Each depositor insured to at least $250,000 per insured bank

Home > Regulation & Examinations > Laws & Regulations > FDIC Law, Regulations, Related Acts



[Table of Contents] [Previous Page] [Next Page] [Search]

4000 - Advisory Opinions


Irrevocable Trust Accounts

Letter No.
05-1 Insurance Coverage of a Joint Revocable Trust Account
04-8 Deposit Insurance Coverage Available for a Living Trust Account Held in Connection With a Joint Living Trust
04-6 Question Regarding Deposit Insurance of a Joint Revocable Trust Account Under the FDIC's Revised Revocable Trust Account Rules
96-9 Pass-Through Insurance With Respect to Deposits Held Under Security Agreements Between Credit Banks and Cardholders
94-12 Whether a Deposit Trust Agreement Created an Irrevocable Trust for Purposes of Section 330.10 of the FDIC's Insurance Regulations
93-70 Three Possible Scenarios for Deposit Insurance Coverage of a Family Revocable Inter Vivos Trust Account
93-59 Insurance Coverage Afforded Commingled Deposit Account of Chapter 13 Trustee
92-24 Insurance Coverage Provided for Funds Held Pursuant to a Doctors' Malpractice Insurance Trust
91-92 Insurance Coverage Provided for Funds Held Pursuant to a Doctors' Malpractice Insurance Trust
89-31 Deposit Insurance Afforded a Profit Sharing and Tax Deferral Plan
89-23 Insurance Coverage Afforded Irrevocable Trust Accounts
89-12 Self-Funded Health and Life Insurance Trust Not Insured Per-Participant
88-53 Insurance Coverage of Union Unemployment Relief Fund
88-34 FDIC Computation of Insurance on Deposit Belonging to a Trust
88-29 Debit Balances Reflected on Individual (Personal) Trust Account Ledgers—Position Statement
88-25 Insurance Coverage of Revocable and Irrevocable Trust Accounts
88-23 Insurance Coverage of Deposits Maintained by a Union's Legal Defense Fund
87-29 Irrevocable Trusts and Usufructs
87-8 Deposit Insurance Coverage of Usufruct Accounts in Louisiana
86-38 Insurance Coverage for Certificates of Deposits From Pension Plan
86-37 FDIC Insurance Coverage for Employee Benefit Plans
86-13 Prepaid Funeral Expenses in Trust Accounts Are Insured to $100,000 for Each Beneficiary

Irrevocable Trust Accounts With Insured Depository Institution as Trustee

Letter No.
03-1 Do ``Pass-Through'' Deposit Insurance Rules Apply to Funds Placed With the Trust Department of an FDIC-Insured Institution
96-9 Pass-Through Insurance With Respect to Deposits Held Under Security Agreements Between Credit Banks and Cardholders
94-18 Deposit Insurance for Equal ``Participations'' in a Negotiable Certificate of Deposit
94-12 Whether a Deposit Trust Agreement Created an Irrevocable Trust for Purposes of Section 330.10 of the FDIC's Insurance Regulations
93-38 Insurance Coverage of Mortgage Servicing Accounts Under New Rules
93-35 Insurance Coverage of Deposits for Which Insured Institution Acts as Fiscal Agent for Department of Treasury in Disbursing Social Security and Other Income to Recipients
93-13 Funds Invested in Federally Insured Minority- or Women-Owned Depository Institutions by Fannie Mae Pursuant to an Irrevocable Trust Are Not Considered Brokered Deposits
91-45 Insurance Coverage for Consumer Rebate/Annuity Program
91-10 Whether Bank Acting as Trustee for Pooled Deposit of Various Trusts' Funds May Liquidate a Terminating Trust's Interest in the Account and Transfer it to Another Participating Trust in Return for Excess Cash
88-6 Insurance Coverage of Accounts of Minority Financial Institutions Deposit Program
87-28 Insurance Coverage of Deposits Held by Trustee
86-30 Insurance Coverage of Deposits from Non-U.S. Persons Through Foreign Branch or Office of U.S. Banking Institution Acting as Custodian
85-26 Insurance Coverage of Funds Over Which Bank Trust Division Acts as Fiduciary

Self-Directed Retirement Accounts (IRAs etc.)

Letter No.
97-9 Upon the Death of an IRA Accountholder, are the Funds Held in That IRA Insured Separately From a Surviving Spouse's IRA Funds
95-33 Deposit Insurance Coverage of Individual Retirement Accounts Containing Simplified Employee Pension Deposits
93-65 Self-Directed and Non Self-Directed Defined Contribution Plans—Deposit Insurance Rules Effective December 1993
93-62 New Rules Do Not Affect Separate Insurance Coverage for Beneficiary's Interest in Decedent's IRA and Beneficiary's Own IRA Held at Same Depository Institution
93-58 Circumstances Under Which Notice to Depositors Must Be Sent to Trustee of Pension/Profit-Sharing Plan; Definition of ``Self-Directed'' Keogh Plan
93-48 New Rules Applicable to Accounts Held by Insured Institutions in a Fiduciary Capacity Do Not Apply to IRAs
93-43 Pledge of Assets and Insurance Coverage of 401(k) Plan Funds Deposited by Trustee
93-37 Insurance Coverage Afforded Union Annuity Trust Fund Deposits under New Rules
93-36 Clarification of Notice to Depositor Requirements
92-90 Effect of FDICIA Amendments on Insurance Coverage of Decedent's IRA and Keogh Accounts, of which Spouse is Beneficiary, and Spouse's Own IRAs Held at Same Depository Institution
91-72 Insurance Coverage Provided for IRAs Held in Demand Deposit Account and Time Deposit Account by Same Individual Depends Upon Who Custodian of IRAs Is
91-61 A Simplified Employee Pension (SEP) is Treated as an IRA for Deposit Insurance Purposes
91-43 Insurance Coverage Afforded Four Options for Beneficiary of Decedent's IRA Where Beneficiary Maintains His or Her Own IRA in the Same Insured Depository Institution
91-40 Insurance Coverage Afforded IRAs Where Decedent Names a Beneficiary Who Maintains His or Her Own IRA in the Same Insured Depository Institution and Effect of Naming Different Beneficiaries on Separate IRAs of Same Owner
91-35 Whether an IRA May Be Retitled in Name of Revocable Trust and Whether a Revocable Trust May Be Named as Beneficiary of an IRA
91-31 Insurance Coverage Afforded IRAs Held by Decedent in Two Separately Insured Institutions Which Name Spouse as Beneficiary When Institutions Merge Prior to Maturity Date
91-20 Decedent's IRA, of which Spouse Is Beneficiary, Is Separately Insured from Spouse's Own IRA Held at Same Depository Institution
90-70 Accounts Are Not Separately Insured When Surviving Spousal Beneficiary Rolls Over Portion of Funds From Deceased Spouse's IRA into His or Her Own IRA in Same Depository Institution
89-22 Insurance Coverage Afforded IRA and Keogh Accounts
88-77 Clarification of Deposit Insurance Coverage
88-21 Insurance Coverage of IRA Accounts
82-1 Insurance Coverage of IRAs and Keogh Accounts

Organization Accounts (Corporation, Partnerships and Unincorporated Associations)

Letter No.
04-3 Question Concerning Capital Market CD Program
03-5 Are Funds Underlying Certain ``Payroll Cards'' Considered Deposits and Insured by the FDIC
02-5 Question of Deposit Insurance Coverage for ``Funding Certificates''
95-14 Deposit Insurance Coverage of Corporate Accounts
95-5 Deposit Insurance Coverage for Multiple Accounts at Same Institution
93-81 Insurability of Church-Related and Mortgage Servicing Escrow Accounts
92-29 Whether Separate Deposit Insurance Coverage is Provided for Two or More Partnerships With General Partner in Common
92-26 Insurance Coverage Provided for Commingled Funds Contributed by Subscribers for Capital of Corporation About To Be Formed
91-39 Deposit Insurance for Separate Accounts Maintained by Non-Profit Association and Its Subsidiaries and Affiliates Where Funds Are Derived from Government Contracts that Prohibit Commingling of Funds
91-27 Insurance Coverage Afforded Funds Held by a Corporation Formed Primarily for Estate Planning Purposes Whose Stock Is Held by a Revocable Trust
91-23 Funds Paid to Non-Profit Association by Members for Health Insurance Premiums for Benefit of Members' Employees Are Not Entitled to Pass-Through Insurance
88-76 Expanded or Extended Deposit Insurance When Two or More Corporate Depositors in Bank Mergers
88-33 Insurance Coverage of CDs Representing Advances to Subsidiary
88-4 Insurance Coverage of Beneficial Interest in Trust Funds Invested in Money Market Accounts
87-38 Combination of Deposit Account Held by Paraguayan Corporation for Insurance Purposes
87-33 Insurance Coverage of Accounts Established for Workman's Compensation Benefits
87-22 Mutual Insurance Fund Coverage by Deposit Insurance
87-10 Deposit Insurance Coverage Aggregated for Several Accounts
85-19 Deposit Insurance Coverage of Nonprofit Corporation Accounts

Employee Benefit Plan Accounts

Letter No.
98-3 Inquiry Regarding Deposit Insurance Coverage of Medical Savings Accounts
95-16 Deposit Insurance Coverage of Employee Benefit Plans
95-7 Deposit Insurance Coverage of Pension and Profit Sharing Plans
94-46 Pass-Through Coverage: Applicability to a Multi-Employer Health and Welfare Plan Funded Through Collective Bargaining Agreements
94-43 Deposit Insurance: Whether a Special Payroll Account Would Receive Pass-Through Coverage
94-7 Deposit Insurance for Trusteed Employee Vacation Plans
93-72 Whether Employee Benefit Plan Interest Accounts Are Within the Definition of Bank Investment Contract
93-68 Section 29 of FDI Act—Effects of an Institution's Inability to Accept Brokered Deposits on Pass-Through Coverage and the Written Notice Requirement
93-66 ``Act of State'' Doctrine and the Freezing of Accounts in an Insured Institution Wholly Owned by Foreign Subsidiaries
93-65 Self-Directed and Non Self-Directed Defined Contribution Plans—Deposit Insurance Rules Effective December 1993
93-58 Circumstances Under Which Notice to Depositors Must Be Sent to Trustee of Pension/Profit-Sharing Plan; Definition of ``Self-Directed'' Keogh Plan
89-7 Deferred Compensation (457 Plan) Deposits Are Insured Differently by FDIC and FSLIC
88-79 Insurance Coverage of Bank Investment Contracts
88-51 Insurance Coverage of Overfunded Public Pension Funds Held at FSLIC-Insured Institutions
88-34 FDIC Computation of Insurance on Deposit Belonging to a Trust
88-17A Insurance Coverage for Defined Benefit Pension Plan Deposits
88-16 Insurance Coverage for Unallocated Deposits by Employee Pension or Profit Sharing Plans
88-9 Insurance Coverage of CDs Purchased by Pension Association
88-8 Deposit Insurance Coverage for Public Entity Self-Insurance Pools
88-3 Insurance Coverage for Deposits of a Pension Plan
87-46 Insurance Coverage of Individual Interests in a Welfare Trust
87-35 Insurance Coverage for Various Colorado Public Unit Entities
93-43 Pledge of Assets and Insurance Coverage of 401(k) Plan Funds Deposited by Trustee
93-41 Insurance Coverage of Pension Fund Deposits Under New Rules
93-37 Insurance Coverage Afforded Union Annuity Trust Fund Deposits Under New Rules
93-36 Clarification of Notice to Depositor Requirements
93-7 Explanation of ``Pass-Through'' Deposit Insurance Prohibition for Certain Employee Benefit Plan Deposits Required by Section 311 of FDICIA
92-96 Clarification of ``Pass-Through'' Insurance Prohibition Pertaining to Employee Benefit Plan Deposits With Respect to Date of Acceptance
92-94 Clarification of ``Pass-Through'' Insurance Prohibition Pertaining to Employee Benefit Plan Deposits Effective December 19, 1992
92-36 After December 19, 1992, ``Pass-Through'' Insurance Cannot Be Provided to Participants in Employee Benefit Plan Deposits Accepted by Insured Depository Institutions Which May Not Accept Brokered Deposits Under Section 29 of the FDI Act
92-25 Explanation of Section 311 of FDICIA Pertaining to Brokered Deposits and Retention of ``Pass-Through'' Insurance Coverage for Accounts of Employee Benefit Plans
92-14 Explanation of Insurance Coverage Provided for Deposits of 457 Plans Under Section 301 of FDICIA
91-87 FDICIA Restores ``Pass-Through'' Insurance for 457 Plan Deposits
91-65 Possibility of Calculable Reduction in Employee's Determinable Ownership Interest in a Certain Employee Welfare Benefit Plan Does Not Disqualify Funds for ``Pass-Through'' Insurance
90-73 Whether 457 Plan Accounts of a Savings Association which a Bank has Acquired Are Subject to the Separate Insurance Provision of 12 C.F.R. § 330.3 or the Grandfather Provision of 12 C.F.R. § 330.16
90-56 Effect of Insurance Purchased from a Private Insurance Company on Federal Deposit Insurance Coverage Available to Certain Employee Benefit Plans
90-47 Deposit Insurance for Certain ``Bank Investment Contracts''
90-46 Deposit Insurance for Certain Retirement Plan ``Bank Investment Contracts''
90-42 Scope of Grandfather Provision Under New Insurance Regulation
90-27 Insurance Coverage for 457 Plans Under New Deposit Insurance Regulations
90-26 Insurance Coverage for 457 Plans/Deferred Compensation Plans
90-16 Trust Company Acting as Trustee or Custodian of Pension Plan or Other Employee Benefit Plans
90-14 Insurance Coverage Afforded Defined Contribution Plans
89-46 Extent of Deposit Insurance for Deposits of the State of Texas 457 Plan
89-31 Deposit Insurance Afforded a Profit Sharing and Tax Deferral Plan
89-30 Deposit Insurance for ``Bank Investment Contracts'' (BICS)
89-27 Deposit Insurance for Unemployment Insurance Escrow Accounts Held at an Insured Savings & Loan Association
89-25 Insurance for Deposits of a Deferred Compensation Plan: Section 457 Internal Revenue Code
89-17 Deposit Insurance for Employee Benefit Plans
89-12 Self-Funded Health and Life Insurance Trust Not Insured Per-Participant
86-38 Insurance Coverage for Certificates of Deposits From Pension Plan
86-37 FDIC Insurance Coverage for Employee Benefit Plans
85-24 Technical Questions About Deposit Insurance for Public Unit Deposits
82-14 Insurance Coverage of Deposits Held in Connection with Pension and Other Trusteed Employee Benefit Plans

Annuity Contract Accounts

Public Unit Accounts

Letter No.
94-24 Deposit Insurance of Public Unit Accounts
94-8 Deposit Insurance for Deposits of Public Units
93-77 Application of Deposit Insurance Rules to Child Support Program Account
93-35 Insurance Coverage of Deposits for Which Insured Institution Acts as Fiscal Agent for Department of Treasury in Disbursing Social Security and Other Income to Recipients
92-37 Insurance Coverage Afforded Public Funds to be Disbursed for Child Care Services to Applicants Who Meet Certain Eligibility Criteria
91-64 Insurance Coverage on Deposits of Court-Ordered Support Payments Held by a Public Unit
91-41 Where Public Unit Places in Excess of $100,000 in Same Insured Bank and Collateralizes Uninsured Funds with Mortgage-Backed Securities or Repurchase Agreement, Amount Recoverable Depends on Value of Collateral at Time Bank Fails
91-17 Whether Letter of Assurance From Insured Depository Institution Is Adequate to Perfect Security Interest in Pledged Collateral
90-71 Where Municipal Waste Management Authority Pools Deposits Over $100,000 and Its Depository Institution Adequately Collateralizes Them, the FDIC or RTC as Receiver for That Institution Must Respect Such Pledge of Collateral
90-4 Non-Appropriated Fund Activities (NAFAs)
88-54 Insurance Coverage of Public Unit Accounts Held by Custodian
88-38 Insurance Coverage for Deposits of Colorado State Colleges and Universities
88-12 Insurance Coverage of Illinois Township Road District Funds
88-9 Insurance Coverage of CDs Purchased by Pension Association
87-55 Insurance Coverage of Municipal Accounts
87-45 Insurance Coverage of Pooled Funds Held by State Treasurer for Benefit of Local Government Entities
87-44 Deposit Insurance Coverage of CDs Accepted by Local Government Department in Lieu of Performance Bonds
87-35 Insurance Coverage for Various Colorado Public Unit Entities
87-20 Fiduciary Records as Disclosure Requirements for Insurance Coverage
85-26 Insurance Coverage of Funds Over Which Bank Trust Division Acts as Fiduciary
85-24 Technical Questions About Deposit Insurance for Public Unit Deposits
85-16 Maximum Insurance Coverage for Public Deposits
85-14 Deposit Insurance for Colorado Trust Companies
85-13 Deposit Insurance for Each Public Unit Pooling Funds in Official Custodian Local Government Investment Trust
85-11 Separate FDIC Insurance of Savings and Demand Deposits of Public Units
85-7 FDIC Insurance of Public Unit Deposits
85-6 FDIC Insurance of Public Unit Deposits
85-5 FDIC Insurance of Public Unit Deposits

Public Bond Accounts

Letter No.
92-65 Interests of Bondholders in CDs Issued by S&L, Which Subsequently Merged With Another S&L, to Secure Repayment of Mortgage Revenue Bonds Continue to be Insured Pursuant to FSLIC Regulations Until First Maturity Date; FDICIA Does Not Adversely Affect Such Deposit Insurance
92-44 Interests of Bondholders in CDs Issued by Thrifts Prior to July 29, 1990 Continue To Be Insured Pursuant to FSLIC Insurance Regulations Until First Maturity Date
91-53 Insurance Coverage Afforded Beneficial Interest Holders in Mortgage Revenue Bonds Issued by a Housing Development Authority
91-16 Deposit Insurance Coverage for FSLIC-Backed Bonds
91-4 Whether Interests of Bondholders in CDs Issued by S&Ls to Secure Repayment of Mortgage Revenue Bonds Continue To Be Insured Pursuant to FSLIC Regulations Until First Maturity Date of CDs
87-35 Insurance Coverage for Various Colorado Public Unit Entities
87-28 Insurance Coverage of Deposits Held by Trustee

Custodian Accounts for American Indians
DOE Financial Assistance Accounts

TOPICS
Account Records (Conclusive effect of)

Letter No.
03-3 Do ``Pass-Through'' Deposit Insurance Rules Apply to Funds Placed in the ``Certificate of Deposit Account Registry Service''
02-3 Opinion Regarding Deposit Insurance Coverage for Commingled Deposit Accounts Held in Connection With a ``Payroll Card'' Product Offered by a Company to its Employees
95-7 Deposit Insurance Coverage of Pension and Profit Sharing Plans
94-43 Deposit Insurance: Whether a Special Payroll Account Would Receive Pass-Through Coverage
94-19 Revocable Trust Accounts Where Named Beneficiary Also Holds Power of Attorney With Respect to the Account
94-7 Deposit Insurance for Trusteed Employee Vacation Plans
94-3 Deposit Insurance for CDs Purchased in the Name of a National Bank Acting as Nominee
93-59 Insurance Coverage Afforded Commingled Deposit Account of Chapter 13 Trustee
93-41 Insurance Coverage of Pension Fund Deposits Under New Rules
93-37 Insurance Coverage Afforded Union Annuity Trust Fund Deposits Under New Rules
93-3 Transaction in Which an Entity Finds Insured Depository Institutions for Trust Department Investments for a Fee or Commission Is Subject to Brokered Deposit Recordkeeping Requirements
92-49 Bank's Three-Part Recordkeeping System for Deposit Accounts Satisfies Signature Card Requirements for Joint Ownership Accounts Under 12 C.F.R. § 330.7
91-92 Insurance Coverage Provided for Funds Held Pursuant to a Doctor's Malpractice Insurance Trust
91-62 Practice if Carrying Mortgage Servicing Accounts on Depository Institution's General Ledger Is Acceptable So Long as Certain Recordkeeping and Reporting Requirements Are Met
91-13 Only Those Trustees Acting on Behalf of Pension Plan With Respect to Deposit Need Be Disclosed on Deposit Account Records
90-44 Mislabelling of Fiduciary Accounts Under New Insurance Regulation
90-40 Domestic Brokered Deposits of Foreign Bank Customer Funds: Recordkeeping Requirements
90-17 Custodial Accounts: Recordkeeping Requirements
88-65 Recordkeeping Requirements for Deposits Supporting Municipal Bond Issues
88-57 Recordkeeping Requirements for CDs Purchased by Multi-Tiered Agents or Nominees
88-55 Insurance Coverage of CDs Purchased in Secondary Market and Sold to Bank Customers
88-7 Insurance Coverage of CDs Invested Through Deposit Broker
88-6 Insurance Coverage of Accounts of Minority Financial Institutions Deposit Program
88-4 Insurance Coverage of Beneficial Interest in Trust Funds Invested in Money Market Accounts
87-20 Fiduciary Records as Disclosure Requirements for Insurance Coverage
86-31 Insurance Coverage of Book-Entry Deposits in a Multi-Bank Depository Program
86-24 Deposit Insurance Coverage of Participation Interests in Brokered Certificates of Deposit
86-23 Insurance of Deposits Placed in Several Affiliated Banks
86-22 Insurance of Deposits Placed in Several Affiliated Banks
86-21 Insurance of Deposits Placed in Several Banks in a Bank Holding Company System
86-17 Recordkeeping Requirements for Deposit Insurance of Bearer Certificates of Deposit Held as Agent or Trustee

Agency/Custodial/Fiduciary Accounts

Letter No.
05-4 Question Regarding Deposit Insurance Coverage of Escrow Accounts Maintained by a Title Insurance Company
04-1 Pass-Through Deposit Insurance for Certificates of Deposit Issued Through Broker Dealers
03-3 Do ``Pass-Through'' Deposit Insurance Rules Apply to Funds Placed in the ``Certificate of Deposit Account Registry Service''
03-1 Do ``Pass-Through'' Deposit Insurance Rules Apply to Funds Placed With the Trust Department of an FDIC-Insured Institution
02-3 Opinion Regarding Deposit Insurance Coverage for Commingled Deposit Accounts Held in Connection With a ``Payroll Card'' Product Offered by a Company to its Employees
99-5 Deposit Brokers and ``Transferable Custodial Certificates of Deposit''
96-9 Pass-Through Insurance With Respect to Deposits Held Under Security Agreements Between Credit Banks and Cardholders
95-6 Pass-Through Deposit Insurance Coverage for Fiduciary Account
94-43 Deposit Insurance: Whether a Special Payroll Account Would Receive Pass-Through Coverage
94-42 Pass-Through Coverage: Applicability to Deposits Made From Funds in ``Separate Accounts'' Set Up By a Life Insurance Affiliate
94-19 Revocable Trust Accounts Where Named Beneficiary Also Holds Power of Attorney With Respect to the Account
94-18 Deposit Insurance for Equal ``Participations'' in a Negotiable Certificate of Deposit
94-12 Whether a Deposit Trust Agreement Created an Irrevocable Trust for Purposes of Section 330.10 of the FDIC's Insurance Regulations
94-7 Deposit Insurance for Trusteed Employee Vacation Plans
94-3 Deposit Insurance for CDs Purchased in the Name of a National Bank Acting as Nominee
93-80 Continuation of Separate Insurance Coverage for Time Deposits With Penalty-Free Midpoint Withdrawal
93-77 Application of Deposit Insurance Rules to Child Support Program Account
93-72 Whether Employee Benefit Plan Interest Accounts are Within the Definition of Bank Investment Contract
93-59 Insurance Coverage Afforded Commingled Deposit Account of Chapter 13 Trustee
93-35 Insurance Coverage of Deposits for Which Insured Institution Acts as Fiscal Agent for Department of Treasury in Disbursing Social Security and Other Income to Recipients
92-82 Deposit Held by Receiver for Landlord Consisting of Rental Payments from Tenants Fails to Qualify for Pass-Through Insurance
92-72 Funds Deposited by Fiduciary for Insolvent Are Not Entitled to ``Pass-Through'' Insurance Coverage Based on Amounts Owed to Creditors
92-64 Bank's Practice of Carrying Tax and Insurance Escrow Funds on General Ledger Does Not Affect Eligibility for Deposit Insurance Coverage of Such Funds
92-58 Insurance Coverage Afforded Funds Held by Custodian Pending Resolution of Class Action Law Suit
92-13 Insurance Coverage Afforded Deposits Made by Revocable Trust Established by Official Custodians of State Park Districts and Deposits Made by Individual Custodians Under the Trust's Certificate of Deposit Placement Program
92-6 Insurance Coverage Afforded Tenant Security Deposits
92-2 Insurance Coverage Provided for Settlement Funds Held by Surrogate Court as Custodian for Various Children
91-91 Insurance Coverage Provided for Funds Held by a Depository Institution on Behalf of Company Offering a Consumer Rebate/Annuity Program and Participants Therein
91-84 Deposit Insurance Afforded Accounts Held by a Condominium Association
91-80 Insurance Coverage Afforded an Account Maintained by an Insurance Broker Consisting of Insurance Premiums Held on Behalf of Insurance Companies and Broker's Commissions
91-66 Insurance Coverage Afforded Operating Funds of an Attorney or Law Firm and Funds Held on Behalf of Clients
91-21 Deposit Insurance Coverage Afforded Funds Held by Money Order Company and Funds Held by Depository Institution as Agent for Money Order Company
91-9 Insurance Coverage Afforded Funds Seized and Held by Law Enforcement Authorities Subject to Forfeiture Pursuant to Statutory Proceedings or Following Completed Forfeiture Actions
91-6 Insurance Coverage Afforded Account Held by Attorney Consisting of Settlement Checks Payable to Client and Attorney
90-68 Plaintiffs in Ongoing Class Action Do Not Qualify for ``Pass-Through'' Insurance for Defendants' Funds Held in Escrow Account by Court
90-65 Insurance Coverage of Premiums Held by Insurance Broker on Behalf of Insurance Companies
90-60 Insurance Coverage of Litigants' Funds Held by a Federal Court
90-54 Insurance Coverage Afforded Commingled Insurance Premiums Held by an Insurance Broker on Behalf of Insurance Companies and on its Own Behalf
90-39 Reliance on Commonly Accepted Acronyms to Meet the Disclosure of Fiduciary Relationships Requirement Under § 330.4
90-35 Insurance of Litigants' Funds Deposited by Federal Courts
90-34 Selling Participations in ``Negotiable'' Certificates of Deposit: Recordkeeping Requirements
90-20 Insurance Coverage for Certain Deposit Notes
90-11 Brokered Deposits: Master CD's Purchased From Financial Institutions and Held by a Custodian Bank for the Benefit of the Purchasers
90-2 Deposit Insurance for Brokered Deposits
89-41 Pass-Through Deposit Insurance Coverage
89-31 Deposit Insurance Afforded a Profit Sharing and Tax Deferral Plan
89-28 Accounts Held by Agents or Nominees
89-21 Insurance Coverage for Deposits Held by a Chapter 13 Bankruptcy Trustee—12 U.S.C. § 345
89-19 Custodial Accounts Held by X Corporation on Behalf of Banks and Other Customers
89-18 Custodial Accounts Held by X Corporation on Behalf of Banks and Other Customers
89-13 Deposit Insurance Protection Afforded A ``Pooled Collateral Certificate Of Deposit'' Program
89-10 Insurance Coverage of Brokered CDs Maintained in the Name of a Clearing Broker or Securities Depository
89-3 Insurance Coverage of Escrow Accounts Maintained for Benefit of Residents of a Continuing Care Facility
88-83 Insurance Coverage of Commingled Funds
88-75 Insurance Coverage of Mortgage Servicing Accounts
88-74 Insurance Coverage of Accounts Held by Bankruptcy Trustee
88-71 Insurance Coverage of Prearranged/Prepaid Funeral Services and Service Contracts
88-57 Recordkeeping Requirements for CDs Purchased by Multi-Tiered Agents or Nominees
88-56 Insurance Coverage of Brokered Deposits
88-37 Insurance Coverage of Accounts Held by Trustee in Bankruptcy for Chapter 13 Debtors
88-18 Pass-Through Deposit Insurance for Company Managing Resort Rental Units for Owners
88-5 Insurance Coverage of Participation Interests in Brokered CDs
88-4 Insurance Coverage of Beneficial Interest in Trust Funds Invested in Money Market Accounts
88-1 Insurance Coverage for Individual Trust Interests in a Commingled Account
87-33 Insurance Coverage of Accounts Established for Workman's Compensation Benefits
87-20 Fiduciary Records as Disclosure Requirements for Insurance Coverage
87-17 Insurance Coverage for Deposit Funds of a Chapter 13 Bankruptcy Trustee
87-12 Insurance Coverage for a County District Court Trust Account
86-31 Insurance Coverage of Book-Entry Deposits in a Multi-Bank Depository Program
86-30 Insurance Coverage of Deposits from Non-U.S. Persons Through Foreign Branch or Office of U.S. Banking Institution Acting as Custodian
86-28 Insurance Coverage of Cash Letter Items Deposits for Collection by Credit Unions
86-24 Deposit Insurance Coverage of Participation Interests in Brokered Certificates of Deposit
86-23 Insurance of Deposits Placed in Several Affiliated Banks
86-22 Insurance of Deposits Placed in Several Affiliated Banks
86-21 Insurance of Deposits Placed in Several Banks in a Bank Holding Company System
86-20 Insurance Coverage of Lock Box Deposit Account Maintained by Real Estate Agent
86-17 Recordkeeping Requirements for Deposit Insurance of Bearer Certificates of Deposit Held as Agency or Trustee
86-15 Insurance Coverage of Packaged Affiliate Certificate of Deposit Program
85-18 Extent of Insurance Coverage of Escrow Funds Consisting of Earned Monies Paid by Prospective Purchasers of Real Property
85-17 Separate or ``Pass-Through'' Deposit Insurance for Freddie Mac Principal and Interest Accounts
84-21 Deposit Insurance Coverage on Principal and Interest and Taxes and Insurance Accounts Maintained by Issuers of Government National Mortgage Association Securities
82-8 Compliance with Federal Bankruptcy Trustee's Request to Post Bond for Funds of Debtors' Estates Exceeding $100,000 Coverage

Bankruptcy Funds

BICs (Bank Investment Contracts)

Card-Based Payment Systems (Debit Cards and Stored Value Cards)

Changing the Terms of a CD (by Deposit Broker)

Letter No.
04-4 Question Regarding FDIC's Criteria for Determining When a ``Listing Service'' is a ``deposit broker''
04-1 Pass-Through Deposit Insurance for Certificates of Deposit Issued Through Broker-Dealers
03-3 Do ``Pass-Through'' Deposit Insurance Rules Apply to Funds Placed in the ``Certificate of Deposit Account Registry Service''
02-2 Applicability of FDIC Regulations Regarding Brokered Deposits to Credit Union Servicors That Purchase Certificates of Deposit From FDIC Insured Banks
00-8 Whether a ``Bonus'' Added to a Deposit by a Financial Service Company Would Qualify for Deposit Insurance
95-35 Deposit Insurance Coverage of a Negotiable Certificate of Deposit
94-31 Deposit Insurance Coverage of Hybrid CD
93-80 Continuation of Separate Insurance Coverage for Time Deposits With Penalty-Free Midpoint Withdrawal

Checks/Clearing

Churches

Collateralized Deposits

Letter No.
93-43 Pledge of Assets and Insurance Coverage of 401(k) Plan Funds Deposited by Trustee
91-41 Where Public Unit Places in Excess of $100,000 in Same Insured Bank and Collateralizes Uninsured Funds With Mortgage-Backed Securities or Repurchase Agreement, Amount Recoverable Depends on Value of Collateral at Time Bank Fails
91-17 Whether Letter of Assurance From Insured Depository Institution Is Adequate to Perfect Security Interest in Pledged Collateral
90-71 Where Municipal Waste Management Authority Pools Deposits Over $100,000 and its Depository Institution Adequately Collateralizes Them, the FDIC or RTC as Receiver for that Institution Must Respect Such Pledge of Collateral
82-8 Compliance with Federal Bankruptcy Trustee's Request to Post Bond for Funds of Debtors' Estates Exceeding $100,000 Coverage

Condominiums

Corporations

Letter No.
13-01 Question Concerning a Deposit Program
13-02 Rescission of Advisory Opinion No. 02-05 and Advisory Opinion No. 04-03, Involving Separate Insurance Coverage for Business Entities That Are Created for the Sole Purpose of Issuing Notes Backed by FDIC-Insured Deposits
04-3 Question Concerning Capital Market CD Program
02-5 Question of Deposit Insurance Coverage for ``Funding Certificates''
95-14 Deposit Insurance Coverage of Corporate Accounts
92-26 Insurance Coverage Provided for Commingled Funds Contributed by Subscribers for Capital of Corporation About To Be Formed
91-27 Insurance Coverage Afforded Funds Held by a Corporation Formed Primarily for Estate Planning Purposes Whose Stock Is Held by a Revocable Trust
91-23 Funds Paid to Non-Profit Association by Members for Health Insurance Premiums for Benefit of Members' Employees Are Not Entitled to Pass-Through Insurance
88-76 Expanded or Extended Deposit Insurance When Two or More Corporate Depositors in Bank Mergers
87-38 Combination of Deposit Account Held by Paraguayan Corporation for Insurance Purposes
87-10 Deposit Insurance Coverage Aggregated for Several Accounts
85-19 Deposit Insurance Coverage of Nonprofit Corporation Accounts

Correspondent and Affiliated Banks

Death Grace Period

Decedent/Estate Accounts

``Deposit'' (Definition of)

Letter No.
00-2 Would Certain Sweep Accounts Violate the Federal Deposit Insurance Act
97-5 Does an Automated Loan Machine Constitute a ``Remote Service Unit'' Under Section 3(o) of the FDI Act
97-4 Question if an Electronic Banking Product Would be Considered a Deposit Within the Meaning of the Federal Deposit Insurance Act
96-6 Deposit Insurance for Deposits Made to an Insured Institution Operating a Military Banking Facility in a Foreign Country
94-58 Insurance coverage and Assessment of Benefit Responsive Bank Investment Contracts (``BICs'')
94-31 Deposit Insurance Coverage of Hybrid CD
94-4 Deposits Payable Only In Puerto Rico
92-16 Insurance Coverage for Certain Deposit Notes
91-75 Treatment of Cash Letter Balances, Correspondent Bank Overdrafts, and Federal Funds Sales Upon Failure of Correspondent Bank
91-11 Whether FDIC as Receiver of a Failed Depository Institution Will Allow a Depositor to Offset Depositors Against Indebtedness Owed to Depository Institution
90-47 Deposit Insurance for Certain ``Bank Investment Contracts''
90-46 Deposit Insurance for Certain Retirement Plan ``Bank Investment Contracts''
90-23 Can a Stand-By Letter of Credit Issued by a Depository Institution Be Treated as a Deposit for Insurance Purposes
90-20 Insurance Coverage for Certain Deposit Notes
90-19 Insurance Coverage for Certain Deposit Notes
90-13 Insurance Coverage Afforded Investment Annuity Accounts
89-30 Deposit Insurance for ``Bank Investment Contracts''
88-84 Insurance Coverage of Negotiable Certificates of Deposits
88-79 Insurance Coverage of Bank Investment Contracts
88-67 Insurance Coverage of Deposits Maintained in Colorado Trust Companies
88-52 Insurance Coverage of ``Subordinated Deposits'' in the Amount of $200,000 Made Prior to Bank Failure
88-47 Insurance Coverage of Subscriptions for Bank's Own Capital Stock
88-26 Status of Deferred Income Investment Account as Deposit for FDIC Insurance
87-49 Deposit Notes are Certificates of Deposit
87-47 Accounting Treatment of Brokered Certificate of Deposit
87-23 ``Medium-Term Deposit Note'' as Deposit
87-15 Insurance Coverage for Indexed CDs
86-40 ``Indexed Deposit Account'' Bearing Interest Based on Standard and Poor's 500 Stock Index Regarded as a Deposit
86-35 Earnings-Based Accounts Paying Fixed Rate of Interest Plus Contingent Rate of Interest Based Upon Real Estate Loan Index as ``Insured Deposits''
86-29 Insurance Coverage for Enhanced Yield Certificates of Deposit
86-26 Offering of CDs with Fixed, Variable and Contingent Rate of Interest
86-25 Insurance Questions Considered in Proposed Multiple Insured Certificate of Deposit Program
86-7 Insurance Coverage of ``Subordinated Deposits'' in the Amount of $200,000 Made Prior to Bank Failure
85-25 Enhanced Yield Certificates of Deposits

Excess/Private Deposit Insurance

Foreign Banks/Foreign Depositors

Funeral Accounts

Health/Medical Accounts

Interest on Deposits

Internet Banking/Internet-Based Payment Systems

Investment Trust Accounts

Letter No.
91-47 Insurance Coverage Afforded Deposit Accounts Containing Rollover Funds Awaiting Investment in Securities When Insured Bank Fails
91-42 Whether Funds Invested in Investment Company Through Trust Department of Bank Would Be Insured Separately from Beneficial Interests of Other Investment Company Co-Owners When Bank Fails
91-10 Whether Bank Acting as Trustee for Pooled Deposit of Various Trusts' Funds may Liquidate a Terminating Trust's Interest in the Account and Transfer it to Another Participating Trust in Return for Excess Cash
90-58 Insurability of Unit Investment Trusts
88-46 Deposit of CDs Supporting Municipal Bonds
88-26 Status of Deferred Income Investment Account As Deposit for FDIC Insurance
88-4 Insurance Coverage of Beneficial Interests in Trust Funds Invested in Money Market Accounts
86-7 Insurance Coverage of ``Subordinated Deposits'' in the Amount of $200,000 Made Prior to Bank Failure

Interest on Lawyer Trust Accounts (IOLTAs)

Merger Grace Period

Letter No.
00-6 Whether Brokered CDs Purchased at Different Institutions Will Be Separately Insured After a Merger of Those Institutions
00-4 Would CDs Purchased by a Deposit-Broker and Resold to a Third Party be Insured Separately from the Third Parties' Other CDs at the Same Bank for a Six Month Period Under Section 8(q) of FDIC's Regulations
94-47 Insurability of Certificates of Deposit Held in Two FDIC-Insured Depository Institutions Upon Their Merger
93-80 Continuation of Separate Insurance Coverage for Time Deposits with Penalty-Free Midpoint Withdrawal
93-79 Separate Insurance Coverage under § 8(q) of FDI Act Ceases if Bank or Customer Changes Terms of Time Deposit that Matures During Six Month Period
92-65 Interests of Bondholders in CDs Issued by S&L, Which Subsequently Merged With Another S&L, to Secure Repayment of Mortgage Revenue Bonds Continue to Be Insured Pursuant to FSLIC Regulations Until First Maturity Date; FDICIA Does Not Adversely Affect Such Deposit Insurance
91-89 Application of Section 8(q) of the FDI Act to Two Consecutive Mergers Involving Two Separately Insured Depository Institutions and a De Novo Institution
91-85 Deposits of Two Separately Chartered and Insured Institutions Continue to be Separately Insured From Each Other Following Merger of Their Bank Holding Companies
91-31 Insurance Coverage Afforded IRAs Held by Decedent in Two Separately Insured Institutions Which Name Spouse as Beneficiary When Institutions Merge Prior to Maturity Date
91-14 Whether Insurance Coverage Continues When 50 Affiliated Banks Which Issued GRID CDs Consolidate into Six Banks
89-46 Extent of Deposit Insurance for Deposits of the State of Texas 457 Plan
89-29 Deposit Liabilities Assumed by Another Institution
89-11 Separate Deposit Insurance Coverage for Multiple Accounts When the Deposit Liabilities of the Bank(s) Are Assumed by Another Bank
88-76 Expanded or Extended Deposit Insurance When Two or More Corporate Depositors in Bank Mergers
88-70 Insurance Coverage of Deposits in Merged Banks
88-11 Insurance of Deposits in Merged Banks

Mortgage Servicing Accounts

Letter No.
95-15 Deposit Insurance Coverage of Mortgage Servicing Accounts
94-55 Custodial Accounts: Insurability of Mortgage Servicing Accounts
93-81 Insurability of Church-Related and Mortgage Servicing Escrow Accounts
93-38 Insurance Coverage of Mortgage Servicing Accounts Under New Rules
91-62 Practice of Carrying Mortgage Servicing Accounts on Depository Institution's General Ledger Is Acceptable So Long as Certain Recordkeeping and Reporting Requirements Are Met
90-59 Insurance of Mortgage Servicing Accounts With Respect to Mortgage Revenue Bondholders
90-41 Insurance of Mortgage Servicing Accounts Under New Rules
89-26 Deposit Insurance Coverage for Mortgage Servicing Accounts
88-75 Insurance Coverage of Mortgage Servicing Accounts
88-19 Pass-Through Deposit Insurance for Mortgage Service Company Funds Representing Mortgagor Advances for Property Taxes and Insurance Premiums
87-25 Insurance Coverage of Pooled Accounts
85-17 Separate or ``Pass-Through'' Deposit Insurance for Freddie Mac Principal and Interest Accounts
84-21 Deposit Insurance Coverage on Principal and Interest and Taxes and Insurance Accounts Maintained by Issuers of Government National Mortgage Association Securities

Negotiable Deposits

Non-Deposit Products

Official Checks/Cashier's Checks

``Official Custodian''

Partnerships

Real Estate Transactions

Letter No.
05-4 Question Regarding Deposit Insurance Coverage of Escrow Accounts Maintained by a Title Insurance Company
92-82 Deposit Held by Receiver for Landlord Consisting of Rental Payments from Tenants Fails to Qualify for Pass-Through Insurance
90-74 Deposit Insurance Coverage of Time Deposits of a Condominium Owners' Association Pursuant to the Old FSLIC Regulations
90-63 Insurance Coverage of Attorney Escrow Account Containing Clients' Down Payments on Real Property
90-50 Insurance Coverage for Developer Funds Held by a Township or Municipality
88-83 Insurance Coverage of Commingled Funds
88-81 Insurance Coverage of Property Management Accounts Held by Real Estate Agent
88-73 Determining Ownership of Escrow Accounts for Purposes of Insurance Coverage
88-48 Insurance Coverage of Real Estate Escrow Accounts
88-32 Deposit Insurance Coverage for Three Escrow Accounts Owned by Realty Company
85-18 Extent of Insurance Coverage of Escrow Funds Consisting of Earned Monies Paid by Prospective Purchasers of Real Property

Setoffs

``Stepchildren''

Sweeps/Repurchase Agreements

Treasury Bills

Trust Departments/``Special Deposits''

UGMA/UTMA

Unauthorized/Wrongful Withdrawals

Unincorporated Associations

Workers' Compensation

Federal Deposit Insurance Corporation Improvement Act of 1991

Letter No.
91-87 FDICIA Restores ``Pass-Through'' Insurance for 457 Plan Deposits
92-11 FDIC May not Take Action for Violation of Insured Branch Closing Notice Required by Section 228 of FDICIA Where Terms of Present ATM Lease Make Compliance Impossible
92-12 Section 214 of FDICIA Allows Existing Insured Branches of Foreign Banks to Continue to Operate but Does not Authorize Foreign Banks to Open Additional Insured Branches
92-19 Section 5(d)(3) of the FDI Act, as Amended by Section 501 of FDICIA, Is not Retroactive
92-23 Loan to Executive Officer for New Primary Residence Where First Mortgage Has not yet Been Paid Due to Inability to Sell Property Does not Violate Regulation O Under Amendments to FDIC's Regulations Required by Section 306 of FDICIA
92-25 Explanation of Section 311 of FDICIA Pertaining to Brokered Deposits and ``Retention of Pass-Through'' Insurance Coverage for Accounts of Employee Benefit Plans
92-28 Effect of Section 24 of the FDI Act on State-Chartered BIF Member Insured Savings Bank's Investment in Limited Partnership Organized to Make Portfolio Investments in Equity of Various Enterprises
92-31 New Limits on Extensions of Credit to Senior Executive Officers Imposed by Section 306 of FDICIA Do Not Affect Validity of Any Written Loan Commitment Lawfuly Entered into on or Before Effective Date of Regulations Adopted by FDIC
92-33 Application of Regulation O Executive Officer Lending Limits to State Nonmember Banks Pursuant to Section 306 of FDICIA
92-35 ``Other Purpose'' Loans Explained for Purposes of New Limits on Extensions of Credit to Executive Officers Imposed by Section 306 of FDICIA
92-36 After December 19, 1992, ``Pass-Through'' Insurance Cannot be Provided to Participants in Employee Benefit Plan Deposits Accepted by Insured Depository Institutions Which May not Accept Brokered Deposits Under Section 29 of the FDI Act
92-38 Title to Home and Loan Placed in Name of Executive Officer's Spouse but Guaranteed by Executive Officer Is Considered ``Home Residence'' Loan for Purposes of New Limits on Extensions of Credit Under Section 306 of FDICIA
92-43 Loan for Executive Officer's Second Home Is Subject to ``Other Purpose'' Limit Imposed by 12 CFR 337.3(c) if First Home Was Financed Through Same Bank; Home Equity Loan Secured by First Lien May be Made in Any Amount Under 12 CFR 215.5(c)(2) if Bank Did not Make Prior Loan on Residence and Loan Is Used for Maintenance/Improvement of Residence
92-45 Loans to Partnership Personally Guaranteed by General Partner Are Subject to Executive Officer Loan Limits Under 12 C.F.R. Part 337
92-46 FDIC Will Accept Continuity of Loan Purpose Where Loan Refinances Another Loan Qualifying as a ``Home Residence Loan''
92-65 Interest of Bondholders in CDs Issued by S&L, Which Subsequently Merged with Another S&L, to Secure Repayment of Mortgage Revenue Bonds Continue to be Insured Pursuant to FSLIC Regulations Until First Maturity Date; FDICIA Does not Adversely Affect Such Deposit Insurance
92-76 Home Equity Line of Credit Extended to Executive Officer Prior to May 18, 1992, is Grandfathered Pursuant to Section 306(n) of FDICIA
92–90 Effects of FDICIA Amendments on Insurance Coverage of Decedent's IRA and Keogh Accounts, of Which Spouse Is Beneficiary, and Spouse's Own IRAs Held at Same Depository Institution
92–97 Loan to Corporation Controlled by Executive Officer but Not Guaranteed by Him or Her Is Not Subject to FDICIA Limits on Loans to Executive Officers
92–98 Explanation of Changes in Trust Insurance Coverage Under FDICIA
93-7 Explanation of ``Pass-Through'' Deposit Insurance Prohibition for Certain Employee Benefit Plan Deposits Required by Section 311 of FDICIA
93-36 Clarification of Notice to Depositor Requirements
93-37 Insurance Coverage Afforded Union Annuity Trust Fund Deposits Under New Rules
93-38 Insurance Coverage of Mortgage Servicing Accounts Under New Rules
93-41 Insurance Coverage of Pension Fund Deposits Under New Rules
93-48 New Rules Applicable to Accounts Held by Insured Institutions in a Fiduciary Capacity Do Not Apply to IRAs
93-51 12 U.S.C. § 1831a Does Not Prohibit State-Chartered Banks from Purchasing Nominal Amounts of Farmer Mac Common Stock as Necessary to Participate in Farmer Mac Program
93-58 Circumstances Under Which Notice to Depositors Must Be Sent to Trustee of Pension/Profit-Sharing Plan; Definition of ``Self-Directed'' Keogh Plan
93-62 New Rules Do Not Affect Separate Insurance Coverage for Beneficiary's Interest in Decedent's IRA and Beneficiary's Own IRA Held at Same Depository Institution
93-72 Whether Employee Benefit Plan Interest Accounts Are Within the Definition of Bank Investment Contract
93-74 How ``Grandfathering'' Rules Apply to ``Benefit-Responsive BICs'' Entered into Prior to December 19, 1993
94-1 ``Deposit Liability'' for Purposes of National Depositor Preference Includes Only Deposits Payable in the U.S.
94-14 Meaning of Term ``Publicly Traded'' as Used in Section 306(o) of FDICIA
94-36 Effect of Proposed Holding Company Formation on the ``Grandfathered'' Status of a Subsidiary for Purposes of § 24(d) of the FDI Act
94-45 Whether an Insured Bank May Acquire or Retain a Majority Interest in a Subsidiary at any Tier
94-50 Part 362: Whether a State Insured Bank May Make an Equity Investment as a Member/Owner in a Limited Liability Company
94-51 Part 362: Whether a Community Development Project Is a ``Permissible'' Investment for a State Bank
94-52 Part 362: Equity Investment in a Limited Liability Company Whose Purpose Is Acquiring Low Income Housing Tax Credits
94-58 Insurance Coverage and Assessment of Benefit Responsive Bank Investment Contracts (BICs)
95-17 Whether Investments By Federal Savings Associations in Mortgage-Backed Notes Issued by the National Housing Services of America Are Permissible Under the FDI Act
95-30 State Banks May Hold the Stock of a Company Which Operates an EFT System of Which They Are Members
95-36 Whether Insured State Nonmember Banks May Invest in Farmer Mac Subordinated Securities
96-3 Whether Sale of an Insurance Subsidiary of a State Chartered Bank to Another State Chartered Bank Within the Same Holding Company System Would Affect the Insurance Subsidiary's Grandfather Powers Under § 24(d)(2)(B) of the FDI Act
97-7 Would section 24 of the FDI Act and 12 CFR Part 362 prevent a state chartered bank from acquiring and operating a wholly-owned subsidary engaged in the business of general insurance brokerage

Federal Reserve Board's Regulation O—Part 215

Letter No.
79-1 Applicability
79-2 Limitation on Insider Loan Transactions: Voting Trusts
79-3 Loans to Related Interests
79-4 Prior Approval
79-7 ``Control'' Extension of Credit
79-8 Beneficiary Without Collective Ownership Rights in Bank Stock Trust is Not Shareholder
79-9 Principal Shareholder Status Under Regulation O—Voting Trust Members
79-10 Principal Shareholder Under Regulation O
79-13 Regulation O Violation Relating to Loans to a Principal Shareholder
79-15 Loans to Executive Officers and Related Interests Thereof
80-1 Applicability of Regulation O to Loans to Related Interest of Bank Insider
80-3 Reporting Requirements under Title VIII and IX of FIRA Relating to Overdrafts
80-4 Wrap-Around Mortgage Transactions
80-6 Request for Extension of Time under Regulation O
80-7 Request for Opinion on Compensating Balance Arrangement as Violation of Title VIII of FIRA and 18 U.S.C. 656
80-9 Interest Rates for Bank Insider Loans
80-10 Extension of Credit in Correspondent Bank Relationship
80-13 Applicability of Regulation O to Loans to Related Interest of Bank Insider
80-17 Employment Compensation Package
81-1 Changing Relationship Does Not Affect Determination of Bank Insider Loan
81-3 ``Most Favored Lender'' Doctrine Applies to Insured State Banks
81-4 Regulation O Violation: Related Interest
81-9 Reporting Requirements of Foreign Banks Under FIRIRCA
81-10 Classification of Loan as Insider Loan Does Not Cause Loan to Be in Violation of Regulation O
81-12 Lending Limit on Loans to Holding or Controlling Affiliates
81-18 Extensions of Credit To Insiders
81-19 Applicability of OCC Interpretive Rulings re: Section 5200 of the Revised Statutes (12 U.S.C. 84) to Insured Nonmember Banks Through Regulation O
81-20 Demand Loans at Preferential Interest Rates
81-22 Extensions of Credit Under Regulation O
81-24 Adjustment on Loans Made in Violation of Regulation O
81-25 ``Correction'' of Regulation O Violations
81-28 Applicability of § 215.7 of Regulation O to Insured Nonmember Banks
82-3 Prior Approval by Majority of Board of Directors
82-9 Application of Regulation O to Loan Commitments
82-10 Renegotiation of Terms of Original Loan to Director to Permit Higher Return at Maturity
82-15 Application of Regulation O to Formula for Calculation of Interest Rate
83-2 Exclusion from Definitions of Extension of Credit Under Regulation O
84-16 Applicability of Regulation O on Contemplated Credit Accommodations for Senior Bank Officers
84-17 Determination of When Transaction is an Extension of Credit Under Regulation O
87-5 Sale Leaseback of Bank Premises
87-42 Limitation on the Amount of Overdrafts in a Single Account Pursuant to Regulation O
89-20 Loans to Affiliates: Section 23A
89-32 Section 23A of the Federal Reserve Act
89-34 Section 23A—Insurance of Preferred Stock as a Consideration for a ``Purchase'' of Assets
89-36 Regulation O: Extension of Credit
90-9 Limitations on Affiliate Transactions Within ``Large Chain Banking Organization''
90-12 Conversion Transactions: Institution Resulting From The Merger of Two Affiliates
91-26 Application of § 23A of the Federal Reserve Act to Purchase of Loans, Mortgages or Leases by De Novo Bank from Affiliated Institutions
91-69 Sale of Partnership Interest in Subsidiary Owned Indirectly by Bank to New Company Formed Primarily by Minority of Directors of Bank Does Not Violate § 23A or Regulation O
91-78 Affiliation by Common Control Under 23A and Application of Regulation O to an Additional Compensation Package
92-3 Bank and Company Are Affiliated for Purposes of § 23A of the Federal Reserve Act if Both Have Common Shareholders Who Own in the Aggregate at least 25% of the Stock of Each the Bank and the Company
92-4 Attribution Rule and Collateral Requirements of § 23A of the Federal Reserve Act Apply to Loan Secured by Parent Holding Company's Subordinated Capital Notes
92-8 Application of Exemptions Contained in § 23A(d) of the Federal Reserve Act to Bank and Its Commonly Controlled Affiliate Bank Where Control is Held by Company Not Regulated Under Bank Holding Company Act
92-23 Loan to Executive Officer for New Primary Residence Where First Mortgage Has not yet Been Paid Due to Inability to Sell Property Does not Violate Regulation O Under Amendments to FDIC's Regulations Required by Section 306 of FDICIA
92-31 New Limits on Extensions of Credit to Senior Executive Officers Imposed by Section 306 of FDICIA Do Not Affect Validity of Any Written Loan Commitment Lawfully Entered into on or Before Effective Date of Regulations Adopted by FDIC
92-32 Chairman of Insured Institution Is Presumed to be and Executive Officer for Purposes of Regulation O Unless Institution Adopts Resolution Indicating Otherwise
92-33 Application of Regulation O Executive Officer Lending Limits to State Nonmember Banks Pursuant to Section 306 of FDICIA
92-35 ``Other Purpose'' Loans Explained for Purposes of New Limits on Extensions of Credit to Executive Officers Imposed by Section 306 of FDICIA
92-38 Title to Home and Loan Placed in Name of Executive Officer's Spouse but Guaranteed by Executive Officer Is Considered ``Home Residence'' Loan for Purposes of New Limits on Extensions of Credit Under Section 306 of FDICIA
92-43 Loan for Executive Officer's Second Home Is Subject to ``Other Purpose'' Limit Imposed by 12 CFR 337.3(c) if First Home Was Financed Through Same Bank; Home Equity Loan Secured by First Lien May be Made in Any Amount Under 12 CFR 215.5(c)(2) if Bank Did not Make Prior Loan or Residence and Loan is Used for Maintenance/Improvement of Residence
92-45 Loans to Partnership Personnally Guaranteed by General Partner Are Subject to Exeuctive Officer Loan limits Under 12 C.F.R. Part 337
92-61 Clarification of Certain Requirements Regarding Limits on Loans to Executive Officers
92-63 Loan to Corporation Controlled by Executive Officer Is not Subject to ``Other Purpose'' Loan Limit Unless Officer Personally Guarantees Loan
92-67 Section 22(g) of the Federal Reserve Act Requires ``Due and Payable upon Demand'' Clause in any Loan Made to an Executive Officer Regardless of Purpose of Loan
92-76 Home Equity Line of Credit Extended to Executive Officer Prior to May 18, 1992, is Grandfathered Pursuant to Section 306(n) of FDICIA
92-83 Regulation O: Presumption of Preferential Extension of Credit Where Only Bank Insiders Qualify for Favorable Rates
92-97 Loan to Corporation Controlled by Executive Officer but Not Guaranteed by Him or Her Is Not Subject to FDICIA Limits on Loans to Executive Officers
93-24 Limited Partnership Can Be an ``Affiliate'' of a Bank Through Common Ownership or Control by One or More Limited Partners for Purposes of Section 23A of the Federal Reserve Act
93-45 Regulation O: Proposed Refinancing of Mixed Purpose Loan
93-54 Regulation O: Application of Recordkeeping Requirements to Subsidiary Bank Owned by Non-Bank Holding Company
93-78 Applicability of § 215.8 of Regulation O Where Bank Makes Loans Only to Individuals and not Companies
94-1(a) Applicability of Federal Reserve Act § 23A to Bank's Purchase of Receivables from Affiliate Credit Card Company's Customers' Credit Card Accounts
94-5 Interpretation of Regulation O with Respect to a State Chartered Non-Member Bank's Sale of Real Property to an Unrelated Third Party
94-14 Meaning of Term ``Publicly Traded'' as Used in Section 306(o) of FDICIA
94-16 Application of Section 23A of the Federal Reserve Act and the Application of Florida Statutes to Loans Secured by Stock of BHC
94-22 Determining Whether an Employee of a Bank is an ``Executive Officer'' Under Regulation O
94-38 Reg O: Whether the Whole Line of Credit Should Be Attributed to an Insider or Only the Portion That the Insider Actually Draws Upon
95-8 Regulation O: Record of Board Approval Must Reflect More Than Mere Notice of Insider Borrowing
95-11 Regulation O: Proceeds of Loan to Refinance Executive Officer's Home May Not Be Used for Personal Investment and Still Qualify as Home Mortgage Purpose Loan
95-13 Regulation O: Applicability of Regulation O When Bank ``B'' Provides Credit Cards to Bank ``A'' Insiders Under Bank B's Name
04–09 How the ``Attribution Rule'' of the Federal Reserve Act Applies to Certain Credit Transactions

Financial Institutions Reform, Recovery, and Enforcement Act of 1989, RTC, BIF, SAIF, and Savings Associations

Letter No.
89-24 Advertisement of FDIC Insurance by Savings Associations
89-25 Insurance for Deposits of a Deferred Compensation Plan: Section 457 Internal Revenue Code
89-26 Deposit Insurance Coverage for Mortgage Servicing Accounts
89-27 Deposit Insurance for Unemployment Insurance Escrow Accounts Held at an Insured Savings & Loan Association
89-29 Deposit Liabilities Assumed by Another Institution
89-31 Deposit Insurance Afforded a Profit Sharing and Tax Deferral Plan
89-33 Savings Association Display of Official Eagle Logo
89-38 Mortatorium on Conversion Transactions Imposed by Provisions of FIRREA
89-39 Deposit Insurance Coverage for Step-Children: Testamentary Trust Accounts
89-40 Savings Association Right to Pledge Assets to Secure Deposits in Excess of the Federal Insurance Limit Under FIRREA
89-46 Extent of Deposit Insurance for Deposits of the State of Texas 457 Plan
89-47 Savings and Loan Associations: Backed by the Full Faith and Credit of the United States
89-48 Transactions in Which an Insured Depository Institution Grants a Security Interest in Assets of the Institution to a Third Party
89-49 Self-Help Liquidation of Collateral by Second Claimants in Insured Depository Institution Receiverships
89-50 Clarification Regarding Section 19 of the FDI Act as Amended by FIRREA
89-51 Brokered Deposits Prohibition of Section 29 of the FDI Act Under FIRREA
89-52 Acquisition or Retention of Corporate Debt Securities Not of Investment Grade by Savings Association
89-53 Can a Newly Organized State-Chartered Commercial or Savings Bank Become a SAIF Member Rather than a BIF Member Under FIRREA
89-54 Application Pursuant to Section 19 of the FDI Act as Amended by FIRREA: Criminal Offense Involving Dishonesty or Breach of Trust
89-55 Does Acceptance of Brokered Deposits in Violation of Section 29 of the FDI Act Affect the Insurance of the Deposits so Received
90-3 Applicability of FDIC or FSLIC Insurance Regulation/ Interpretations to De Novo Savings Associations & Former Savings Associations that Have Converted to SAIF-Member Banks
90-8 Exception to Prohibition on Acquisition of Equity Investments (FIRREA)
90-13 Insurance Coverage Afforded Investment Annuity Accounts
90-14 Insurance Coverage Afforded Defined Contribution Plans
90-21 ``Primary Purpose'' Exclusion from Definition of Deposit Broker
90-22 FDIC's Assessment Rules and Rules Governing Conversion Transactions and Fees: ``Oakar Banks''
90-24 Deposit Broker Engaged in the Business of Placing Deposits, or Facilitating the Placement of Deposits
90-25 To What Extent Will the FDIC Require a State Savings Association to Conduct its Activities in the Precise Manner ``Permissible'' for a Federal Savings Association
90-29 Account Maintained Jointly By an Individual and a Corporation
90-37 Sharing of Branch Locations By Insured Bank and Affiliated Savings Association
90-45 FDIC Approval of Delayed (Second-Tier) Conversion Transactions
90-51 Conditions Under Which a Savings Association May Participate in an Exchange or Other Restructuring of Noninvestment Grade Corporate Debt Securities Under 28(d) of the FDI Act
90-52 Applicability of Exit and Entrance Fees to Acquisition of a Savings Association by BIF and SAIF Member Institutions
90-73 Whether 457 Plan Accounts of a Savings Association which a Bank has Acquired are Subject to the Separate Insurance Provision of 12 C.F.R. § 330.3 or the Grandfather Provision of 12 C.F.R. § 330.16
90-74 Deposit Insurance Coverage of Time Deposits of a Condominium Owners' Association Pursuant to the Old FSLIC Regulations
90-77 Savings, Loan and Mortgage Charts Listing Both Insured and Uninsured Institutions Need Not Include Official FDIC Advertising Statement
90-80 Section 19 of the FDI Act, as Amended by Section 910 of FIRREA, May Apply to Independent Contractors but Does Not Require Depository Institutions to Fingerprint Present or Prospective Employees or Independent Contractors
91-4 Whether Interests of Bondholders in CDs Issued by S&Ls to Secure Repayment Mortgage Revenue Bonds Continue to be Insured Pursuant to FSLIC Regulations Until First Maturity Date of CDs
91-15 Meaning of Term ``Activity'' Used in 12 C.F.R. § 303.13(f) as Applied to DPC Activities
91-16 Deposit Insurance Coverage for FSLIC-Backed Bonds
91-25 An ``Oakar'' Transaction Is Not a Conversion Transaction and an ``Oakar'' Bank Need not Undertake a Conversion Transaction Following the Expiration of the Conversion Moratorium
91-28 An ``Oakar'' Transaction Is Not Subject to Entrance and Exit Fees
91-44 Whether Incorporation of a Minimally Capitalized Shell Subsidiary Constitutes Establishment of a Subsidiary for Purposes of 12 C.F.R. § 303.13(f)
91-48 Legal Memorandum in Support of FDIC and RTC Statements of Policy Regarding Payment of State and Local Property Taxes
91-50 Whether an Insurance Application is Required to Continue the Insured Status of a Virginia Savings Bank When it Converts to a Commercial Bank Charter
91-55 A State-Chartered Savings Association Which Converted to a SAIF Member State Bank Prior to Effective Date of 12 C.F.R. § 333.3 May, Despite Capital Deficiency, Apply For Permission to Retain Its Equity Investment in a Subsidiary That Conducts Impermissible Activities
91-56 For Purposes of ``Charter-Flip'' Regulation (12 C.F.R. § 333.3), FDIC Defers to OTS Legal Opinion That a Savings Association Must File an Application with the OTS in order to Convert
91-58 ``Sasser'' Banks May Display Either Bank Sign or Savings Association Sign But Not Both
91-76 12 C.F.R. § 333.3 Does Not Apply to State-Charted Banks That Have Participated in an ``Oakar'' Transaction
91-81 An ``Oakar'' Bank May Not Use Secondary Reserve Credits to Offset Payments to SAIF
92-19 Section 5(d)(3) of the FDI Act, as Amended by Section 501 of FDICIA, Is not Retroactive
92-28 Effect of Section 24 of the FDI Act on State-Chartered BIF Member Insured Savings Bank's Investment in Limited Partnership Organized to Make Portfolio Investments in Equity of Various Enterprises
92-44 Interests of Bondholders in CDs Issued by Thrifts Prior to July 29, 1990 Continue to be Insured Pursuant to FSLIC Insurance Regulations Until First Maturity Date
92-80 Subsequent Transfer of Deposits by ``Oakar'' Bank
93-8 Conversion Transactions: Deposit Transfer to SAIF-Member Depository Institution by Oakar Thrift Following Its Acquisition by BIF-Member Savings Bank
93-22 Savings Association that Converts to Bank Charter and Retains Its SAIF Membership Pursuant to Sasser Amendment Is Subject to Insured Bank Regulations
93-28 Conversion Transactions: FDIC Prior Approval Unnecessary Where Converting Institution Remains Well-Capitalized and Primary Regulators Approve Transaction
94-48 Oakar Transaction: Whether Deposits of Agency Offices Should Be Treated as SAIF or BIF Insured Deposits After Transfer
95-23 Whether Certain Deposits Institution Sold After Acquiring Branches As Part of a Merger Transaction Must Be Included When Calculating Adjusted Attributable Deposit Amount
95-26 Insurance Fund Membership of Savings Bank Reorganizing Pursuant to § 10(o) of the Home Owners' Loan Act
95-27 Availability of Oakar Provision for BIF-Member Recipient of Deposits Acquired From BIF-Member Oakar Bank

Foreign Banking

Letter No.
81-9 Reporting Requirements of Foreign Banks under FIRIRCA
81-12 Lending Limit on Loans to Holding or Controlling Affiliates
86-30 Insurance Coverage of Deposits from Non-U.S. Persons Through Foreign Branch or Office of U.S. Banking Institution Acting as Custodian
90-40 Domestic Brokered Deposits of Foreign Bank Customer Funds: Recordkeeping Requirements
92-12 Section 214 of FDICIA Allows Existing Insured Branches of Foreign Banks to Continue to Operate but Does not Authorize Foreign Banks to Open Additional Insured Branches
92-21 BIF Member Which Assumes Deposit Liabilities of SAIF Member, and Vice Versa, Pursuant to Section 5(d)(3) of the FDI Act Is not Subject to Exit and Entrance Fees
93-4 Deposits Used to Secure Loans to Foreign Customers Are Subject to Brokered Deposit Interest Rate Restrictions
93-9 Edge Corporation Engaged in General Business of Equipment Leasing Need Not Obtain FDIC's Prior Approval to Invest in Special Purpose Leasing Corporations
93-66 ``Act of State'' Doctrine and the Freezing of Accounts in an Insured Institution Wholly Owned by Foreign Subsidiaries
94-23 The Status of American Depository Receipts
95-10 Application of CRA Definition of ``Small Bank'' to U.S. Banking Subsidiary of Foreign Bank with Worldwide Assets of Over $1 Billion
95-20 Bank Acceptance of Loan Guarantee From Foreign Affiliate Subject to § 23A of Federal Reserve Act
96-4 Whether a Foreign Bank Could Be Considered a Deposit Broker, and if They Would Be Required to Notify the FDIC of Their Status
96-6 Deposit Insurance for Deposits Made to an Insured Institution Operating a Military Banking Facility in a Foreign Country
96-12 Application of Section 44 of the FDI Act to the Merger of an Insured Branch of a Foreign Bank With an Affiliated U.S. Subsidiary

Full Faith and Credit of U.S. Government

Management Official Interlocks

Letter No.
79-6 Request for Opinion on the Existence of Prohibited Management Official Interlocks
79-11 Bank Management Official Serving as Member of Branch Advisory Board .
79-12 Definition of ``Affiliate'' under the Depository Institutions Management Interlocks Act
79-14 Management Official Interlock Resulting from ``Representative or Nominee'' Status—Proposed
80-2 Affiliation under the Depository Institution Management Interlocks Act
80-5 Prohibited Management Official Interlocks
80-8 Appliction for Insurance—Management Official Interlock under Part 348
80-11 Addition of Acquired Shares to Shares in Existing Voting Trust
80-12 Prohibition on Preferential Loans
80-15 Request for Exemption from Interlocks Act
80-16 Management Official Interlock Due to Representative or Nominee
80-20 Applicability of Part 348 to Hypothetical Interlocking Management Situations
80-21 Reconsideration of Opinion on Affiliate Relationship
80-22 Application of Depository Institution Management Interlocks Act to Change in Bank Control
81-2 Applicability of Depository Institution Management Interlock Rule on ``Honorary'' or ``Advisory'' Directors
81-5 Notice of Acquisition of Control—Voting Control of Stock
81-6 Definition of ``Representative or Nominee'' under Depository Institutions Management Interlocks Act
81-8 Application of Interlocks Act to Notice of Acquisition of Control
81-11 Request for Approval to Continue Management Official Interlock Under Section 348.4(b)(1) of FDIC's Regulations
81-26 Dual Service as Bank Director under Depository Institution Management Interlocks Act
81-27 Voting Trusts and the Creation of Representative or Nominee Status under the Interlocks Act
82-4 Request for Exemption Under Section 348.4(b)(3) to Permit Management Interlock
82-7 Permissibility of Management Consulting under the Depository Institution Management Interlock Act
82-13 Request for Exemption from Interlock Act
82-20 ``Affiliate'' Relationship with Credit Union
82-21 Request for Exemption Pursuant to Section 348.4(b)(2)
82-22 Request for Exemption from Prohibitions of Interlocks Act
82-23 ``Beneficial Ownership'' under Part 348—Irrevocable Directed Proxy
83-1 Interlocks—Director Emeritus as Management Official
83-6 Affiliation by Virtue of Common Ownership—Tracing Beneficial Ownership Through a Bank Holding Company
83-7 Exception from the Interlocks Act Pursuant to Section 348.4(b)(3) of FDIC's Regulations
83-13 Request for Exception to Interlocks Act
84-2 Request for Extension of Time to Terminate Management Official Interlock
84-3 Issuance of Check Guarantee Cards is Violation of Part 332 of FDIC's Regulations
84-5 Management Official Interlocks—Excepted Service
84-9 Request for Exemption from the Interlocks Act under Section 348.4(b)(3) and (b)(5)
84-14 Request for Approval to Serve as Director of One-Bank Holding Company
85-2 Management Official Interlock
85-9 Management Official Interlock
85-12 Registered Broker-Dealer as Affiliate of Insured Bank
85-15 Possible Management Interlock in Employment Agreement
85-27 Trust Company as Depository Institution for Purposes of Depository Institution Management Interlocks Act
86-8 Separate Corporate Identity of Subsidiary Established by Insolvent FDIC-Insured Institution in Connection with the Issuance of Mortgage Pay-Through Bonds or Preferred Stock
87-24 Notice of Acquisition of Control
88-59 Management Interlocks with Federal Land Bank Association
90-31 Exception to Interlock Prohibitions for Successor Institutions
90-32 Director Interlock Between Nondepository Subsidiary of Diversified Savings and Loan Holding Company and Unaffiliated Depository Institution or Depository Institution Holding Company
90-79 Dual Service as Director of Bank and Bank Holding Company under FDIC's Management Official Interlocks Regulation
91-33 Whether an Employee Stock Ownership Plan (``ESOP'') Which Owns Bank Stock Is an Affiliate Under § 23A of the Federal Reserve Act
91-57 FDIC's Management Official Interlocks Regulation Does Not Prohibit Sharing of Officers Between Unaffiliated Nondeposit Subsidiaries of Insured State Nonmember Banks Where Subsidiaries Merely Perform Investment Functions of Parent Banks
92-42 Whether Individual Acting as Chairman of Bank and as Attorney for Two Other Banks Located in Same Standard Metropolitan Statistical Area Violates Despository Institution Management Interlocks Act, Antitrust Laws, or Privacy Laws
93-49 Trust Companies That Do Not Provide Non-Fiduciary Deposit Taking Services or Extend Credit Are Not Subject to Depository Institution Interlocks Act
95-3 Depository Institution Management Interlocks Act—Representative or Nominee


[Table of Contents] [Previous Page] [Next Page] [Search]

Last updated September 16, 2013 regs@fdic.gov