tax, but exempt from state and local tax.