Exhibit 99.27
| TPR Firm: | |
Report Date: | 10/7/2026 | ||||||||||||||||||||||||||||||||||
| Client Name: | JP Morgan Chase Bank National Association | Report: | Exception Report | ||||||||||||||||||||||||||||||||||
| Deal Name: | JPMMT 2026-PLNQ1 | Loans in report: | 3 | ||||||||||||||||||||||||||||||||||
| Incenter Loan ID | Client Loan ID | Seller Loan ID | Investor Loan ID | Overall Initial Loan Grade | Overall Final Loan Grade | Credit Initial Loan Grade | Credit Current/Final Loan Grade | Compliance Initial Loan Grade | Compliance Current/Final Loan Grade | Property Initial Loan Grade | Property Current/Final Loan Grade | Queue | Finding Code | Date Created | Date Modified | Finding Status | Event Level | Initial Finding Grade | Current/Final Finding Grade | Finding Category | Finding Sub Category | Finding Name | Finding Comments | Seller Comments | Resolution Comments | Reviewer Comp Factor | Originator Comp Factors | Finding Documents | Originator QM Status | Final Reviewed QM Status | Loan Amount | Property State | Occupancy | Loan Purpose | Refinance Purpose | Acknowledged / WaivedBy | Waiver in File? |
| XXX | 305072775 | XXX | XXX | D | A | D | A | A | A | A | A | Closed | FCRE1695 | 2026-06-09 17:00 | 2026-07-29 11:40 | Resolved | 1 - Information | D | A | Credit | Missing Doc - Credit | Guaranty Agreement Missing | Resolved-Received executed Personal Guaranty Agreement. - Due Diligence Vendor-07/29/2026 Ready for Review-Document Uploaded. - Seller-07/29/2026 Open-Review signature on Note. If borrower signed as member XXX of LLC, verify fully executed Guaranty Agreement provided. Missing fully executed Guaranty Agreement. - Due Diligence Vendor-06/09/2026 |
Ready for Review-Document Uploaded. - Seller-07/29/2026 |
Resolved-Received executed Personal Guaranty Agreement. - Due Diligence Vendor-07/29/2026 |
LTV is less than guideline maximum - XXX% LTV is XXX% less than maximum LTV per guidelines 80% Credit Score greater than minimum FICO - XXX credit score is XXX points above the minimum FICO per guidelines of 680 |
XXX Guaranty.pdf | ATR/QM: Exempt | ATR/QM: Exempt | XXX | XXX | Investment | Purchase | NA | N/A | N/A | |
| XXX | 305182397 | XXX | XXX | D | B | D | B | D | A | A | A | Closed | FCRE1201 | 2026-07-10 13:23 | 2026-07-23 16:33 | Resolved | 1 - Information | D | A | Credit | Missing Doc | Third Party Fraud Report not Provided | Resolved-Supporting documentation receieved. - Due Diligence Vendor-07/23/2026 Ready for Review-I am not sure what to provide as items used were from the fraud report or the actual income docs. The potential REO Are NOT in the borrowers name – per the fraud Second alert was for a BK that does not affect our underwrite no docs to provide Next is for the income – the income docs are in the loan file. Do you want me to re attach to this email Again alert is for income which is supported And finally XXX works for XXX - Seller-07/23/2026 Counter-fraud report and Lender LOX received, however missing documentation Lender used to address high alert items. - Due Diligence Vendor-07/21/2026 Ready for Review-Document Uploaded. - Seller-07/21/2026 Open-Missing Third Party Fraud Report Subject to review, additional conditions may apply. - Due Diligence Vendor-07/12/2026 |
Ready for Review-I am not sure what to provide as items used were from the fraud report or the actual income docs. The potential REO Are NOT in the borrowers name – per the fraud Second alert was for a BK that does not affect our underwrite no docs to provide Next is for the income – the income docs are in the loan file. Do you want me to re attach to this email Again alert is for income which is supported And finally XXX works for XXX - Seller-07/23/2026 Ready for Review-Document Uploaded. - Seller-07/21/2026 |
Resolved-Supporting documentation receieved. - Due Diligence Vendor-07/23/2026 |
Months Reserves exceed minimum required - XXX months reserves, minimum reserves required per guidelines is 3 months Qualifying DTI below max allowed. - XXX% calculated DTI is XXX percent below the maximum DTI per guidelines of 50% Credit Score greater than minimum FICO - XXX credit score is XXX points above the minimum FICO per guidelines of 660 |
Fraud.pdf | Non-QM: Lender documented all ATR UW factors | Non-QM: Lender documented all ATR UW factors | XXX | XXX | Primary Residence | Refinance | Cash Out - Other | N/A | N/A | |
| XXX | 305182397 | XXX | XXX | D | B | D | B | D | A | A | A | Closed | FCRE1194 | 2026-07-10 13:56 | 2026-07-21 17:13 | Waived | 2 - Non-Material | C | B | Credit | Eligibility | Audited LTV Exceeds Guideline LTV | Waived-Upon additional review, Client elects to waive with Comp Factors. - Due Diligence Vendor-07/21/2026 Ready for Review-Document Uploaded. - Seller-07/21/2026 Open-Audited LTV of XXX% exceeds Guideline LTV of 60% XXX XXX guidelines reflect max LTV of 60% for Primary Cash-Out Transaction with FICO Score of XXX. - Due Diligence Vendor-07/12/2026 |
Ready for Review-Document Uploaded. - Seller-07/21/2026 |
Waived-Upon additional review, Client elects to waive with Comp Factors. - Due Diligence Vendor-07/21/2026 |
Months Reserves exceed minimum required - XXX months reserves, minimum reserves required per guidelines is 3 months Qualifying DTI below max allowed. - XXX% calculated DTI is XXX percent below the maximum DTI per guidelines of 50% Credit Score greater than minimum FICO - XXX credit score is XXX points above the minimum FICO per guidelines of 660 |
1) XXX months of Reserves 2) XXX% DTI is less than 50% maximum 3) 0x30x12 mortgage history |
XXX NON-QM - Exception Request Form XXX.pdf | Non-QM: Lender documented all ATR UW factors | Non-QM: Lender documented all ATR UW factors | XXX | XXX | Primary Residence | Refinance | Cash Out - Other | Originator Pre-Close | Yes |
| XXX | 305182397 | XXX | XXX | D | B | D | B | D | A | A | A | Closed | FCRE1148 | 2026-07-10 12:39 | 2026-07-21 11:27 | Resolved | 1 - Information | C | A | Credit | Title | Title Coverage is Less than Subject Lien(s) Total | Resolved-Received final title policy reflecting sufficient title coverage. - Due Diligence Vendor-07/21/2026 Ready for Review-Document Uploaded. - Seller-07/21/2026 Open-Title Coverage Amount of $XXX is Less than Total Amount of Subject Lien(s) of $XXX Missing updated Schedule A or Supplemental Title Report reflecting loan amount coverage of $XXX. - Due Diligence Vendor-07/12/2026 |
Ready for Review-Document Uploaded. - Seller-07/21/2026 |
Resolved-Received final title policy reflecting sufficient title coverage. - Due Diligence Vendor-07/21/2026 |
Months Reserves exceed minimum required - XXX months reserves, minimum reserves required per guidelines is 3 months Qualifying DTI below max allowed. - XXX% calculated DTI is XXX percent below the maximum DTI per guidelines of 50% Credit Score greater than minimum FICO - XXX credit score is XXX points above the minimum FICO per guidelines of 660 |
Title.pdf XXX - XXX - Final Title Policy.pdf |
Non-QM: Lender documented all ATR UW factors | Non-QM: Lender documented all ATR UW factors | XXX | XXX | Primary Residence | Refinance | Cash Out - Other | N/A | N/A | |
| XXX | 305182397 | XXX | XXX | D | B | D | B | D | A | A | A | Closed | FCOM1233 | 2026-07-10 12:22 | 2026-07-16 17:36 | Resolved | 1 - Information | D | A | Compliance | Missing Doc | The Final 1003 is Incomplete | Resolved-Updated Final URLA received. - Due Diligence Vendor-07/16/2026 Ready for Review-Document Uploaded. - Seller-07/16/2026 Counter-Received duplicate copy. Still missing selection/response from noted options in the Demographic Information section of the URLA - if borrower does not wish to provide, that response should be selected. - Due Diligence Vendor-07/16/2026 Ready for Review-Document Uploaded. - Seller-07/15/2026 Open-The Final 1003 is Incomplete Demographic Information Addendum is incomplete. The race information section has been left blank. - Due Diligence Vendor-07/10/2026 |
Ready for Review-Document Uploaded. - Seller-07/16/2026 Ready for Review-Document Uploaded. - Seller-07/15/2026 |
Resolved-Updated Final URLA received. - Due Diligence Vendor-07/16/2026 |
Months Reserves exceed minimum required - XXX months reserves, minimum reserves required per guidelines is 3 months Qualifying DTI below max allowed. - XXX% calculated DTI is XXX percent below the maximum DTI per guidelines of 50% Credit Score greater than minimum FICO - XXX credit score is XXX points above the minimum FICO per guidelines of 660 |
Final 1003.pdf Final 1003.pdf |
Non-QM: Lender documented all ATR UW factors | Non-QM: Lender documented all ATR UW factors | XXX | XXX | Primary Residence | Refinance | Cash Out - Other | N/A | N/A |