Regulatory Capital Standards Deduction of Goodwill Net of Associated Deferred Tax Liability

doi:s://www.fdic.gov/

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Retired

This Document Has Been Retired.

Regulatory Capital Standards Deduction of Goodwill Net of Associated Deferred Tax Liability

12/16/2008
Inactive Financial Institution Letters (FILs)

[PDF-797.77 KB]

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Details:

Publisher's site:

https://www.fdic.gov/
Corporate Authors:

Federal Deposit Insurance Corporation (FDIC)
Description:

The federal banking agencies are jointly issuing the attached final rule allowing goodwill, which must be deducted from Tier 1 capital, to be reduced by the amount of any associated deferred tax liability. The final rule will take effect 30 days after its publication in the Federal Register. However, a bank may elect to apply this final rule for regulatory capital reporting purposes as of December 31, 2008.
Subject:

[+]

Capital
Dataset Download URL:

https://www.fdic.gov/news/financial-institution-letters/2008/fil08144.html
Format:

PDF
Release Date:

12/16/2008
Update Date:

11/14/2018
Withdrawn Date:

12/01/2018
Agencies Involved:

Federal Deposit Insurance Corporation (FDIC);Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System (The Fed);Office of Thrift Supervision (OTS);
Fdic Employee Involved:

Christine Bouvier;Nancy Hunt;Mark Handzlik;
Related Regulation:

12 CFR Part 325
Source:

FDIC Website
Memorandum To:

FDIC-Supervised Banks (Commercial and Savings)
Effective Date:

01/29/2009
FIL Number:

FIL-144-2008
Main Document Checksum:

[+]

urn:sha256:f0859c6e49e804a4e4b7b321c8a035f364f6a1d9bece6949a0cbdbed3dd6a22e
Download URL:

https://archive.fdic.gov/view/fdic/7252/fdic_7252_DS1.pdf
File Type:

No Additional Files

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Retired

Regulatory Capital Standards Deduction of Goodwill Net of Associated Deferred Tax Liability

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