The FDIC, OCC, and FRB are issuing a final rule to amend their safety and soundness rules that would add an appendix to require the preservation of an insured depository institution (IDI)’s ownership in and timely receipt of tax refunds, and the equitable allocation of tax liability within a holding company structure.  This appendix would incorporate the Agencies’ outstanding statements of policy covering requirements under tax allocation agreements between an IDI and its holding company.