Answer by Randy Carey: If the HELOC matured, there can be no renewal or extension of the original plan, because it ceased to exist at maturity. The new loan is just that, a new HELOC and thus triggering all early and account opening dislcosures.
Answer by Dan Persfull: The second paragraph in the Commentary to Regulation Z Section 1026.40 answers the question and supports Randy's comment.
2. Changes to home equity plans entered into on or after November 7, 1989. Section 1026.9(c) applies if, by written agreement under Section 1026.40(f)(3)(iii), a creditor changes the terms of a home equity plan—entered into on or after November 7, 1989—at or before its scheduled expiration, for example, by renewing a plan on different terms. A new plan results, however, if the plan is renewed (with or without changes to the terms) after the scheduled expiration. The new plan is subject to all open-end credit rules, including Section Section 1026.6, 1026.15, and 1026.40.
First published on BankersOnline.com 7/4/11; updated 12/24/12 to cite CFPB Regulation Z.