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TREAS/OCC RIN: 1557-AD13 Publication ID: Fall 2008 
Title: ●Capital Adequacy Guidelines; Deduction of Goodwill Net of Associated Deferred Tax Liabilities 
Abstract: The OCC, FRB, FDIC, and OTS plan to issue a proposal to permit banks, bank holding companies, and savings associations to compute the deduction from tier 1 capital of goodwill net of associated deferred tax liabilities. Under current capital rules, goodwill arising from nontaxable business combinations is deducted from tier 1 capital net of associated deferred tax liabilities. The rule would extend this treatment to goodwill arising from all business combinations, regardless of the tax status of the underlying transaction. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 12 CFR 3   
Legal Authority: 12 USC 93a    12 USC 161    12 USC 1818    12 USC 1828(n)    12 USC 1828 note    12 USC 1831n note    12 USC 1835    12 USC 3907    12 USC 3909   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/30/2008  73 FR 56756   
NPRM Comment Period End  10/30/2008    
Final Rule  01/00/2009    
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jean Campbell
Counsel
Department of the Treasury
Comptroller of the Currency
Legislative and Regulatory Activities Division, 400 7th Street SW.,
Washington, DC 20219
Phone:202 649-6293
Email: jean.campbell@occ.treas.gov