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<REGINFO_RIN_DATA xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" RUN_DATE="2026-04-28-04:00" xsi:noNamespaceSchemaLocation="https://www.reginfo.gov/public/xml/REGINFO_XML_Ver10262011.xsd">
    <RIN_INFO>
        <RIN>1557-AD13</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200904</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1557</CODE>
            <NAME>Comptroller of the Currency</NAME>
            <ACRONYM>OCC</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Capital Adequacy Guidelines; Deduction of Goodwill Net of Associated Deferred Tax Liabilities</RULE_TITLE>
        <ABSTRACT><![CDATA[The OCC, FRB, FDIC, and OTS have issued a final rule that permits a banking organization to reduce the amount of goodwill it must deduct from its regulatory tier 1 capital by the amount of any deferred tax liability associated with that goodwill.  This change permits a bank to effectively reduce its regulatory capital deduction for goodwill to an amount equal to the maximum regulatory capital deduction that could occur as a result of the goodwill becoming completely impaired or derecognized.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Completed Actions</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>12 CFR 3</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>12 USC 93a</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 161</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1818</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1828(n)</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1828 note</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1831n note</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 1835</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 3907</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>12 USC 3909</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>09/30/2008</TTBL_DATE>
                <FR_CITATION>73 FR 56756</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>10/30/2008</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>12/30/2008</TTBL_DATE>
                <FR_CITATION>73 FR 79602</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action Effective</TTBL_ACTION>
                <TTBL_DATE>12/30/2008</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <ENERGY_AFFECTED>No</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Jean</FIRST_NAME>
                <LAST_NAME>Campbell</LAST_NAME>
                <TITLE>Counsel</TITLE>
                <AGENCY>
                    <CODE>1557</CODE>
                    <NAME>Comptroller of the Currency</NAME>
                    <ACRONYM>OCC</ACRONYM>
                </AGENCY>
                <PHONE>202 649-6293</PHONE>
                <EMAIL>jean.campbell@occ.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>Legislative and Regulatory Activities Division, 400 7th Street SW.,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20219</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
