; and (II) that the eligible non-borrowing spouse should contact the mortgagee regarding such assignment. (B) Treatment of eligible non-borrowing spouse After assignment of a mortgage to the Secretary pursuant to subparagraph (A), the Secretary shall provide the eligible non-borrowing spouse with a deferral of the due and payable status due to the death of the borrowing spouse as long as the eligible non-borrowing spouse qualifies as such pursuant to paragraph (4)(B). (3) Loss mitigation in cases of delinquent taxes or insurance (A) Requirement The Secretary shall require that, in the case of a mortgage insured under this section that is in default by reason of failure to make payment of taxes or insurance required under the mortgage or homeowners association fees, the mortgagee shall, as a precondition of sending a due and payable request to the Secretary, take the following actions: (i) Loss mitigation The mortgagee shall take appropriate loss mitigation actions, which may include the following actions: (I) Establishing a realistic repayment plan for the delinquent property charges. (II) Assisting the borrower in contacting a HUD-approved Housing Counseling Agency (HCA) to obtain free assistance in finding some viable resolution to the delinquency, or in identifying local resources available to provide funds or homestead exemptions. (III) Refinancing the delinquent mortgage into a new home equity conversion mortgage if— (aa) there is sufficient equity to satisfy the existing mortgage and outstanding property charges