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TREAS/OTS RIN: 1550-AC22 Publication ID: Fall 2008 
Title: ●Minimum Capital Ratios: Deduction of Goodwill Net of Associated Deferred Tax Liability 
Abstract: In a joint NPR the banking agencies are proposing 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: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
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  11/00/2008    
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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