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TREAS/OTS

RIN: 1550-AC22

Publication ID: Spring 2009

Title: Minimum Capital Ratios: Deduction of Goodwill Net of Associated Deferred Tax Liability
Abstract: In a joint Final rule the banking agencies amended their capital regulations to permit banks, bank holding companies, and saving associations (collectively, banking organizations) to reduce the amount of goodwill that a banking organization must deduct from tier 1 capital by the amount of any deferred tax liability associated with that goodwill.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Completed Actions
Major: No	Unfunded Mandates: No
CFR Citation: 12 CFR 567
Legal Authority: 12 USC 1462 to 1462a 12 USC 1463 and 1464 12 USC 1467a 12 USC 1828 (note)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	09/30/2008	73 FR 56756
NPRM Comment Period End	10/30/2008
Final Rule	12/30/2008	73 FR 79602
Final Rule Effective	01/29/2009

Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related Agencies: Joint: TREAS/OCC, FRS, FDIC;
Agency Contact: Christine Smith Project Manager for Supervision Policy Department of the Treasury Office of Thrift Supervision 1700 G Street NW., Washington, DC 20552 Phone:202 906-5740 Marvin L. Shaw Counsel Department of the Treasury 250 E Street, SW, Washington, DC 20219 Phone:202 927-9096