Items paid outside of closing funds
(4) Items paid outside of closing funds. (i) Costs that are not paid from closing funds but that would otherwise be disclosed in the table required pursuant to paragraph (j) of this section, should be marked with the phrase Paid Outside of Closing or the abbreviation P.O.C. and include the name of the party making the payment. (ii) For purposes of this paragraph (j), closing funds means funds collected and disbursed at real estate closing.