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From: Lynnda Jenkins [mailto:ljenkins@sundownsb.com] Sent: Tuesday, July 06, 2004 11:13 AM To: Comments Subject: FIL-63-2004 - Interagency Guidance on Overdraft Protection
It is unclear to me which, if any, of this guidance applies to banks which offer no "overdraft protection service"; in our case, overdrafts are addressed purely on a judgmental basis by the officer servicing the account and, if required, the officer's manager.
For instance, please clarify the direction to address losses under such programs according to GAAP and Call Report instructions. It would seem to me they should be handled this way regardless of whether there is a formal overdraft protection product or simply a judgmental program in place, but this section states that it applies to overdraft protection programs.
Lynnda Jenkins Loan Review Officer Sundown State Bank