[Federal Register: March 4, 2003 (Volume 68, Number 42)]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE CORPORATION
Agency Information Collection Activities: Submission for OMB
Review; Comment Request
AGENCIES: Office of the Comptroller of the Currency (OCC), Treasury;
Board of Governors of the Federal Reserve System (Board); and Federal
Deposit Insurance Corporation (FDIC).
ACTION: Notice of information collection to be submitted to OMB for
review and approval under the Paperwork Reduction Act of 1995.
SUMMARY: In accordance with the requirements of the Paperwork Reduction
Act of 1995 (44 U.S.C. chapter 35), the OCC, the Board, and the FDIC
(the ``agencies'') may not conduct or sponsor, and the respondent is
not required to respond to, an information collection unless it
displays a currently valid Office of Management and Budget (OMB)
control number. On November 8, 2002, the agencies requested public
comment for 60 days on proposed revisions to the Consolidated Reports
of Condition and Income (Call Report), which are currently approved
collections of information. After considering the comments the agencies
received, the Federal Financial Institutions Examination Council
(FFIEC), of which the agencies are members, adopted some of the
proposed revisions after making certain modifications to them. The
FFIEC and the agencies are continuing to evaluate the other proposed
revisions from the November proposal. In addition, on July 12, 2002,
the agencies requested public comment for 60 days on a separate
proposed revision to the Call Report related to the collection of data
on subprime consumer lending programs, which the FFIEC and the agencies
have decided not to implement.
DATES: Comments must be submitted on or before April 3, 2003.
ADDRESSES: Interested parties are invited to submit written comments to
any or all of the agencies. All comments, which should refer to the OMB
control number(s), will be shared among the agencies.
OCC: Comments should be sent to the Public Information Room, Office
of the Comptroller of the Currency, Mailstop 1-5, Attention: 1557-0081,
250 E Street, SW., Washington, DC 20219. Due to delays in paper mail
delivery in the Washington area, commenters are encouraged to submit
comments by fax or e-mail. Comments may be sent by fax to (202) 874-
4448, or by e-mail to email@example.com. You can inspect and
photocopy the comments at the OCC's Public Information Room, 250 E
Street, SW., Washington, DC 20219. You can make an appointment to
inspect the comments by calling (202) 874-5043.
Board: Written comments, which should refer to ``Consolidated
Reports of Condition and Income, 7100-0036,'' may be mailed to Ms.
Jennifer J. Johnson, Secretary, Board of Governors of the Federal
Reserve System, 20th and C Streets, NW., Washington, DC 20551. Due to
temporary disruptions in the Board's mail service, commenters are
encouraged to submit comments by electronic mail to
firstname.lastname@example.org, or by fax to the Office of the
Secretary at 202-452-3819 or 202-452-3102. Comments addressed to Ms.
Johnson also may be delivered to the Board's mailroom between 8:45 a.m.
and 5:15 p.m. weekdays, and to the security control room outside of
those hours. Both the mailroom and the security control room are
accessible from the Eccles Building courtyard entrance on 20th Street
between Constitution Avenue and C Street, NW. Comments received may be
inspected in room M-P-500 between 9 a.m. and 5 p.m. on weekdays
pursuant to sections 261.12 and 261.14 of the Board's Rules Regarding
Availability of Information, 12 CFR 261.12 and 261.14.
FDIC: Written comments should be addressed to Robert E. Feldman,
Executive Secretary, Attention: Comments/Legal, Federal Deposit
Insurance Corporation, 550 17th Street, NW., Washington, DC 20429. All
comments should refer to ``Consolidated Reports of Condition and
Income, 3064-0052.'' Commenters are encouraged to submit comments by
fax or electronic mail [Fax number: (202) 898-3838; Internet address:
email@example.com]. Comments also may be hand-delivered to the guard
station at the rear of the 550 17th Street Building (located on F
Street) on business days between 7 a.m. and 5 p.m. Comments may be
inspected and photocopied in the FDIC Public Information Center, Room
100, 801 17th Street, NW., Washington, DC, between 9 a.m. and 4:30 p.m.
on business days.
A copy of the comments may also be submitted to the OMB desk
officer for the agencies: Joseph F. Lackey, Jr., Office of Information
and Regulatory Affairs, Office of Management and Budget, New Executive
Office Building, Room 10235, Washington, DC 20503 or electronic mail to
FOR FURTHER INFORMATION CONTACT: Sample copies of the revised Call
Report forms for March 31, 2003, can be obtained at the FFIEC's Web
site (http://www.ffiec.gov). Sample copies of the revised Call Report
site (http://www.ffiec.gov). Sample copies of the revised Call Report
forms also may be requested from any of the agency clearance officers
whose names appear below.
OCC: Jessie Dunaway, OCC Clearance Officer, or Camille Dixon, (202)
874-5090, Legislative and Regulatory Activities Division, Office of the
Comptroller of the Currency, 250 E Street, SW., Washington, DC 20219.
Board: Cynthia M. Ayouch, Board Clearance Officer, (202) 452-3829,
Division of Research and Statistics, Board of Governors of the Federal
Reserve System, 20th and C Streets, NW., Washington, DC 20551.
Telecommunications Device for the Deaf (TDD) users may call (202) 263-
FDIC: Tamara R. Manly, Management Analyst, (202) 898-7453, Legal
Division, Federal Deposit Insurance Corporation, 550 17th Street NW.,
Washington, DC 20429.
SUPPLEMENTARY INFORMATION: Request for OMB approval to extend, with
revision, the following currently approved collections of information:
Report Title: Consolidated Reports of Condition and Income.
Form Number: FFIEC 031 (for banks with domestic and foreign
offices) and FFIEC 041 (for banks with domestic offices only).
Frequency of Response: Quarterly.
Affected Public: Business or other for-profit.
OMB Number: 1557-0081.
Estimated Number of Respondents: 2,200 national banks.
Estimated Time per Response: 42.20 burden hours.
Estimated Total Annual Burden: 371,360 burden hours.
OMB Number: 7100-0036.
Estimated Number of Respondents: 978 state member banks.
Estimated Time per Response: 48.25 burden hours.
Estimated Total Annual Burden: 188,754 burden hours.
OMB Number: 3064-0052.
Estimated Number of Respondents: 5,354 insured state nonmember
Estimated Time per Response: 32.85 burden hours.
Estimated Total Annual Burden: 703,411 burden hours.
The estimated time per response for the Call Report is an average,
which varies by agency because of differences in the composition of the
banks under each agency's supervision (e.g., size distribution of
institutions, types of activities in which they are engaged, and number
of banks with foreign offices). For the Call Report as it would be
revised, the time per response for a bank is estimated to range from 15
to 550 hours, depending on individual circumstances.
General Description of Report
These information collections are mandatory: 12 U.S.C. 161 (for
national banks), 12 U.S.C. 324 (for state member banks), and 12 U.S.C.
1817 (for insured state nonmember commercial and savings banks, and for
all banks for deposit information). Except for selected items, these
information collections are not given confidential treatment. Small
businesses (i.e., small banks) are affected.
Banks file Call Reports with the agencies each quarter for the
agencies' use in monitoring the condition, performance, and risk
profile of reporting banks and the industry as a whole. In addition,
Call Reports provide the most current statistical data available for
evaluating bank corporate applications such as mergers, for identifying
areas of focus for both on-site and off-site examinations, and for
monetary and other public policy purposes. Call Reports are also used
to calculate all banks' deposit insurance and Financing Corporation
assessments and national banks' semiannual assessment fees.
On November 8, 2002, the OCC, the Board, and the FDIC jointly
published a notice soliciting comments for 60 days on proposed
revisions to the Call Report (67 FR 68229). The agencies' notice
addressed a number of different types of changes to the Call Report
requirements. These changes related to the content of the Call Report
itself, the submission deadline for certain banks, and the agencies'
process for validating and releasing the data that banks report. First,
the agencies proposed several revisions to the content of the Call
Report and one instructional clarification. These revisions focus on
improving the information reported by banks that engage in certain
specific activities and generally will be applicable to small
percentages of banks rather than to most or all banks. This first group
of proposed revisions, which were proposed to take effect as of March
31, 2003, include:
[sbull] Adding five items dealing with accrued fees and finance
charges on credit card accounts, allowances for uncollectible accrued
fees and finance charges, and charge-offs of such accrued amounts,
which would be reported by banks with a significant volume of credit
[sbull] Splitting the item in the securitization schedule (Schedule
RC-S) for seller-provided credit enhancements to the bank's
securitization structures (other than credit-enhancing interest-only
strips) into separate items, one for on-balance sheet assets and
another for other enhancements;
[sbull] Separating the current income statement (Schedule RI) item
for income from insurance activities into two items, one for insurance
underwriting income and the other for income from other insurance
[sbull] Adding a yes/no question asking whether any of the bank's
Internet Web sites has transactional capability, i.e., allows the
bank's customers to execute transactions on their accounts;
[sbull] Extending to banks with less than $100 million in assets
the requirement to disclose the fair values of derivative contracts in
Schedule RC-L--Derivative and Off-Balance Sheet Items, because current
accounting standards require derivatives to be reported on the balance
at fair value;
[sbull] Changing where banks report any provisions for allocated
transfer risk in the income statement (Schedule RI);
[sbull] Clarifying the instructions for the reporting of certain
[sbull] Clarifying that, for the Memorandum items on the number and
amount of deposit accounts by size of account in the insurance
assessments schedule (Schedule RC-O), the dollar amount for the size of
an account represents the deposit insurance limit in effect on the
report date; and
[sbull] Creating a supplement to the Call Report that would enable
the agencies to collect a limited amount of data from certain banks in
the event of an immediate and critical need for specific information.
Second, the agencies proposed to reduce the Call Report filing
period for banks with more than one foreign office from 45 to 30 days
effective June 30, 2003. In connection with this change, the FDIC would
be authorized to contact not more than 20 of these banks around May 1,
2003, if their March 31 reports have not yet been received in order to
obtain certain deposit data needed to estimate insured deposits.
Third, to improve the timeliness with which Call Report data become
available to the public, the agencies would begin posting the reports
for individual banks on the FDIC's Web site as soon as the agencies'
analysis of an individual report has been completed. The agencies
stated that this change would begin as early as with the first quarter
Finally, in conjunction with the planned implementation of a new
business model for collecting and validating Call Reports in 2004, the
agencies proposed that a bank's Call Report must pass all validity
edits and must include an explanatory comment addressing each quality
edit exception identified in the bank's report in order for the
agencies to accept the bank's Call Report submission.
After considering the comments the agencies received, the FFIEC and
the agencies decided to modify the proposed changes relating to
allocated transfer risk and the instructional clarification addressing
loans held for trading. Some additional insurance-related instructional
clarifications also will be made. Except as noted in the following
sentence, the FFIEC and the agencies are proceeding with all of the
other proposed revisions. In this regard, the FFIEC and the agencies
are continuing to evaluate three elements of their November 2002
proposal: the creation of a supplement to the Call Report that would
enable the agencies to collect a limited amount of data from certain
banks to meet an immediate and critical need for specific information,
the reduction from 45 to 30 days in the Call Report filing period for
banks with more than one foreign office, and the establishment of edit
criteria that would have to be met in order for a bank's Call Report to
be accepted. If and when the agencies decide to proceed with one or
more of these three proposals, one or more separate Federal Register
notices would then be published and submissions to OMB would then be
With respect to the Call Report filing period for banks with
multiple foreign offices, the agencies' proposal had called for the
shortening of this period from 45 to 30 days to take effect with the
reports for June 30, 2003. The agencies note that the Board proposed on
December 24, 2002, to reduce the filing period for the FR Y-9C report
filed by certain bank holding companies from 45 to 35 days effective
2004 (67 FR 78467). The comment period for the Board's proposal ended
on February 24, 2003. Because the filing period part of the Call Report
proposal remains under study, the agencies are deferring the date when
any shortening of the filing period would take effect until a report
date after June 30, 2003. However, as long as the current 45-day filing
period remains in effect, the FDIC would be authorized to contact not
more than 20 banks with one or more foreign offices on or about each
May 1 and November 1 if their March 31 and September 30 Call Reports
have not been received in order to obtain certain deposit data needed
to estimate insured deposits.
In addition, in November 2002, the American Institute of Certified
Public Accountants disclosed that it was rescinding its Statement of
Position (SOP) No. 92-3, Accounting for Foreclosed Assets, because of
the issuance by the Financial Accounting Standards Board of Statement
No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets
(FAS 144). Under SOP 92-3, it is rebuttably presumed that foreclosed
assets are held for sale. After foreclosure, foreclosed assets held for
sale are carried at the lower of fair value less estimated costs to
sell or cost, with any deficiency recognized as a valuation allowance,
and this determination is made on an individual asset basis. These
provisions of SOP 92-3 are not present in FAS 144, but the application
of these provisions represents prevalent practice in the banking
industry and is consistent with safe and sound banking practices and
the accounting objectives set forth in section 37(a) of the Federal
Deposit Insurance Act (12 U.S.C. 1831n(a)). Accordingly, the agencies
are retaining these provisions of SOP 92-3 as part of the Call Report
instructions and will expect banks to continue to follow these
provisions when accounting for foreclosed real estate.
In order to carry out the provisions of section 314(a) of the USA
PATRIOT Act of 2001, ``Cooperative efforts to deter money laundering,''
the agencies will collect contact information for the persons who are
in charge of each bank's section 314(a) anti-money laundering searches
and who could be contacted by federal law enforcement officers for
additional information related to anti-terrorist financing and anti-
money laundering. This USA PATRIOT Act contact information, which the
agencies will begin to collect with the March 31, 2003, Call Reports,
is for the confidential use of the agencies and will not be released to
Finally, on July 12, 2002, the agencies jointly published a notice
soliciting comments for 60 days on a proposed new Call Report schedule
that would collect data on subprime consumer lending programs beginning
March 31, 2003 (67 FR 46250). After the comments received on the
proposal from 36 banking organizations, bankers' associations, and
community and consumer groups, the FFIEC and the agencies decided not
to proceed with the proposal.
Type of Review: Revisions of currently approved collections.
Comments Received on the Agencies' Proposal
In response to their November 8, 2002, notice, the agencies
received 13 comment letters, eight from banks and banking
organizations, three from bankers' associations, one from a
governmental entity, and one from a trade group outside the banking
industry. The FFIEC and the agencies have considered the comments
received from these 13 respondents.
Accrued Fees and Finance Charges on Credit Card Accounts
Three commenters addressed the proposed new items that would
provide data related to accrued fees and finance charges on credit card
accounts. Two of these three responded to the agencies' question asking
whether these new items should be added to four different Call Report
schedules, as had been proposed, or instead placed together in a single
separate schedule. Both of these commenters preferred keeping the new
items in the four different schedules, which the agencies will continue
to do. The other commenter noted that the banks with which it had
discussed this proposal stated that they would need until the second
quarter 2003 report to complete the systems changes necessary to
provide the new information and, therefore, would report good faith
estimates in the first quarter 2003 report. As stated in the agencies'
proposal, banks will be permitted to provide reasonable estimates for
any new item in the first quarter 2003 report, including the new items
related to credit card fees and finance charges. This commenter also
recommended that the new items permit banks to net ``nonprincipal''
recoveries from the ``nonprincipal'' balances charged off within the
quarter. Because the new items are intended to provide the agencies and
other Call Report users with more complete information on credit card
fees and finance charges that are written off as uncollectible, the
agencies decided not to adopt the suggested netting option.
Income from Insurance Activities
One commenter submitted an extensive number of recommendations
concerning the reporting of income from insurance activities and other
matters relating to the insurance activities of banking organizations.
In this regard, the commenter favored the agencies' proposal to
separate the current Call Report income statement item for income from
insurance activities into separate items for insurance underwriting
income and income from other insurance activities. This commenter also
questioned the agencies' instructional language pertaining to
underwriting income, noting that it calls for reporting of premium
revenue partially on the basis of generally accepted accounting
principles (GAAP) and partially on a statutory reporting basis. The
agencies' intent has been for premium revenue to be reported in
accordance with GAAP. Therefore, the agencies are revising this
In addition, the commenter provided other instructional
suggestions. These included providing more explicit detail in the
instructions concerning items to be included in and excluded from the
two separate insurance income items and having the instructions for
other assets and other liabilities specifically refer to certain
insurance-related assets and liabilities. The agencies are
incorporating several of these suggested details into the Call Report
Allocated Transfer Risk Reserves
The agencies proposed to change where banks report any provisions
for allocated transfer risk in the Call Report income statement. As
proposed, these provisions would be included in the provision for loan
and lease losses rather than in other noninterest expense, with the
amount of any provision for allocated transfer risk included in the
provision for loan and lease losses separately disclosed. One commenter
supported this change in income statement presentation as being more
consistent with GAAP, but recommended that the agencies also change the
way in which banks report allocated transfer risk reserves (ATRRs) on
the Call Report balance sheet so that they are also presented in the
same manner as on institutions' financial statements prepared in
accordance with GAAP.
The agencies agreed with this recommendation and are revising the
Call Report instructions to instruct banks to include any ATRRs related
loans and leases in the allowance for loan and lease losses. In making
this change, the proposed requirement for banks to disclose the amount
of provision for allocated transfer risk included in the provision for
loan and lease losses would be replaced with a disclosure of the amount
of ATRR related to loans included in the allowance for loan and lease
losses. The reporting of loan charge-offs and recoveries and the
reconcilement of the loan loss allowance in Call Report Schedule RI-B
would also be conformed to this revised balance sheet and income
statement presentation method for ATRRs.
Instructional Clarification for the Reporting of Certain Loans
Because of questions concerning the categorization of certain loans
as trading assets, the agencies proposed to revise the Glossary entry
for ``Trading Account'' and establish a rebuttable presumption that
loans should not be reported as trading assets. The instructions would
have explained that, in order to overcome this presumption for a
particular loan, a bank must demonstrate, from the pattern and practice
of its activity, that it is acquiring the loan principally for the
purpose of selling it in the near term with the objective of generating
profits on short-term differences in price. The instructions also would
have identified two situations where loans should not be reported as
Two commenters addressed this proposed instructional change. One
recommended that the agencies avoid creating a ``rebuttable
presumption'' that does not exist in the accounting literature. The
other also noted certain difficulties with this presumption. These
commenters believe that it is appropriate to classify loans as trading
assets under GAAP when they have been acquired as part of a trading
activity, trading business, or trading strategy. Reference was also
made to the accounting literature for the broker-dealer industry
because a broker-dealer's activities are similar to loan trading
operations. In addition, one commenter agreed with the proposed
instructional language stating that loans originated and held for
securitization purposes should be reported as held for sale, but
disagreed with the inclusion of loans acquired from third parties and
held for securitization in the held-for-sale category.
In considering these two commenters' views, the agencies note that
their primary purpose in proposing this instructional revision was to
identify situations in which loans for which a trading designation had
been assigned should have been reported as held for sale or held for
investment, based on facts and circumstances. As a result, the agencies
conclude that it would be more appropriate to describe these situations
in the General Instructions section of the Call Report loan schedule
(Schedule RC-C, part I), which collects data on both loans held for
sale and loans held for investment, rather than in the ``Trading
Account'' Glossary entry. In so doing, the agencies have removed the
rebuttable presumption language from the revision they are making to
the loan schedule's General Instructions.
Furthermore, the agencies have retained the instructional language
that explains that loans acquired, i.e., originated or purchased, and
held for securitization purposes should be reported as loans held for
sale. The agencies believe that, under GAAP, the purchase and
origination of loans for sale to permanent investors, which is a result
of the securitization process, should be accounted for in the same
manner, i.e. as loans held for sale. In this regard, FASB Statement No.
65, Accounting for Certain Mortgage Banking Activities, states that
``[m]ortgage loans are acquired for sale to permanent investors from a
variety of sources, including applications received directly from
borrowers (in-house originations), purchases from realtors and brokers,
[and] purchases from investors.''
Earlier Public Release of Individual Bank Call Report Data
One commenter addressed the agencies' plan to begin posting the
Call Reports for individual banks on the FDIC's Web site as soon as the
agencies' analysis of an individual report has been completed. Because
the agencies currently release the Call Reports for all banks
simultaneously approximately 60 days after the quarter-end report date,
this change would give the public access to some banks' Call Reports
about 30 days sooner than at present. The commenter expressed general
support for this change. However, this commenter suggested that, if
market conditions were ``turbulent,'' Call Report data should be
released by peer group rather than by a small number of banks at a time
in order to avoid unintended consequences to a bank whose data became
publicly available sooner than the data for its peers.
In implementing this change in their policy for making Call Report
data available to the public, which may begin as early as the first
quarter 2003 Call Reports, the agencies believe that the method by
which they will release the data should mitigate the commenter's
concern. The first quarter in which this posting process is
implemented, individual bank reports for which the agencies' analyses
have been completed will be posted to the Internet beginning the fifth
Friday after the report date, e.g., May 2, 2003, for the March 31,
2003, report or August 1, 2003, for the June 30, 2003, report.
Additional bank reports whose analyses have been completed will be
posted each Friday thereafter. In quarters subsequent to the first
quarter in which the early release of individual bank Call Report data
to the Internet has been implemented, this posting process will start
on the fourth Friday after the report date. Based on the agencies'
experience in processing and analyzing Call Reports, about 1,500 or
more individual bank reports would be placed on the FDIC's Web site on
the initial posting date. Should the agencies decide to make individual
banks' reports publicly available at an earlier date, banks will be
notified in advance of such a change.
One commenter asked the agencies to revise the Call Report to
collect additional detailed data on construction and land development
loans, e.g., separate data for residential and nonresidential
construction loans. Another commenter suggested that ``additional
institutional detail'' be collected on the deposit balances of
individuals, partnerships, and corporations. The agencies had not
included revisions of this nature in their November 2002 proposal and
are not implementing these commenters' recommended changes. However,
the agencies are undertaking overall reviews of their Call Report data
needs with respect to bank lending activities and bank liabilities and
will include the commenters' suggestions in their reviews.
One commenter from a bank stated that because holdings of life
insurance with cash surrender value are reported as part of ``Other
assets'' on the Call Report, this reporting treatment gives the
impression that this asset, which actually generates earnings, is not
an earning asset. This banker observed that most of his bank's peer
group comparisons are distorted because the denominator in many ratios
is ``earning assets,'' which does not include cash value life
insurance. The commenter recommended that these holdings of life
insurance should be treated as an earning asset for analytical
purposes. The agencies note that the amount of a bank's ``earning
assets'' is not collected in the Call Report, but is a figure that
is calculated from Call Report data for use in the Uniform Bank
Performance Report. This recommendation has been referred to the
agencies' coordinator for the Uniform Bank Performance Report.
One commenter expressed concern about the increase in the amount of
data collected in the Call Report over the last ten years and asked why
a small non-complex bank has to complete a detailed report designed for
larger banks. The commenter recommended reducing the size of the Call
Report for small banks. The Call Report already collects different
amounts of data from different size banks even though the report form
itself covers banks in all size ranges. The data items that are to be
completed by banks that meet certain size or other criteria are clearly
identified on the forms. The commenter noted that his bank uses Call
Report software to complete the Call Report. Such software can be
easily designed to filter out the data items that small banks do not
need to complete. Furthermore, the November 2002 proposal further
reflects the agencies' recognition that certain data does not need to
be reported by all banks. In this regard, the new items relating to
accrued fees and finance charges on credit card accounts are only to be
completed by banks that have $500 million or more in outstanding credit
card receivables or are credit card specialty banks.
Request for Comment
Comments are invited on:
(a)Whether the proposed revisions to the Call Report collections of
information are necessary for the proper performance of the agencies'
functions, including whether the information has practical utility;
(b) The accuracy of the agencies' estimates of the burden of the
information collections as they are proposed to be revised, including
the validity of the methodology and assumptions used;
(c) Ways to enhance the quality, utility, and clarity of the
information to be collected;
(d) Ways to minimize the burden of information collections on
respondents, including through the use of automated collection
techniques or other forms of information technology; and
(e) Estimates of capital or start up costs and costs of operation,
maintenance, and purchase of services to provide information.
Comments submitted in response to this notice will be shared among
the agencies. All comments will become a matter of public record.
Written comments should address the accuracy of the burden estimates
and ways to minimize burden as well as other relevant aspects of these
information collection requests.
Dated: February 26, 2003.
Mark J. Tenhundfeld,
Assistant Director, Legislative and Regulatory Activities Division,
Office of the Comptroller of the Currency.
Board of Governors of the Federal Reserve System, February 25,
Jennifer J. Johnson,
Secretary of the Board.
Dated at Washington, DC, this 26th day of February, 2003.
Federal Deposit Insurance Corporation.
Robert E. Feldman,
[FR Doc. 03-4998 Filed 3-3-03; 8:45 am]
BILLING CODE 4810-33-P