U.S. taxpayers are expected to subsidize the $40 billion settlement owed by five leading banks over allegations that they improperly foreclosed on homeowners, according to the Financial Times.

However, a clause in the provisional agreement — which has not been made public — allows the banks to count future loan modifications made under the federal government’s 2009 Home Affordable Modification Program toward their restructuring obligations for the new settlement, according to people familiar with the matter.

Read more at the Financial Times.