Abstract: This rulemaking, jointly sponsored by the FDIC, the FRS, the
OCC, and the OTS, resolves differences among the agencies with regard
to the capital treatment of construction loans on presold residential
properties, real estate loans secured by junior liens on 1-4 family
residential properties, investments in mutual funds, and the minimum
Tier 1 leverage capital standard. This rule is the result of a CDRI
section 303(a) review.