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FDIC RIN: 3064-AF62 Publication ID: Fall 2023 
Title: Tax Allocation Agreements 

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.

Agency: Federal Deposit Insurance Corporation(FDIC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 12 CFR 364   
Legal Authority: 12 U.S.C. 1831p-1   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/10/2021  86 FR 24755   
NPRM Comment Period End  07/09/2021 
Final Rule  12/00/2023 
Additional Information: Email: Include RIN 3064-AF62 in the subject line of correspondence.
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Information URL:   Public Comment URL:  
RIN Data Printed in the FR: No 
Related Agencies: Joint: TREAS/OCC, FRS; 
Agency Contact:
Andrew Overton
Assistant Chief Accountant
Federal Deposit Insurance Corporation
550 17th Street NW,
Washington, DC 20429
Phone:202 898-8922

Jeffrey Schmitt
Senior Counsel
Federal Deposit Insurance Corporation
3501 N. Fairfax Drive,
Arlington, VA 22226-3500
Phone:703 562-2429