; and (bb) the applicant for refinancing meets the financial assessment guidelines of the Secretary. (IV) Extending the deadlines for foreclosure in cases in which the youngest living borrower or spouse is at least 80 years of age and has critical circumstances such as a terminal illness, long-term physical disability, or a unique occupancy need. (V) Refraining from submitting a due and payable request to the Secretary in cases in which the total arrearage for property taxes and hazard insurance is less than $2,000. (VI) Such other loss mitigation actions as the Secretary considers appropriate in such cases. (ii) Treatment of non-borrowing spouse The mortgagee shall treat any non-borrowing spouse as a borrowing spouse for the purposes of loss mitigation. (B) Failure to comply In any case of claim for insurance benefits for a mortgage insured under this section made by a mortgagee who has failed to comply with the requirements under subparagraph (A), the Secretary may reduce or deny such benefits based upon such failure. (4) Definitions For purposes of this subsection, the following definitions shall apply: (A) Borrower The term borrower means, with respect to a mortgage insured under this section, the original borrower under the note and mortgage. Such term does not include successors or assigns of a borrower. (B) Eligible non-borrowing spouse The term eligible non-borrowing spouse means a non-borrowing spouse of a borrower under a mortgage insured under this section that was assigned an FHA Case Number before August 4, 2014, who— (i) (I) was legally married, as determined by the law of the State in which the spouse and borrower reside or resided or the State of celebration, to the borrower at the time of loan closing and who remained married to the borrower until the borrower’s death