Final answer:
Under the IREBEA program, the government is generally not entitled to the earnings from escrow accounts, as these are intended to benefit community housing projects.
Step-by-step explanation:
Under the IREBEA program, only the borrower is entitled to earnings from escrow held in an account. The borrower is the individual who received the loan and is responsible for repaying it. Other parties, such as the lender, third-party service providers, or investors, are not entitled to the earnings from escrow. The purpose of the escrow account is to provide a safeguard for the borrower's funds.
The person NOT entitled to earnings from escrow held in an account under the IREBEA program is typically the government. IREBEA, or the Interest on Real Estate Broker Escrow Accounts, allows interest earned on certain real estate broker escrow accounts to benefit eligible community housing projects. There might be specific exceptions where the government is entitled to these funds, such as in cases of tax liens or legal judgments, but generally, the earnings are not meant for the government but for designated causes.