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Has anyone done this:

http://realestateqa.blogs.nytimes.com/2008/09/04/paying-mortgage-tax-on-a-home-refinancing/

It’s a “consolidation, modification and extension agreement” to avoid paying mortgage tax again on a refinance.

Specifically I’m looking to know if all lenders will do this, or only some specific lenders that do this, and if so which ones. Are there restrictions on which old mortgages are eligible to be re-assigned to a new lender? Also how much additional time and expense are needed to complete this.