APPENDIX

## COMPARISON OF DEPOSITORY INSTITUTION POWERS 

## AND REGULATORY REQUIREMENTS[^1]

+----------+---+-------------------+-----------------+--------------------+
| # Rule   | # |                   | # OTS           | # NCUA             |
|          |   |                   |                 |                    |
|          | O |                   |                 |                    |
|          | C |                   |                 |                    |
|          | C |                   |                 |                    |
|          | / |                   |                 |                    |
|          | F |                   |                 |                    |
|          | D |                   |                 |                    |
|          | I |                   |                 |                    |
|          | C |                   |                 |                    |
|          | / |                   |                 |                    |
|          | F |                   |                 |                    |
|          | R |                   |                 |                    |
|          | B |                   |                 |                    |
+==========+===+===================+=================+====================+
| *        |   |                   |                 |                    |
| Customer |   |                   |                 |                    |
| Base*    |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Field of |   | National banks    | Same as         | Federal credit     |
| me       |   | face no           | national banks. | unions may only    |
| mbership |   | restrictions on   |                 | serve persons      |
|          |   | the customers     |                 | within the field   |
|          |   | they may serve.   |                 | of membership who  |
|          |   |                   |                 | join the credit    |
|          |   |                   |                 | union. 12 U.S.C. § |
|          |   |                   |                 | 1759. Federal      |
|          |   |                   |                 | credit unions may  |
|          |   |                   |                 | choose from among  |
|          |   |                   |                 | three types of     |
|          |   |                   |                 | charters: (1)      |
|          |   |                   |                 | single common bond |
|          |   |                   |                 | (*i.e.*,           |
|          |   |                   |                 | occupational and   |
|          |   |                   |                 | associational);    |
|          |   |                   |                 | (2) multiple       |
|          |   |                   |                 | common bond        |
|          |   |                   |                 | (*i.e.*, more than |
|          |   |                   |                 | one group each     |
|          |   |                   |                 | having a common    |
|          |   |                   |                 | bond of occupation |
|          |   |                   |                 | or association);   |
|          |   |                   |                 | and (3) community  |
|          |   |                   |                 | common bond. 63    |
|          |   |                   |                 | Fed. Reg. 71,998   |
|          |   |                   |                 | (Dec. 30, 1998).   |
|          |   |                   |                 |                    |
|          |   |                   |                 | The immediate      |
|          |   |                   |                 | family and those   |
|          |   |                   |                 | residing in the    |
|          |   |                   |                 | household of one   |
|          |   |                   |                 | satisfying the     |
|          |   |                   |                 | common bond        |
|          |   |                   |                 | requirement are    |
|          |   |                   |                 | themselves         |
|          |   |                   |                 | eligible to join   |
|          |   |                   |                 | the credit union,  |
|          |   |                   |                 | whether or not the |
|          |   |                   |                 | eligible           |
|          |   |                   |                 | individuals        |
|          |   |                   |                 | actually join the  |
|          |   |                   |                 | credit union. 12   |
|          |   |                   |                 | U.S.C. §           |
|          |   |                   |                 | 1759(e)(1); 63     |
|          |   |                   |                 | Fed. Reg. 71,998,  |
|          |   |                   |                 | 72,027 (Dec. 30,   |
|          |   |                   |                 | 1998).             |
+----------+---+-------------------+-----------------+--------------------+
| ### D    |   |                   |                 |                    |
| epositor |   |                   |                 |                    |
| y Instit |   |                   |                 |                    |
| ution Po |   |                   |                 |                    |
| wers[^2] |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| ####     |   |                   |                 |                    |
| Deposits |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Checking | N |                   | Similar to      | Federal credit     |
| accounts | a |                   | national banks. | unions may offer   |
| (demand  | t |                   | 12 U.S.C. §     | to their members   |
| d        | i |                   | 1464(b); 12     | share draft        |
| eposits) | o |                   | C.F.R. part     | accounts (*i.e.*,  |
|          | n |                   | 557,            | demand deposits).  |
|          | a |                   |                 | 12 U.S.C. §        |
|          | l |                   | subpart B and § | 1757(6); 12 C.F.R. |
|          | b |                   | 561.29.         | § 701.35(a).[^3]   |
|          | a |                   |                 | Generally, credit  |
|          | n |                   |                 | unions may only    |
|          | k |                   |                 | serve individuals. |
|          | s |                   |                 | However, community |
|          | m |                   |                 | credit unions may  |
|          | a |                   |                 | accept businesses  |
|          | y |                   |                 | as members. 63     |
|          | o |                   |                 | Fed. Reg. 71,998,  |
|          | f |                   |                 | 72,037 (Dec. 30,   |
|          | f |                   |                 | 1998). Similarly,  |
|          | e |                   |                 | credit unions that |
|          | r |                   |                 | primarily serve    |
|          | d |                   |                 | predominantly      |
|          | e |                   |                 | low-income members |
|          | m |                   |                 | may accept         |
|          | a |                   |                 | deposits from      |
|          | n |                   |                 | non-members,       |
|          | d |                   |                 | including          |
|          | d |                   |                 | businesses. 12     |
|          | e |                   |                 | U.S.C. § 1757(6);  |
|          | p |                   |                 | 12 C.F.R. §        |
|          | o |                   |                 | 701.34(a)(1).      |
|          | s |                   |                 |                    |
|          | i |                   |                 | Unlike national    |
|          | t |                   |                 | banks and federal  |
|          | s |                   |                 | savings            |
|          | t |                   |                 | associations,      |
|          | o |                   |                 | federal credit     |
|          | a |                   |                 | unions with        |
|          | n |                   |                 | businesses as      |
|          | y |                   |                 | members may pay    |
|          | c |                   |                 | interest on        |
|          | u |                   |                 | business checking  |
|          | s |                   |                 | accounts.          |
|          | t |                   |                 |                    |
|          | o |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Time     | N |                   | Same as         | Federal credit     |
| deposits | a |                   | national banks. | unions may offer   |
|          | t |                   | 12 U.S.C. §     | share certificate  |
|          | i |                   | 1464(b), 12     | accounts. 12       |
|          | o |                   | C.F.R. part     | U.S.C. § 1757(6);  |
|          | n |                   | 557,            | 12 C.F.R. §        |
|          | a |                   |                 | 701.35(a).         |
|          | l |                   | subpart B.      |                    |
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|          | c |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
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|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Trust    | N |                   | Generally the   | Federal credit     |
| accounts | a |                   | same as         | unions may not     |
|          | t |                   | national banks, | offer trust        |
|          | i |                   | except that     | services directly, |
|          | o |                   | specific        | but may do so      |
|          | n |                   | permission is   | through affiliates |
|          | a |                   | required. 12    | called Credit      |
|          | l |                   | U.S.C. §        | Union Service      |
|          | b |                   | 1464(n).        | Organizations      |
|          | a |                   |                 | (CUSOs). 12 C.F.R. |
|          | n |                   |                 | § 712.5(o).        |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | r |                   |                 |                    |
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|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
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|          | s |                   |                 |                    |
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|          | t |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | a |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| ##### C  |   |                   |                 |                    |
| ustomer  |   |                   |                 |                    |
| Services |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Travel   | N |                   | Same as         | Federal credit     |
| services | a |                   | national banks. | unions may offer   |
| and      | t |                   | 12 U.S.C. §     | travelers checks,  |
| foreign  | i |                   | 1464; FHLBB Op. | 12 U.S.C. §        |
| exchange | o |                   | Gen. Couns.,    | 1757(12), and      |
| services | n |                   | Nov. 24, 1965.  | foreign exchange   |
|          | a |                   |                 | services. NCUA Op. |
|          | l |                   |                 | Gen. Couns., Dec.  |
|          | b |                   |                 | 9, 1999. Like      |
|          | a |                   |                 | national banks,    |
|          | n |                   |                 | federal credit     |
|          | k |                   |                 | unions may not act |
|          | s |                   |                 | as travel agents   |
|          | m |                   |                 | directly, but may  |
|          | a |                   |                 | do so through      |
|          | y |                   |                 | CUSOs. 12 C.F.R. § |
|          | o |                   |                 | 712.5(n).          |
|          | f |                   |                 |                    |
|          | f |                   |                 |                    |
|          | e |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| El       | N |                   | Same as         | Same as national   |
| ectronic | a |                   | national banks. | banks. 12 U.S.C. § |
| banking  | t |                   | 12 C.F.R. §     | 1757(17).          |
| services | i |                   | 555.200(a).     |                    |
|          | o |                   |                 |                    |
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|          | 7 |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| I        | N |                   | Federal savings | Federal credit     |
| nsurance | a |                   | associations    | unions may not     |
|          | t |                   | have similar    | offer insurance    |
|          | i |                   | powers, but     | products directly, |
|          | o |                   | without         | but may broker and |
|          | n |                   | geographic      | sell any type of   |
|          | a |                   | restriction.    | insurance through  |
|          | l |                   | OTS Op. Acting  | a CUSO. 12 C.F.R.  |
|          | b |                   | Ch. Couns.,     | § 712.5(g). No     |
|          | a |                   | Oct. 17, 1994.  | geographic         |
|          | n |                   | Moreover,       | restriction        |
|          | k |                   | through service | applies to a       |
|          | s |                   | corporations,   | CUSO's insurance   |
|          | m |                   | federal savings | authority. *See*   |
|          | a |                   | associations    | 12 C.F.R. part     |
|          | y |                   | may sell        | 712.               |
|          | s |                   | insurance on an |                    |
|          | e |                   | agency basis    |                    |
|          | l |                   | without         |                    |
|          | l |                   | geographic      |                    |
|          | l |                   | restriction. 12 |                    |
|          | i |                   | C.F.R. §        |                    |
|          | a |                   | 559.4(f)(3).    |                    |
|          | b |                   |                 |                    |
|          | i |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
|          | y |                   |                 |                    |
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|          | 9 |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Se       | N |                   | Federal savings | Federal credit     |
| curities | a |                   | associations    | unions may not     |
| b        | t |                   | may only engage | broker securities  |
| rokerage | i |                   | this activity   | directly, but may  |
|          | o |                   | through a       | do so through a    |
|          | n |                   | service         | CUSO. 12 C.F.R. §  |
|          | a |                   | corporation,    | 712.5(k).          |
|          | l |                   | and then only   |                    |
|          | b |                   | on an agency    |                    |
|          | a |                   | basis. 12       |                    |
|          | n |                   | C.F.R. §        |                    |
|          | k |                   | 545.74.         |                    |
|          | s |                   |                 |                    |
|          | d |                   |                 |                    |
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|          | 7 |                   |                 |                    |
|          | 8 |                   |                 |                    |
|          | c |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | a |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| In       | N |                   | Federal savings | Federal credit     |
| vestment | a |                   | associations    | unions may not     |
| advice   | t |                   | may offer       | provide these      |
| and      | i |                   | certain forms   | services directly, |
| f        | o |                   | of investment   | but may do so      |
| inancial | n |                   | advice, but     | through a CUSO. 12 |
| co       | a |                   | only through a  | C.F.R. § 712.5(e). |
| nsulting | l |                   | service         |                    |
|          | b |                   | corporation. 12 |                    |
|          | a |                   | C.F.R. §        |                    |
|          | n |                   | 545.74.         |                    |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
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|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
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|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Se       | N |                   | No similar      | No similar         |
| curities | a |                   | authority.      | authority.         |
| unde     | t |                   |                 |                    |
| rwriting | i |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Mutual   | N |                   | Through a       | Federal credit     |
| fund     | a |                   | service         | unions may only    |
| ac       | t |                   | corporation,    | broker mutual      |
| tivities | i |                   | federal savings | funds. 12 C.F.R. § |
|          | o |                   | associations    | 712.5(k).          |
|          | n |                   | may sponsor,    |                    |
|          | a |                   | advise, and     |                    |
|          | l |                   | distribute, as  |                    |
|          | b |                   | well as sell    |                    |
|          | a |                   | shares in both  |                    |
|          | n |                   | proprietary and |                    |
|          | k |                   | third-party     |                    |
|          | s |                   | mutual funds.   |                    |
|          | a |                   | 12 C.F.R. §     |                    |
|          | n |                   | 545.74.         |                    |
|          | d |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Real     | N |                   | Federal savings | Federal credit     |
| estate   | a |                   | associations    | unions may not     |
| b        | t |                   | may engage in   | engage directly in |
| rokerage | i |                   | limited real    | real estate        |
|          | o |                   | estate          | brokerage, but may |
|          | n |                   | brokerage, but  | do so through a    |
|          | a |                   | only through a  | CUSO. 12 C.F.R. §  |
|          | l |                   | service         | 712.5(p).          |
|          | b |                   | corporation. 12 |                    |
|          | a |                   | C.F.R. §        |                    |
|          | n |                   | 559.4(e).       |                    |
|          | k |                   |                 |                    |
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|          | ; |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Der      | N |                   | Similar to      | Federal credit     |
| ivatives | a |                   | national banks. | unions may         |
| ac       | t |                   | 12 C.F.R. §     | purchase or sell   |
| tivities | i |                   | 563.172.        | derivatives only   |
|          | o |                   |                 | to manage the risk |
|          | n |                   |                 | of loss through a  |
|          | a |                   |                 | decrease in value  |
|          | l |                   |                 | of its commitments |
|          | b |                   |                 | to originate real  |
|          | a |                   |                 | estate loans at    |
|          | n |                   |                 | specified interest |
|          | k |                   |                 | rates by entering  |
|          | s |                   |                 | into long put      |
|          | m |                   |                 | positions on       |
|          | a |                   |                 | Ginnie Mae, Fannie |
|          | y |                   |                 | Mae, and Freddie   |
|          | e |                   |                 | Mac securities. 12 |
|          | n |                   |                 | C.F.R. §§          |
|          | g |                   |                 | 703.110(a) and     |
|          | a |                   |                 | 701.21(i)(2).      |
|          | g |                   |                 |                    |
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|          | i |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | r |                   |                 |                    |
|          | m |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | i |                   |                 |                    |
|          | a |                   |                 |                    |
|          | r |                   |                 |                    |
|          | y |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | o |                   |                 |                    |
|          | c |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | r |                   |                 |                    |
|          | o |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | u |                   |                 |                    |
|          | c |                   |                 |                    |
|          | e |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | s |                   |                 |                    |
|          | k |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Asset    | N |                   | Same as         | No similar         |
| securi   | a |                   | national banks. | authority.         |
| tization | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | d |                   |                 |                    |
|          | i |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | t |                   |                 |                    |
|          | l |                   |                 |                    |
|          | y |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | z |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | i |                   |                 |                    |
|          | r |                   |                 |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | g |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| ####     |   |                   |                 |                    |
| Lending: |   |                   |                 |                    |
|  Non-Com |   |                   |                 |                    |
| mercial  |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Lending  | L |                   | Section 84 of   | A federal credit   |
| li       | e |                   | the National    | union's lending to |
| mits[^4] | n |                   | Bank Act        | any one member is  |
|          | d |                   | applies to      | limited to 10      |
|          | i |                   | savings         | percent of         |
|          | n |                   | associations in | unimpaired capital |
|          | g |                   | the same manner | and surplus.       |
|          | l |                   | and to the same | 12 U.S.C.          |
|          | i |                   | extent as it    | § 1757(5)(A)(x).   |
|          | m |                   | applies to      | According to the   |
|          | i |                   | national banks. | NCUA, this amounts |
|          | t |                   | 12 U.S.C. §     | to 10% of the      |
|          | s |                   | 1464(u)(1); 12  | amount equal to a  |
|          | p |                   | C.F.R.          | federal credit     |
|          | r |                   | § 560.93.       | union's net worth  |
|          | o |                   |                 | plus its deposits. |
|          | t |                   | In addition, a  |                    |
|          | e |                   | savings         | The term           |
|          | c |                   | association may | unimpaired capital |
|          | t |                   | make loans to   | and surplus has    |
|          | t |                   | one borrower of | not been defined   |
|          | h |                   | up to \$500,000 | in the lending     |
|          | e |                   | even if its     | limits             |
|          | s |                   | general lending | regulation,[^5]    |
|          | a |                   | limit is less   | although the       |
|          | f |                   | than that       | Federal Credit     |
|          | e |                   | amount. Certain | Union Bylaws       |
|          | t |                   | other special   | define paid-in and |
|          | y |                   | rules provide   | unimpaired capital |
|          | a |                   | additional      | and surplus as a   |
|          | n |                   | exceptions. 12  | federal credit     |
|          | d |                   | U.S.C.          | union's shares and |
|          | s |                   | § 1464(u)(2).   | undivided          |
|          | o |                   |                 | earnings. Art.     |
|          | u |                   |                 | XVIII, §§ 1(g) and |
|          | n |                   |                 | (h).               |
|          | d |                   |                 |                    |
|          | n |                   |                 | In addition, the   |
|          | e |                   |                 | Federal Credit     |
|          | s |                   |                 | Union Act refers   |
|          | s |                   |                 | to member shares   |
|          | o |                   |                 | as equity, 12      |
|          | f |                   |                 | U.S.C. § 1757(6).  |
|          | b |                   |                 | Based on this and  |
|          | a |                   |                 | the definition of  |
|          | n |                   |                 | paid-in capital    |
|          | k |                   |                 | and surplus, the   |
|          | s |                   |                 | NCUA interprets    |
|          | b |                   |                 | the applicable     |
|          | y |                   |                 | lending limit as   |
|          | p |                   |                 | including a        |
|          | r |                   |                 | federal credit     |
|          | e |                   |                 | union's deposits   |
|          | v |                   |                 | (shares) as equity |
|          | e |                   |                 | for purposes of    |
|          | n |                   |                 | this limit. As a   |
|          | t |                   |                 | result, the limit  |
|          | i |                   |                 | for federal credit |
|          | n |                   |                 | unions far exceeds |
|          | g |                   |                 | that applicable to |
|          | e |                   |                 | other federal      |
|          | x |                   |                 | depository         |
|          | c |                   |                 | institutions,      |
|          | e |                   |                 | which are only     |
|          | s |                   |                 | based on a         |
|          | s |                   |                 | proportion of      |
|          | i |                   |                 | capital, rather    |
|          | v |                   |                 | than on a          |
|          | e |                   |                 | proportion of the  |
|          | l |                   |                 | combination of     |
|          | e |                   |                 | capital and        |
|          | n |                   |                 | deposits.          |
|          | d |                   |                 |                    |
|          | i |                   |                 | Federal credit     |
|          | n |                   |                 | unions also face   |
|          | g |                   |                 | restrictions on    |
|          | t |                   |                 | commercial         |
|          | o |                   |                 | lending. The       |
|          | o |                   |                 | aggregate amount   |
|          | n |                   |                 | of business loans  |
|          | e |                   |                 | outstanding to any |
|          | p |                   |                 | one member may not |
|          | e |                   |                 | exceed 15 percent  |
|          | r |                   |                 | of reserves or     |
|          | s |                   |                 | \$100,000,         |
|          | o |                   |                 | whichever is       |
|          | n |                   |                 | higher. 12 C.F.R.  |
|          | o |                   |                 | § 723.8. The       |
|          | r |                   |                 | aggregate amount   |
|          | t |                   |                 | of member business |
|          | o |                   |                 | loans made by a    |
|          | r |                   |                 | credit union may   |
|          | e |                   |                 | not exceed 1.75    |
|          | l |                   |                 | times the credit   |
|          | a |                   |                 | union's net worth  |
|          | t |                   |                 | or 12.25% of the   |
|          | e |                   |                 | credit union's     |
|          | d |                   |                 | total assets. 12   |
|          | p |                   |                 | U.S.C. § 1757a(a); |
|          | e |                   |                 | 12 C.F.R. §        |
|          | r |                   |                 | 723.16. Exceptions |
|          | s |                   |                 | to the aggregate   |
|          | o |                   |                 | loan limit apply   |
|          | n |                   |                 | to: (1) low-income |
|          | s |                   |                 | credit unions, or  |
|          | . |                   |                 | those              |
|          | N |                   |                 | participating in   |
|          | a |                   |                 | the Community      |
|          | t |                   |                 | Development        |
|          | i |                   |                 | Financial          |
|          | o |                   |                 | Institutions       |
|          | n |                   |                 | program; (2) those |
|          | a |                   |                 | chartered for the  |
|          | l |                   |                 | purpose of making  |
|          | b |                   |                 | business loans;    |
|          | a |                   |                 | and (3) those with |
|          | n |                   |                 | a history of       |
|          | k |                   |                 | primarily making   |
|          | s |                   |                 | such loans. 12     |
|          | f |                   |                 | U.S.C. § 1757a(b); |
|          | o |                   |                 | 12 C.F.R. §        |
|          | l |                   |                 | 723.17. Generally, |
|          | l |                   |                 | federal credit     |
|          | o |                   |                 | union loans may    |
|          | w |                   |                 | not have terms     |
|          | f |                   |                 | that exceed 12     |
|          | e |                   |                 | years, except for  |
|          | d |                   |                 | residential real   |
|          | e |                   |                 | estate loans. 12   |
|          | r |                   |                 | U.S.C. § 1757(5).  |
|          | a |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Usury    | A |                   | Similar to      | Federal credit     |
|          | n |                   | national banks. | unions may not     |
|          | a |                   | 12 U.S.C. §     | charge more than   |
|          | t |                   | 1463(g)(1).     | 18% on extensions  |
|          | i |                   |                 | of credit to their |
|          | o |                   |                 | members. 12 U.S.C. |
|          | n |                   |                 | §                  |
|          | a |                   |                 | 1757(5)(A)(vi)(I); |
|          | l |                   |                 | 12 C.F.R. §        |
|          | b |                   |                 | 70                 |
|          | a |                   |                 | 1.21(c)(7)(ii)(B). |
|          | n |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Loans    | N |                   | Same as         | Federal credit     |
| secured  | a |                   | national banks. | unions may make    |
| by       | t |                   | 12 U.S.C. §§    | long term real     |
| res      | i |                   | 1464(c)(1)(B),  | estate loans only  |
| idential | o |                   | (E), and (R).   | for a member's     |
| real     | n |                   |                 | principal          |
| estate   | a |                   |                 | residence and for  |
|          | l |                   |                 | a term not to      |
|          | b |                   |                 | exceed 40 years.   |
|          | a |                   |                 | 12 U.S.C. §        |
|          | n |                   |                 | 1757(5)(A)(i); 12  |
|          | k |                   |                 | C.F.R. §           |
|          | s |                   |                 | 701.21(g)(1). In   |
|          | m |                   |                 | addition, any      |
|          | a |                   |                 | second mortgage    |
|          | y |                   |                 | may not exceed 20  |
|          | m |                   |                 | years. 12 U.S.C. § |
|          | a |                   |                 | 1757(5)(A)(ii); 12 |
|          | k |                   |                 | C.F.R. §           |
|          | e |                   |                 | 701.21(f)(2).      |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | 4 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| U        | N |                   | Same as         | Same as national   |
| nsecured | a |                   | national banks. | banks, except that |
| home     | t |                   | 12 U.S.C. §     | such loans may not |
| imp      | i |                   | 1464(c)(1)(J);  | exceed 20 years.   |
| rovement | o |                   | 12 C.F.R. §     | 12 U.S.C. §        |
| loans    | n |                   | 560.30.         | 1757(5); 12 C.F.R. |
|          | a |                   |                 | § 701.21(f)(3).    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
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|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| U        | N |                   | Federal savings | No similar         |
| nsecured | a |                   | associations    | authority.         |
| res      | t |                   | may make these  |                    |
| idential | i |                   | loans subject   |                    |
| cons     | o |                   | to a limit      |                    |
| truction | n |                   | equal to the    |                    |
| loans    | a |                   | greater of 5%   |                    |
|          | l |                   | of assets or    |                    |
|          | b |                   | 100% or         |                    |
|          | a |                   | capital. 12     |                    |
|          | n |                   | U.S.C. §        |                    |
|          | k |                   | 1464(c)(3)(C).  |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Consumer | N |                   | Federal savings | Same as national   |
| loans    | a |                   | associations    | banks, except for  |
|          | t |                   | may make these  | the 12-year term   |
|          | i |                   | loans as long   | limit. 12 U.S.C. § |
|          | o |                   | as the          | 1757(5); 12 C.F.R. |
|          | n |                   | aggregate       | § 701.21(a).       |
|          | a |                   | amount does not |                    |
|          | l |                   | exceed 35% of   |                    |
|          | b |                   | assets when     |                    |
|          | a |                   | combined with   |                    |
|          | n |                   | commercial      |                    |
|          | k |                   | paper and       |                    |
|          | s |                   | corporate debt  |                    |
|          | m |                   | securities. 12  |                    |
|          | a |                   | U.S.C. §        |                    |
|          | y |                   | 1464(c)(2)(D).  |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Credit   | N |                   | Same as         | Same as national   |
| card     | a |                   | national banks. | banks, except for  |
| loans    | t |                   | 12 U.S.C. §     | the 12-year term   |
|          | i |                   | 1464(c)(1)(T).  | limit. 12 U.S.C. § |
|          | o |                   |                 | 1757(5); 12 C.F.R. |
|          | n |                   |                 | § 701.21(a).       |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| O        | N |                   | Similar to      | Same as national   |
| verdraft | a |                   | national banks. | banks, except for  |
| loans    | t |                   | 12 U.S.C. §     | the 12-year term   |
|          | i |                   | 1464(c)(1)(A).  | limit. 12 U.S.C. § |
|          | o |                   |                 | 1757(5); 12 C.F.R. |
|          | n |                   |                 | § 701.21(c)(3).    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| #        |   |                   |                 |                    |
| #### Len |   |                   |                 |                    |
| ding: Co |   |                   |                 |                    |
| mmercial |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Co       | N |                   | Federal savings | Federal credit     |
| mmercial | a |                   | associations    | unions may provide |
| loans    | t |                   | may make these  | business loans to  |
|          | i |                   | loans subject   | their members. The |
|          | o |                   | to a limit of   | aggregate limit on |
|          | n |                   | 20% of total    | outstanding        |
|          | a |                   | assets,         | business loans is  |
|          | l |                   | provided that   | the lesser of 1.75 |
|          | b |                   | any amount over | times the credit   |
|          | a |                   | 10 percent of   | union's net worth  |
|          | n |                   | assets consists | or 12.25% of the   |
|          | k |                   | of small        | credit union's     |
|          | s |                   | business loans. | total assets. 12   |
|          | m |                   | 12 U.S.C. §     | U.S.C. §           |
|          | a |                   | 1464(c)(2)(A);  | 1757a(a);12 C.F.R. |
|          | y |                   | 12 C.F.R. §     | § 723.16.          |
|          | m |                   | 560.30.         |                    |
|          | a |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Cons     | N |                   | Federal savings | Federal credit     |
| truction | a |                   | associations    | unions may make    |
| and      | t |                   | may make        | member business    |
| dev      | i |                   | unsecured       | loans to finance   |
| elopment | o |                   | construction    | the acquisition or |
| loans    | n |                   | loans, subject  | construction of    |
|          | a |                   | to a limit      | income-producing   |
|          | l |                   | equal to the    | property.          |
|          | b |                   | greater of      |                    |
|          | a |                   | total capital   | Such loans must    |
|          | n |                   | or 5% of total  | not exceed 15% of  |
|          | k |                   | assets. They    | net worth, and the |
|          | s |                   | may also make   | borrower must have |
|          | m |                   | loans secured   | at least a 35%     |
|          | a |                   | by              | equity interest in |
|          | y |                   | non-residential | the project. 12    |
|          | m |                   | real estate, up | C.F.R. § 723.3.    |
|          | a |                   | to a limit of   |                    |
|          | k |                   | 400% of         |                    |
|          | e |                   | capital. 12     |                    |
|          | t |                   | U.S.C. §§       |                    |
|          | h |                   | 1464(c)(2)(B)   |                    |
|          | e |                   | and             |                    |
|          | s |                   | 1464(c)(3)(C).  |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | p |                   |                 |                    |
|          | a |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | u |                   |                 |                    |
|          | n |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| #####    |   |                   |                 |                    |
| Leasing  |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Leasing  | N |                   | Federal savings | Federal credit     |
|          | a |                   | associations    | unions lack        |
|          | t |                   | may engage in   | express authority  |
|          | i |                   | lease financing | to engage in lease |
|          | o |                   | of personal     | financing.         |
|          | n |                   | property        | However, they may  |
|          | a |                   | subject to a    | engage in lease    |
|          | l |                   | limit of 10% of | financing of       |
|          | b |                   | assets, without | personal property, |
|          | a |                   | regard to       | provided that such |
|          | n |                   | residual value. | leases are the     |
|          | k |                   | 12 U.S.C. §     | functional         |
|          | s |                   | 1464(c)(2)(C);  | equivalent of      |
|          | m |                   | 12 C.F.R. §     | secured loans for  |
|          | a |                   | 560.41(d).      | personal property. |
|          | y |                   |                 | Thus, federal      |
|          | a |                   | Federal savings | credit unions must |
|          | c |                   | associations    | enter into only    |
|          | q |                   | may also engage | net, full-payout   |
|          | u |                   | in lease        | leases, and they   |
|          | i |                   | financing that  | operate under      |
|          | r |                   | amounts to the  | rules similar to   |
|          | e |                   | functional      | those of national  |
|          | p |                   | equivalent of   | banks for their    |
|          | e |                   | lending. Such   | implied leasing    |
|          | r |                   | leases may be   | authority. 65 Fed. |
|          | s |                   | for residential | Reg. 34,581 (May   |
|          | o |                   | real estate,    | 31, 2000)          |
|          | n |                   | non-residential | (codified at 12    |
|          | a |                   | real estate,    | C.F.R. part 714).  |
|          | l |                   | commercial,     |                    |
|          | p |                   | business,       | Federal credit     |
|          | r |                   | corporate, or   | union CUSOs may    |
|          | o |                   | agricultural    | engage in lease    |
|          | p |                   | purposes. These | financing of       |
|          | e |                   | leases must be  | personal property  |
|          | r |                   | net,            | without these      |
|          | t |                   | full-payout     | limitations. 12    |
|          | y |                   | leases; and     | C.F.R. § 712.5(h). |
|          | f |                   |                 |                    |
|          | o |                   | \(2\) the       |                    |
|          | r |                   | amount invested |                    |
|          | t |                   | counts towards  |                    |
|          | h |                   | the appropriate |                    |
|          | e |                   | limit on the    |                    |
|          | p |                   | particular type |                    |
|          | u |                   | of lending      |                    |
|          | r |                   | (*e.g.*,        |                    |
|          | p |                   | commercial      |                    |
|          | o |                   | leases must be  |                    |
|          | s |                   | counted towards |                    |
|          | e |                   | the limits on   |                    |
|          | o |                   | commercial      |                    |
|          | f |                   | lending). 12    |                    |
|          | l |                   | C.F.R. §        |                    |
|          | e |                   | 560.41(c).      |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | g |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
|          | , |                   |                 |                    |
|          | p |                   |                 |                    |
|          | r |                   |                 |                    |
|          | o |                   |                 |                    |
|          | v |                   |                 |                    |
|          | i |                   |                 |                    |
|          | d |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
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|          | l |                   |                 |                    |
|          | e |                   |                 |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | q |                   |                 |                    |
|          | u |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
|          | f |                   |                 |                    |
|          | i |                   |                 |                    |
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|          | s |                   |                 |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | , |                   |                 |                    |
|          | f |                   |                 |                    |
|          | u |                   |                 |                    |
|          | l |                   |                 |                    |
|          | l |                   |                 |                    |
|          | - |                   |                 |                    |
|          | p |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | o |                   |                 |                    |
|          | u |                   |                 |                    |
|          | t |                   |                 |                    |
|          | [ |                   |                 |                    |
|          | ^ |                   |                 |                    |
|          | 6 |                   |                 |                    |
|          | ] |                   |                 |                    |
|          | l |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | . |                   |                 |                    |
|          | T |                   |                 |                    |
|          | h |                   |                 |                    |
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|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | ' |                   |                 |                    |
|          | s |                   |                 |                    |
|          | r |                   |                 |                    |
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|          | c |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | m |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | p |                   |                 |                    |
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|          | r |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | t |                   |                 |                    |
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|          | p |                   |                 |                    |
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|          | p |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| #### Inv |   |                   |                 |                    |
| estments |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| U.S.     | W |                   | Same as         | Similar to         |
| go       | i |                   | national banks. | national banks.    |
| vernment | t |                   | 12 U.S.C. §§    | Federal credit     |
| se       | h |                   | 1464(c)(1)(C)   | unions face        |
| curities | o |                   | and (H).        | various regulatory |
| and      | u |                   |                 | limitations. 12    |
| state    | t |                   |                 | U.S.C. §§          |
| and      | l |                   |                 | 1757(7)(B) and     |
| local    | i |                   |                 | (K); 12 C.F.R. §§  |
| se       | m |                   |                 | 703.100 and        |
| curities | i |                   |                 | 703.110.           |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Gove     | W |                   | Same as         | Same as national   |
| rnment-s | i |                   | national banks. | banks. 12 U.S.C. § |
| ponsored | t |                   | 12 U.S.C. §§    | 1757(7)(E).        |
| en       | h |                   | 1464(c)(1)(D),  |                    |
| terprise | o |                   | (E), (F), (M),  |                    |
| se       | u |                   | (N), and (P);   |                    |
| curities | t |                   | 12 C.F.R. §     |                    |
|          | l |                   | 566.1(g)(3).    |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Res      | W |                   | Same as         | Generally, federal |
| idential | i |                   | national banks. | credit unions may  |
| mortgag  | t |                   | 12 U.S.C. §§    | invest in          |
| e-backed | h |                   | 1464(c)(1)(E),  | mortgage-backed    |
| se       | o |                   | (F), and (R).   | securities.        |
| curities | u |                   |                 | However, they may  |
|          | t |                   |                 | not invest in      |
|          | l |                   |                 | stripped           |
|          | i |                   |                 | mortgage-backed    |
|          | m |                   |                 | securities,        |
|          | i |                   |                 | residual interests |
|          | t |                   |                 | in CMOs/REMICS, or |
|          | , |                   |                 | commercial         |
|          | n |                   |                 | mortgage-related   |
|          | a |                   |                 | securities, unless |
|          | t |                   |                 | issued by certain  |
|          | i |                   |                 | government         |
|          | o |                   |                 | sponsored          |
|          | n |                   |                 | enterprises. 12    |
|          | a |                   |                 | U.S.C. §           |
|          | l |                   |                 | 1757(7);12 C.F.R.  |
|          | b |                   |                 | § 703.110(c).      |
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|          | i |                   |                 |                    |
|          | v |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | l |                   |                 |                    |
|          | y |                   |                 |                    |
|          | i |                   |                 |                    |
|          | s |                   |                 |                    |
|          | s |                   |                 |                    |
|          | u |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | m |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | g |                   |                 |                    |
|          | a |                   |                 |                    |
|          | g |                   |                 |                    |
|          | e |                   |                 |                    |
|          | - |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | c |                   |                 |                    |
|          | k |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | i |                   |                 |                    |
|          | f |                   |                 |                    |
|          | r |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | e |                   |                 |                    |
|          | o |                   |                 |                    |
|          | f |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | w |                   |                 |                    |
|          | o |                   |                 |                    |
|          | h |                   |                 |                    |
|          | i |                   |                 |                    |
|          | g |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
|          | r |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | g |                   |                 |                    |
|          | c |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | g |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Other    | S |                   | Federal savings | Federal credit     |
| asse     | u |                   | associations    | unions may invest  |
| t-backed | b |                   | may invest in   | in such securities |
| se       | j |                   | small business  | if issued by       |
| curities | e |                   | related         | certain government |
|          | c |                   | securities      | sponsored          |
|          | t |                   | (*i.e.*,        | enterprises. 12    |
|          | t |                   | securities      | U.S.C. § 1757(7).  |
|          | o |                   | rated in one of |                    |
|          | a |                   | the four        |                    |
|          | 2 |                   | highest rating  |                    |
|          | 5 |                   | categories that |                    |
|          | % |                   | represents an   |                    |
|          | o |                   | interest in     |                    |
|          | f |                   | loans or leases |                    |
|          | c |                   | of personal     |                    |
|          | a |                   | property        |                    |
|          | p |                   | evidencing the  |                    |
|          | i |                   | obligations of  |                    |
|          | t |                   | a small         |                    |
|          | a |                   | business. 12    |                    |
|          | l |                   | U.S.C. §        |                    |
|          | l |                   | 1464(c)(1)(S).  |                    |
|          | i |                   |                 |                    |
|          | m |                   | Federal savings |                    |
|          | i |                   | associations    |                    |
|          | t |                   | may also invest |                    |
|          | o |                   | in commercial   |                    |
|          | n |                   | real estate     |                    |
|          | t |                   | mortgage-backed |                    |
|          | h |                   | securities. 12  |                    |
|          | e |                   | U.S.C. §        |                    |
|          | h |                   | 1464(c)(1)(R).  |                    |
|          | o |                   |                 |                    |
|          | l |                   |                 |                    |
|          | d |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | g |                   |                 |                    |
|          | s |                   |                 |                    |
|          | o |                   |                 |                    |
|          | f |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | y |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | e |                   |                 |                    |
|          | o |                   |                 |                    |
|          | b |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
|          | g |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | , |                   |                 |                    |
|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | s |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | n |                   |                 |                    |
|          | o |                   |                 |                    |
|          | n |                   |                 |                    |
|          | - |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | i |                   |                 |                    |
|          | d |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | i |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | - |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | c |                   |                 |                    |
|          | k |                   |                 |                    |
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|          | d |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | c |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | s |                   |                 |                    |
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|          | k |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | l |                   |                 |                    |
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|          | s |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Mutual   | N |                   | Federal savings | Federal credit     |
| fund     | a |                   | associations    | unions may invest  |
| shares   | t |                   | may purchase    | without limit in   |
|          | i |                   | for their own   | any mutual fund    |
|          | o |                   | accounts,       | that may itself    |
|          | n |                   | without limit,  | invest in assets   |
|          | a |                   | the shares of   | and engage in      |
|          | l |                   | any registered  | transactions       |
|          | b |                   | open-end mutual | permissible for a  |
|          | a |                   | fund, provided  | federal credit     |
|          | n |                   | the fund        | union. 12 C.F.R. § |
|          | k |                   | invests         | 703.100(d).        |
|          | s |                   | exclusively in  |                    |
|          | m |                   | assets that     |                    |
|          | a |                   | federal savings |                    |
|          | y |                   | associations    |                    |
|          | p |                   | may hold        |                    |
|          | u |                   | without         |                    |
|          | r |                   | limitation. 12  |                    |
|          | c |                   | U.S.C. §        |                    |
|          | h |                   | 1464(c)(1)(Q).  |                    |
|          | a |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | f |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | i |                   |                 |                    |
|          | r |                   |                 |                    |
|          | o |                   |                 |                    |
|          | w |                   |                 |                    |
|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | c |                   |                 |                    |
|          | c |                   |                 |                    |
|          | o |                   |                 |                    |
|          | u |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | s |                   |                 |                    |
|          | h |                   |                 |                    |
|          | a |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | m |                   |                 |                    |
|          | u |                   |                 |                    |
|          | t |                   |                 |                    |
|          | u |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | f |                   |                 |                    |
|          | u |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | s |                   |                 |                    |
|          | , |                   |                 |                    |
|          | p |                   |                 |                    |
|          | r |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | d |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | n |                   |                 |                    |
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|          | t |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | c |                   |                 |                    |
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|          | m |                   |                 |                    |
|          | p |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
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|          | s |                   |                 |                    |
|          | w |                   |                 |                    |
|          | i |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
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|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | a |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | p |                   |                 |                    |
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|          | i |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | l |                   |                 |                    |
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|          | t |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
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|          | u |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
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|          | r |                   |                 |                    |
|          | l |                   |                 |                    |
|          | y |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | g |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
|          | m |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | s |                   |                 |                    |
|          | o |                   |                 |                    |
|          | f |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | m |                   |                 |                    |
|          | u |                   |                 |                    |
|          | t |                   |                 |                    |
|          | u |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | f |                   |                 |                    |
|          | u |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | p |                   |                 |                    |
|          | o |                   |                 |                    |
|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | f |                   |                 |                    |
|          | o |                   |                 |                    |
|          | l |                   |                 |                    |
|          | i |                   |                 |                    |
|          | o |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
|          | e |                   |                 |                    |
|          | v |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | e |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| C        | N |                   | Federal savings | Federal credit     |
| orporate | a |                   | associations    | unions may invest  |
| debt     | t |                   | may invest in   | in zero coupon     |
| se       | i |                   | corporate debt. | bonds, provided    |
| curities | o |                   | Among other     | that they mature   |
|          | n |                   | things, such    | no later than 10   |
|          | a |                   | debt must be    | years after the    |
|          | l |                   | rated in one of | settlement date.   |
|          | b |                   | the four        | 12 C.F.R. §        |
|          | a |                   | highest rating  | 703.110(d).        |
|          | n |                   | categories by a |                    |
|          | k |                   | national        |                    |
|          | s |                   | statistical     |                    |
|          | m |                   | rating          |                    |
|          | a |                   | organization,   |                    |
|          | y |                   | and may not     |                    |
|          | i |                   | exceed 35% of   |                    |
|          | n |                   | the             |                    |
|          | v |                   | institution's   |                    |
|          | e |                   | assets when     |                    |
|          | s |                   | combined with   |                    |
|          | t |                   | commercial      |                    |
|          | i |                   | paper and       |                    |
|          | n |                   | consumer loans. |                    |
|          | c |                   | 12 U.S.C. §§    |                    |
|          | o |                   | 1464(c)(1)(M)   |                    |
|          | r |                   | and (c)(2)(D),  |                    |
|          | p |                   | and 1831e(d);   |                    |
|          | o |                   | 12 C.F.R. §     |                    |
|          | r |                   | 560.40.         |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | e |                   |                 |                    |
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|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | ( |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | h |                   |                 |                    |
|          | ) |                   |                 |                    |
|          | ; |                   |                 |                    |
|          | 1 |                   |                 |                    |
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|          | F |                   |                 |                    |
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|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| ####     |   |                   |                 |                    |
| # Affili |   |                   |                 |                    |
| ates[^7] |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| O        | N |                   | Substantially   | Federal credit     |
| perating | a |                   | the same as     | unions may own as  |
| su       | t |                   | national banks. | a subsidiary or    |
| bsidiary | i |                   | 12 C.F.R. §§    | jointly with       |
|          | o |                   | 559.3(c) and    | others a credit    |
|          | n |                   | (e)(1).         | union service      |
|          | a |                   |                 | organization       |
|          | l |                   |                 | (CUSO). Federal    |
|          | b |                   |                 | credit unions may  |
|          | a |                   |                 | only invest up to  |
|          | n |                   |                 | 1% of their        |
|          | k |                   |                 | capital in such    |
|          | s |                   |                 | entities, 12       |
|          | m |                   |                 | U.S.C. §           |
|          | a |                   |                 | 1757(7)(I), and    |
|          | y |                   |                 | may only lend an   |
|          | e |                   |                 | amount up to 1% of |
|          | s |                   |                 | their capital to   |
|          | t |                   |                 | such entities. 12  |
|          | a |                   |                 | U.S.C. §           |
|          | b |                   |                 | 1757(5)(D).        |
|          | l |                   |                 |                    |
|          | i |                   |                 | CUSOs may engage   |
|          | s |                   |                 | in a wide range of |
|          | h |                   |                 | activities, only   |
|          | o |                   |                 | some of which a    |
|          | r |                   |                 | federal credit     |
|          | a |                   |                 | union may engage   |
|          | c |                   |                 | in directly.       |
|          | q |                   |                 | However, all CUSO  |
|          | u |                   |                 | activities must be |
|          | i |                   |                 | approved by the    |
|          | r |                   |                 | NCUA Board. 12     |
|          | e |                   |                 | U.S.C. §           |
|          | o |                   |                 | 1757(5)(D).        |
|          | p |                   |                 | Therefore, CUSOs   |
|          | e |                   |                 | may engage only in |
|          | r |                   |                 | those activities   |
|          | a |                   |                 | specifically       |
|          | t |                   |                 | permitted in       |
|          | i |                   |                 | regulation. Any    |
|          | n |                   |                 | additional         |
|          | g |                   |                 | activities require |
|          | s |                   |                 | an amendment to    |
|          | u |                   |                 | the regulation. 12 |
|          | b |                   |                 | C.F.R. § 712.7.    |
|          | s |                   |                 | CUSO activities    |
|          | i |                   |                 | include providing  |
|          | d |                   |                 | ATM services, data |
|          | i |                   |                 | processing,        |
|          | a |                   |                 | securities         |
|          | r |                   |                 | brokerage,         |
|          | i |                   |                 | insurance agency,  |
|          | e |                   |                 | travel advisory    |
|          | s |                   |                 | service, financial |
|          | , |                   |                 | consulting, and    |
|          | w |                   |                 | personal property  |
|          | h |                   |                 | leasing. 12 C.F.R. |
|          | i |                   |                 | § 712.5.           |
|          | c |                   |                 |                    |
|          | h |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | y |                   |                 |                    |
|          | e |                   |                 |                    |
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|          | n |                   |                 |                    |
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|          | o |                   |                 |                    |
|          | l |                   |                 |                    |
|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
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|          | s |                   |                 |                    |
|          | i |                   |                 |                    |
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|          | y |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | F |                   |                 |                    |
|          | . |                   |                 |                    |
|          | R |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 5 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | 4 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Service  | N |                   | Federal savings | CUSOs may engage   |
| c        | a |                   | associations    | in some of these   |
| ompanies | t |                   | may invest up   | activities, but    |
| or       | i |                   | to 2% of their  | generally may not  |
| corp     | o |                   | assets (and in  | engage in 4(c)(8)  |
| orations | n |                   | some cases, up  | activities. 12     |
|          | a |                   | to 3%) in       | C.F.R. § 712.5.    |
|          | l |                   | service         |                    |
|          | b |                   | corporations    |                    |
|          | a |                   | engaged in any  |                    |
|          | n |                   | activity        |                    |
|          | k |                   | reasonably      |                    |
|          | s |                   | related to the  |                    |
|          | m |                   | activities of   |                    |
|          | a |                   | federal savings |                    |
|          | y |                   | associations.   |                    |
|          | i |                   | Such activities |                    |
|          | n |                   | include real    |                    |
|          | v |                   | estate          |                    |
|          | e |                   | development,    |                    |
|          | s |                   | real estate     |                    |
|          | t |                   | management for  |                    |
|          | u |                   | third parties,  |                    |
|          | p |                   | and selling     |                    |
|          | t |                   | insurance on an |                    |
|          | o |                   | agency basis.   |                    |
|          | 1 |                   | 12 U.S.C. §     |                    |
|          | 0 |                   | 1464(c)(4)(B);  |                    |
|          | % |                   | 12 C.F.R. §     |                    |
|          | o |                   | 559.4.          |                    |
|          | f |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| F        | A |                   | *See* service   | No similar         |
| inancial | w |                   | companies       | provision.         |
| su       | e |                   | above.          |                    |
| bsidiary | l |                   |                 |                    |
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|          | 1 |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | b |                   |                 |                    |
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|          | k |                   |                 |                    |
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|          | g |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Tran     | S |                   | Same as         | Federal credit     |
| sactions | p |                   | national banks. | unions do not have |
| with     | e |                   | 12 U.S.C. §     | affiliate          |
| af       | c |                   | 1468(a).        | transaction        |
| filiates | i |                   |                 | restrictions       |
|          | f |                   | In addition, a  | similar to those   |
|          | i |                   | savings         | applicable to      |
|          | c |                   | association may | other depository   |
|          | l |                   | not make any    | institutions.      |
|          | i |                   | extension of    | However, a         |
|          | m |                   | credit to any   | specific conflict  |
|          | i |                   | affiliate       | of interest        |
|          | t |                   | engaged in      | provision          |
|          | s |                   | activities not  | prohibits a person |
|          | a |                   | permissible for | who serves as a    |
|          | p |                   | a bank holding  | credit union       |
|          | p |                   | company. 12     | official or in     |
|          | l |                   | U.S.C.          | senior management, |
|          | y |                   | §               | or any immediate   |
|          | t |                   |  1468(a)(1)(A). | family members,    |
|          | o |                   |                 | from receiving any |
|          | c |                   |                 | compensation from  |
|          | e |                   |                 | a CUSO. All        |
|          | r |                   |                 | transactions with  |
|          | t |                   |                 | the organization   |
|          | a |                   |                 | must be conducted  |
|          | i |                   |                 | at arm's length.   |
|          | n |                   |                 | 12 C.F.R. § 712.8. |
|          | c |                   |                 |                    |
|          | o |                   |                 | A federal credit   |
|          | v |                   |                 | union may invest   |
|          | e |                   |                 | up to 1 percent of |
|          | r |                   |                 | its total paid-in  |
|          | e |                   |                 | and unimpaired     |
|          | d |                   |                 | capital and        |
|          | t |                   |                 | surplus in a CUSO. |
|          | r |                   |                 | 12 U.S.C. §        |
|          | a |                   |                 | 1757(7)(I). In     |
|          | n |                   |                 | addition, a credit |
|          | s |                   |                 | union may lend     |
|          | a |                   |                 | another 1 percent  |
|          | c |                   |                 | of its total       |
|          | t |                   |                 | paid-in and        |
|          | i |                   |                 | unimpaired capital |
|          | o |                   |                 | and surplus to a   |
|          | n |                   |                 | CUSO. 12 U.S.C.    |
|          | s |                   |                 | § 1757(5)(D).      |
|          | b |                   |                 | According to the   |
|          | e |                   |                 | NCUA, unimpaired   |
|          | t |                   |                 | capital includes   |
|          | w |                   |                 | deposits, less any |
|          | e |                   |                 | losses that may    |
|          | e |                   |                 | have been incurred |
|          | n |                   |                 | for which there    |
|          | a |                   |                 | are no reserves or |
|          | b |                   |                 | which have not     |
|          | a |                   |                 | been charged       |
|          | n |                   |                 | against undivided  |
|          | k |                   |                 | earnings. Federal  |
|          | a |                   |                 | Credit Union       |
|          | n |                   |                 | Bylaws, Article    |
|          | d |                   |                 | XVIII, Section     |
|          | i |                   |                 | 1(g).              |
|          | t |                   |                 |                    |
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|          | 7 |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| #        |   |                   |                 |                    |
| ##### Sa |   |                   |                 |                    |
| fety and |   |                   |                 |                    |
|  Soundne |   |                   |                 |                    |
| ss Rules |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| #####    |   |                   |                 |                    |
| Capital  |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| De       | T |                   | Similar, but    | Credit union       |
| finition | o |                   | with some minor | capital consists   |
| of       | t |                   | variations. 12  | of "net worth,"    |
| capital  | a |                   | C.F.R. part     | that is, retained  |
|          | l |                   | 567. For        | earnings, as       |
|          | c |                   | example, in the | determined under   |
|          | a |                   | case of mutual  | generally accepted |
|          | p |                   | savings         | accounting         |
|          | i |                   | associations,   | principles. For    |
|          | t |                   | Tier 1 capital  | low-income         |
|          | a |                   | also includes   | designated credit  |
|          | l |                   | certain         | unions only, "net  |
|          | c |                   | nonwithdrawable | worth" includes    |
|          | o |                   | accounts and    | uninsured          |
|          | n |                   | pledged         | secondary capital  |
|          | s |                   | deposits. 12    | accounts, which    |
|          | i |                   | C.F.R. §        | are subordinate to |
|          | s |                   | 567(a)(iv).     | the claims of      |
|          | t |                   |                 | creditors,         |
|          | s |                   |                 | shareholders, and  |
|          | o |                   |                 | the National       |
|          | f |                   |                 | Credit Union Share |
|          | c |                   |                 | Insurance Fund. 12 |
|          | o |                   |                 | U.S.C.             |
|          | r |                   |                 | § 1790d(o)(2).     |
|          | e |                   |                 | This statutory     |
|          | c |                   |                 | definition of "net |
|          | a |                   |                 | worth" reflects    |
|          | p |                   |                 | that credit unions |
|          | i |                   |                 | are not-for-profit |
|          | t |                   |                 | entities that lack |
|          | a |                   |                 | the means to raise |
|          | l |                   |                 | capital available  |
|          | ( |                   |                 | to other           |
|          | T |                   |                 | federally-insured  |
|          | i |                   |                 | depository         |
|          | e |                   |                 | institutions, for  |
|          | r |                   |                 | example, by        |
|          |   |                   |                 | selling shares to  |
|          | 1 |                   |                 | the public.        |
|          | ) |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Capital  | B |                   | Savings         | To be "adequately  |
| adequacy | a |                   | associations    | capitalized," a    |
|          | n |                   | must generally  | credit union must  |
|          | k |                   | meet the same   | maintain net worth |
|          | s |                   | basic capital   | of at least 6%, as |
|          | m |                   | requirements as | measured by the    |
|          | u |                   | banks.          | ratio of net worth |
|          | s |                   | 12 U.S.C. §§    | to total assets.   |
|          | t |                   | 1464(t)(1)(C),  | 12 U.S.C.          |
|          | m |                   | (2)(C);         | § 1790d(c)(1)(B).  |
|          | e |                   | 12 C.F.R. §     | This statutory     |
|          | e |                   | 567.5.          | framework          |
|          | t |                   |                 | prescribes five    |
|          | t |                   |                 | net worth          |
|          | w |                   |                 | categories         |
|          | o |                   |                 | (*i.e.*, well      |
|          | m |                   |                 | capitalized,       |
|          | i |                   |                 | adequately         |
|          | n |                   |                 | capitalized,       |
|          | i |                   |                 | undercapitalized,  |
|          | m |                   |                 | significantly      |
|          | u |                   |                 | undercapitalized,  |
|          | m |                   |                 | and critically     |
|          | c |                   |                 | undercapitalized). |
|          | a |                   |                 | 65 Fed. Reg. 8,584 |
|          | p |                   |                 | (Feb. 18, 2000)    |
|          | i |                   |                 | (to be codified at |
|          | t |                   |                 | 12 C.F.R. part     |
|          | a |                   |                 | 702).              |
|          | l |                   |                 |                    |
|          | r |                   |                 | To be "well        |
|          | e |                   |                 | capitalized," a    |
|          | q |                   |                 | credit union must  |
|          | u |                   |                 | have at least 7%   |
|          | i |                   |                 | net worth. Credit  |
|          | r |                   |                 | unions that have a |
|          | e |                   |                 | net worth ratio of |
|          | m |                   |                 | less than 7% are   |
|          | e |                   |                 | required, on a     |
|          | n |                   |                 | quarterly basis,   |
|          | t |                   |                 | to set aside       |
|          | s |                   |                 | quarterly as net   |
|          | : |                   |                 | worth an amount    |
|          | ( |                   |                 | equal to at least  |
|          | 1 |                   |                 | 0.1% of their      |
|          | ) |                   |                 | total assets. 12   |
|          | a |                   |                 | U.S.C.             |
|          | m |                   |                 | § 1790d(e)(1); 65  |
|          | i |                   |                 | Fed. Reg. 8,586    |
|          | n |                   |                 | (Feb. 18, 2000)    |
|          | i |                   |                 | (to be codified at |
|          | m |                   |                 | 12 C.F.R. §        |
|          | u |                   |                 | 702.201(a)).       |
|          | m |                   |                 |                    |
|          | l |                   |                 | A risk-based       |
|          | e |                   |                 | capital            |
|          | v |                   |                 | requirement        |
|          | e |                   |                 | applies to credit  |
|          | r |                   |                 | unions that meet   |
|          | a |                   |                 | the definition of  |
|          | g |                   |                 | a complex credit   |
|          | e |                   |                 | union (*i.e.*, any |
|          | r |                   |                 | credit union with  |
|          | a |                   |                 | more than \$10     |
|          | t |                   |                 | million in assets  |
|          | i |                   |                 | and whose          |
|          | o |                   |                 | risk-based net     |
|          | , |                   |                 | worth requirement  |
|          | g |                   |                 | exceeds 6%). 65    |
|          | e |                   |                 | Fed. Reg. 44,950   |
|          | n |                   |                 | (Jul. 20, 2000)    |
|          | e |                   |                 | (to be codified at |
|          | r |                   |                 | 12 C.F.R. part     |
|          | a |                   |                 | 702). The          |
|          | l |                   |                 | risk-based         |
|          | l |                   |                 | requirement takes  |
|          | y |                   |                 | into account       |
|          | r |                   |                 | material risks     |
|          | e |                   |                 | against which the  |
|          | q |                   |                 | 6% net worth       |
|          | u |                   |                 | ratio, the level   |
|          | i |                   |                 | required to be     |
|          | r |                   |                 | adequately         |
|          | i |                   |                 | capitalized, does  |
|          | n |                   |                 | not provide        |
|          | g |                   |                 | adequate           |
|          | 4 |                   |                 | protection. 12     |
|          | % |                   |                 | U.S.C. § 1790d(d). |
|          | T |                   |                 |                    |
|          | i |                   |                 | To determine       |
|          | e |                   |                 | whether a credit   |
|          | r |                   |                 | union is complex,  |
|          | 1 |                   |                 | it must calculate  |
|          | c |                   |                 | its risk-based net |
|          | a |                   |                 | worth requirement  |
|          | p |                   |                 | by combining eight |
|          | i |                   |                 | risk-based         |
|          | t |                   |                 | components, each   |
|          | a |                   |                 | consisting of a    |
|          | l |                   |                 | risk portfolio     |
|          | t |                   |                 | multiplied by a    |
|          | o |                   |                 | corresponding risk |
|          | t |                   |                 | factor.[^8] A      |
|          | o |                   |                 | credit union whose |
|          | t |                   |                 | net worth ratio    |
|          | a |                   |                 | does not meet its  |
|          | l |                   |                 | risk-based         |
|          | a |                   |                 | requirement has    |
|          | s |                   |                 | the option of      |
|          | s |                   |                 | substituting three |
|          | e |                   |                 | specific           |
|          | t |                   |                 | risk-based         |
|          | s |                   |                 | components with    |
|          | ; |                   |                 | any of three       |
|          | a |                   |                 | corresponding      |
|          | n |                   |                 | alternative        |
|          | d |                   |                 | components that    |
|          | ( |                   |                 | may reduce its     |
|          | 2 |                   |                 | risk-based         |
|          | ) |                   |                 | requirement.       |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Re       | N |                   | No similar      | Federal credit     |
| gulatory | o |                   | authority.      | unions serving     |
| capital  | s |                   |                 | predominantly      |
|          | i |                   |                 | low-income members |
|          | m |                   |                 | may offer          |
|          | i |                   |                 | uninsured          |
|          | l |                   |                 | regulatory capital |
|          | a |                   |                 | accounts to        |
|          | r |                   |                 | businesses and     |
|          | a |                   |                 | organizations,     |
|          | u |                   |                 | whether they are   |
|          | t |                   |                 | members or not.    |
|          | h |                   |                 | Such capital must  |
|          | o |                   |                 | be issued for at   |
|          | r |                   |                 | least five years,  |
|          | i |                   |                 | may not be         |
|          | t |                   |                 | redeemable prior   |
|          | y |                   |                 | to maturity, must  |
|          | . |                   |                 | be subordinate to  |
|          |   |                   |                 | all other claims,  |
|          |   |                   |                 | and must be        |
|          |   |                   |                 | available to cover |
|          |   |                   |                 | losses. 12 C.F.R.  |
|          |   |                   |                 | §701.34.           |
+----------+---+-------------------+-----------------+--------------------+
| Prompt   | A |                   | Same as         | Similar to the     |
| co       | l |                   | national banks. | rules of the       |
| rrective | l |                   | 12 C.F.R. part  | banking agencies.  |
| action   | F |                   | 565.            | 65 Fed. Reg. 8,560 |
|          | D |                   |                 | (Feb. 18, 2000)    |
|          | I |                   |                 | (to be codified at |
|          | C |                   |                 | 12 C.F.R. part     |
|          | - |                   |                 | 702).              |
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+----------+---+-------------------+-----------------+--------------------+
| ##       |   |                   |                 |                    |
| ##### Au |   |                   |                 |                    |
| dit Requ |   |                   |                 |                    |
| irements |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| General  | A |                   | Same as         | A credit union's   |
| audit    | l |                   | national banks. | board of directors |
| requ     | l |                   | 12 U.S.C. §     | must appoint a     |
| irements | F |                   | 1831m(a).       | supervisory        |
|          | D |                   |                 | committee. 12      |
|          | I |                   |                 | U.S.C. § 1761b(5). |
|          | C |                   |                 | The supervisory    |
|          | - |                   |                 | committee must     |
|          | i |                   |                 | conduct, or hire   |
|          | n |                   |                 | competent parties  |
|          | s |                   |                 | to conduct, an     |
|          | u |                   |                 | annual audit,      |
|          | r |                   |                 | depending on the   |
|          | e |                   |                 | credit union's     |
|          | d |                   |                 | size. The          |
|          | i |                   |                 | supervisory        |
|          | n |                   |                 | committee must     |
|          | s |                   |                 | also verify that   |
|          | t |                   |                 | the institution's  |
|          | i |                   |                 | financial          |
|          | t |                   |                 | statements         |
|          | u |                   |                 | accurately and     |
|          | t |                   |                 | fairly represent   |
|          | i |                   |                 | the institution's  |
|          | o |                   |                 | financial          |
|          | n |                   |                 | condition and that |
|          | s |                   |                 | management         |
|          | m |                   |                 | practices and      |
|          | u |                   |                 | procedures         |
|          | s |                   |                 | sufficiently       |
|          | t |                   |                 | protect member     |
|          | s |                   |                 | assets. 12 U.S.C.  |
|          | u |                   |                 | § 1761d; 12 C.F.R. |
|          | b |                   |                 | §§ 715.3 and       |
|          | m |                   |                 | 715.4.             |
|          | i |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | n |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
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|          | r |                   |                 |                    |
|          | t |                   |                 |                    |
|          | s |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
|          | i |                   |                 |                    |
|          | r |                   |                 |                    |
|          | a |                   |                 |                    |
|          | p |                   |                 |                    |
|          | p |                   |                 |                    |
|          | r |                   |                 |                    |
|          | o |                   |                 |                    |
|          | p |                   |                 |                    |
|          | r |                   |                 |                    |
|          | i |                   |                 |                    |
|          | a |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | f |                   |                 |                    |
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|          | d |                   |                 |                    |
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|          | r |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | b |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | k |                   |                 |                    |
|          | i |                   |                 |                    |
|          | n |                   |                 |                    |
|          | g |                   |                 |                    |
|          | r |                   |                 |                    |
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|          | g |                   |                 |                    |
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|          | l |                   |                 |                    |
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|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | h |                   |                 |                    |
|          | e |                   |                 |                    |
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|          | r |                   |                 |                    |
|          | f |                   |                 |                    |
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|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | c |                   |                 |                    |
|          | i |                   |                 |                    |
|          | a |                   |                 |                    |
|          | l |                   |                 |                    |
|          | c |                   |                 |                    |
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|          | d |                   |                 |                    |
|          | i |                   |                 |                    |
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|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | d |                   |                 |                    |
|          | m |                   |                 |                    |
|          | a |                   |                 |                    |
|          | n |                   |                 |                    |
|          | a |                   |                 |                    |
|          | g |                   |                 |                    |
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|          | m |                   |                 |                    |
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|          | t |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | U |                   |                 |                    |
|          | . |                   |                 |                    |
|          | S |                   |                 |                    |
|          | . |                   |                 |                    |
|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
|          | § |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | 8 |                   |                 |                    |
|          | 3 |                   |                 |                    |
|          | 1 |                   |                 |                    |
|          | m |                   |                 |                    |
|          | ( |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Ind      | E |                   | Same as         | Similar with       |
| ependent | a |                   | national banks. | respect to credit  |
| audit    | c |                   | However, the    | unions having      |
| requ     | h |                   | OTS also        | assets of \$500    |
| irements | l |                   | requires any    | million or more.   |
|          | a |                   | savings         | If a credit union  |
|          | r |                   | association     | with more than     |
|          | g |                   | with an         | \$10 million in    |
|          | e |                   | unsatisfactory  | assets, but less   |
|          | F |                   | CAMEL rating    | than \$500         |
|          | D |                   | (3, 4, or 5) to | million, chooses   |
|          | I |                   | obtain an       | to obtain a        |
|          | C |                   | independent     | financial          |
|          | - |                   | audit.          | statement audit,   |
|          | i |                   | 12 C.F.R.       | the audit must be  |
|          | n |                   | § 562.4(b)(1).  | performed in a     |
|          | s |                   |                 | manner consistent  |
|          | u |                   |                 | with the           |
|          | r |                   |                 | accountancy and    |
|          | e |                   |                 | licensing laws of  |
|          | d |                   |                 | the appropriate    |
|          | i |                   |                 | jurisdiction. 12   |
|          | n |                   |                 | U.S.C.             |
|          | s |                   |                 | § 1782(a)(6)(D);   |
|          | t |                   |                 | 12 C.F.R. part     |
|          | i |                   |                 | 715.               |
|          | t |                   |                 |                    |
|          | u |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | m |                   |                 |                    |
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|          | s |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | a |                   |                 |                    |
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|          | p |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| ###      |   |                   |                 |                    |
| ## Misce |   |                   |                 |                    |
| llaneous |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| F        | A |                   | Same as         | No statutory       |
| requency | l |                   | national banks. | annual examination |
| of       | l |                   |                 | requirement        |
| safety   | F |                   |                 | applies, but since |
| and      | D |                   |                 | 1985 the NCUA has  |
| s        | I |                   |                 | had a policy of    |
| oundness | C |                   |                 | examining federal  |
| exam     | - |                   |                 | credit unions      |
| inations | i |                   |                 | annually, and      |
|          | n |                   |                 | allowing           |
|          | s |                   |                 | exceptions only    |
|          | u |                   |                 | with the approval  |
|          | r |                   |                 | of the agency's    |
|          | e |                   |                 | Executive          |
|          | d |                   |                 | Director.          |
|          | i |                   |                 | Federally insured  |
|          | n |                   |                 | state-chartered    |
|          | s |                   |                 | credit unions are  |
|          | t |                   |                 | examined by their  |
|          | i |                   |                 | chartering state   |
|          | t |                   |                 | at least once      |
|          | u |                   |                 | every 18 months.   |
|          | t |                   |                 | If these           |
|          | i |                   |                 | institutions are   |
|          | o |                   |                 | troubled, however, |
|          | n |                   |                 | they may be        |
|          | s |                   |                 | examined every 120 |
|          | , |                   |                 | days either by the |
|          | m |                   |                 | NCUA alone or      |
|          | u |                   |                 | jointly by the     |
|          | s |                   |                 | NCUA and the       |
|          | t |                   |                 | state. NCUA,       |
|          | g |                   |                 | Examiner's Guide   |
|          | e |                   |                 | (Alexandria, VA:   |
|          | n |                   |                 | NCUA, 1996).       |
|          | e |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| L        | D |                   | Same as         | Same as national   |
| iquidity | e |                   | national banks. | banks. Credit      |
|          | p |                   | Savings         | unions can also    |
|          | o |                   | associations    | obtain liquidity   |
|          | s |                   | must also       | from the Central   |
|          | i |                   | comply with     | Liquidity Facility |
|          | t |                   | separate        | and from corporate |
|          | o |                   | statutory       | credit unions. 12  |
|          | r |                   | liquidity       | U.S.C. §§          |
|          | y |                   | requirements.   | 1795-1795k; 12     |
|          | i |                   | 12 U.S.C. §     | C.F.R. parts 725   |
|          | n |                   | 1465.           | and 704.           |
|          | s |                   |                 |                    |
|          | t |                   |                 | The NCUA recently  |
|          | i |                   |                 | provided general   |
|          | t |                   |                 | guidance to        |
|          | u |                   |                 | federal credit     |
|          | t |                   |                 | unions concerning  |
|          | i |                   |                 | both balance sheet |
|          | o |                   |                 | liquidity          |
|          | n |                   |                 | management and     |
|          | s |                   |                 | contingency        |
|          | m |                   |                 | funding. Letter to |
|          | a |                   |                 | Credit Unions      |
|          | y |                   |                 | 00-CU-13.          |
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+----------+---+-------------------+-----------------+--------------------+
| Change   | A |                   | Same as         | Similar to         |
| in       | n |                   | national banks. | national banks.    |
| o        | F |                   | 12 U.S.C.       | Regional           |
| fficials | D |                   | § 1831i.        | directors, who     |
|          | I |                   |                 | have delegated     |
|          | C |                   |                 | authority to       |
|          | - |                   |                 | approve or         |
|          | i |                   |                 | disapprove         |
|          | n |                   |                 | changes, must      |
|          | s |                   |                 | comply with        |
|          | u |                   |                 | slightly different |
|          | r |                   |                 | time frames. 12    |
|          | e |                   |                 | C.F.R. § 701.14.   |
|          | d |                   |                 | In addition, the   |
|          | i |                   |                 | notification of    |
|          | n |                   |                 | such personnel     |
|          | s |                   |                 | changes must be    |
|          | t |                   |                 | made if the        |
|          | i |                   |                 | institution has    |
|          | t |                   |                 | been chartered for |
|          | u |                   |                 | less than two      |
|          | t |                   |                 | years. 12 U.S.C.   |
|          | i |                   |                 | § 1790a.           |
|          | o |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Bond     | A |                   | Each savings    | Federal credit     |
| coverage | l |                   | association     | union employees    |
|          | l |                   | must maintain   | and officials must |
|          | o |                   | fidelity bond   | be covered by      |
|          | f |                   | coverage for    | fidelity bonds. In |
|          | f |                   | each director,  | addition, federal  |
|          | i |                   | officer,        | credit unions must |
|          | c |                   | employee, and   | have general       |
|          | e |                   | agent who has   | insurance to cover |
|          | r |                   | control over or | losses due to      |
|          | s |                   | access to cash, | vandalism, theft,  |
|          | a |                   | securities, or  | holdups, *etc*. 12 |
|          | n |                   | other property  | U.S.C. §§ 1761a,   |
|          | d |                   | of the savings  | 1761b(2), 1766(h); |
|          | e |                   | association. 12 | 12 C.F.R. part     |
|          | m |                   | C.F.R.          | 713, § 741.201.    |
|          | p |                   | § 563.190.      |                    |
|          | l |                   |                 |                    |
|          | o |                   |                 |                    |
|          | y |                   |                 |                    |
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|          | 7 |                   |                 |                    |
|          | . |                   |                 |                    |
|          | 2 |                   |                 |                    |
|          | 0 |                   |                 |                    |
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|          | 3 |                   |                 |                    |
|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Ma       | T |                   | Same as         | Similar to         |
| nagement | h |                   | national banks. | national banks.    |
| in       | e |                   | 12 C.F.R. part  | However, the       |
| terlocks | D |                   | 563f.           | statute exempts    |
|          | e |                   |                 | interlocking       |
|          | p |                   |                 | arrangements       |
|          | o |                   |                 | between two credit |
|          | s |                   |                 | unions and,        |
|          | i |                   |                 | therefore, in the  |
|          | t |                   |                 | case of credit     |
|          | o |                   |                 | unions, only       |
|          | r |                   |                 | restricts          |
|          | y |                   |                 | interlocks between |
|          | I |                   |                 | credit unions and  |
|          | n |                   |                 | other depository   |
|          | s |                   |                 | institutions. 12   |
|          | t |                   |                 | U.S.C. § 3204(3);  |
|          | i |                   |                 | 12 C.F.R. §        |
|          | t |                   |                 | 711.4(c).          |
|          | u |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| ####     |   |                   |                 |                    |
| #### Enf |   |                   |                 |                    |
| orcement |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Bank     | T |                   | Same as         | Same as national   |
| Secrecy  | h |                   | national banks. | banks, except that |
| Act      | e |                   | 12 C.F.R. §     | the NCUA has also  |
|          | B |                   | 563.177.        | promulgated        |
|          | a |                   |                 | guidelines for BSA |
|          | n |                   |                 | compliance. 12     |
|          | k |                   |                 | C.F.R. part 748.   |
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+----------+---+-------------------+-----------------+--------------------+
| Cease    | I |                   | Same as         | Same as national   |
| and      | f |                   | national banks. | banks. 12 U.S.C. § |
| desist   | a |                   | 12 U.S.C. §     | 1786(e)(1).        |
| orders   | b |                   | 1818(b)(1); 12  |                    |
|          | a |                   | U.S.C.          |                    |
|          | n |                   | §§              |                    |
|          | k |                   | 1818(b)(6)-(7). |                    |
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+----------+---+-------------------+-----------------+--------------------+
| T        | I |                   | Same as         | Same as national   |
| emporary | f |                   | national banks. | banks. 12 U.S.C.   |
| cease-an | t |                   | 12 U.S.C. §     | §§ 1786(e)(3)-(4), |
| d-desist | h |                   | 1818(c)(1).     | (f)(1).            |
| order    | e |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| P        | A |                   | Same as         | Same as national   |
| ermanent | f |                   | national banks. | banks. 12 U.S.C.   |
| cease-an | t |                   | 12 U.S.C. §§    | §§ 1786(e)(1)-(2). |
| d-desist | e |                   | 1818(b)(1)-(2). |                    |
| order    | r |                   |                 |                    |
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|          | C |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Removal  | I |                   | Same as         | Similar to         |
| and      | f |                   | national banks. | national banks. 12 |
| pro      | t |                   | 12 U.S.C. §     | U.S.C. §§          |
| hibition | h |                   | 1818(e)(1); 12  | 1786(g)(1), (3),   |
| a        | e |                   | U.S.C. §§       | (4).               |
| uthority | r |                   | 1818(e)(3)-(4). |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Civil    | F |                   | Same as         | Same as national   |
| money    | o |                   | national banks. | banks. 12 U.S.C.   |
| p        | r |                   | 12 U.S.C. §§    | §§1786(k),         |
| enalties | v |                   | 1818(i)(1),     | (2)(A)-(D), (H).   |
|          | i |                   | (2)(A)-(D).     |                    |
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|          | 8 |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| #####    |   |                   |                 |                    |
| #### Con |   |                   |                 |                    |
| sumer Pr |   |                   |                 |                    |
| otection |   |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| Truth in | T |                   | Same as         | Same as national   |
| Savings  | h |                   | national banks. | banks. 12 U.S.C. § |
| Act      | e |                   | 12 U.S.C. §     | 4305(c).           |
|          | T |                   | 4305(c).        |                    |
|          | r |                   |                 | TISA directs the   |
|          | u |                   | Same as         | NCUA to promulgate |
|          | t |                   | national banks. | rules              |
|          | h |                   | 12 U.S.C. §     | "substantially     |
|          | i |                   | 4308(a); 12     | similar" to those  |
|          | n |                   | C.F.R. part     | promulgated by the |
|          | S |                   | 230.            | Federal Reserve.   |
|          | a |                   |                 | 12 U.S.C. § 4311;  |
|          | v |                   |                 | 12 C.F.R. part     |
|          | i |                   |                 | 707. Non-automated |
|          | n |                   |                 | credit unions have |
|          | g |                   |                 | been exempted from |
|          | s |                   |                 | TISA. 12 U.S.C. §  |
|          | A |                   |                 | 4313(6).           |
|          | c |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Truth in | T |                   | Same as         | Same as national   |
| Lending  | h |                   | national banks. | banks. 15 U.S.C. § |
| Act      | e |                   | 15 U.S.C. §     | 1601 *et seq*.; 12 |
|          | T |                   | 1601 *et seq*.; | C.F.R. § 226.1(b). |
|          | r |                   | 12 C.F.R. §     |                    |
|          | u |                   | 226.1(b).       | Same as national   |
|          | t |                   |                 | banks. 15 §        |
|          | h |                   | Same as         | 1602(f).           |
|          | i |                   | national banks. |                    |
|          | n |                   | 15 U.S.C. §     |                    |
|          | L |                   | 1602(f).        |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Equal    | T |                   | Same as         | Same as national   |
| Credit   | h |                   | national banks. | banks. 15 U.S.C. § |
| Opp      | e |                   | 15 U.S.C. §     | 1691c(a)(1)(C)(3); |
| ortunity | E |                   | 1691 *et seq*.; | 12 C.F.R. §        |
| Act      | q |                   | 12 C.F.R. §     | 701.31.            |
|          | u |                   | 202.1(b).       |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Fair     | T |                   | Same as         | Same as national   |
| Debt     | h |                   | national banks. | banks. 15 U.S.C. § |
| Co       | e |                   | 15 U.S.C. §     | 1692l(b)(3).       |
| llection | F |                   | 1692 *et seq*.  |                    |
| P        | a |                   |                 |                    |
| ractices | i |                   | Same as         |                    |
| Act      | r |                   | national banks. |                    |
|          | D |                   | 15 U.S.C. §     |                    |
|          | e |                   | 1692l(a); 15    |                    |
|          | b |                   | U.S.C. §        |                    |
|          | t |                   | 1692l(b).       |                    |
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+----------+---+-------------------+-----------------+--------------------+
| El       | T |                   | Same as         | Same as national   |
| ectronic | h |                   | national banks. | banks. 15 U.S.C. § |
| Fund     | e |                   | 15 U.S.C. §     | 1693a(8).          |
| Transfer | E |                   | 1693.           |                    |
| Act      | l |                   |                 |                    |
|          | e |                   | Same as         |                    |
|          | c |                   | national banks. |                    |
|          | t |                   | 15 U.S.C. §§    |                    |
|          | r |                   | 1693b(a),       |                    |
|          | o |                   | 1693a(8); 12    |                    |
|          | n |                   | C.F.R. part     |                    |
|          | i |                   | 205.            |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Home     | T |                   | Same as         | Same as national   |
| Mortgage | h |                   | national banks. | national banks. 12 |
| Di       | e |                   | 12 U.S.C. §     | U.S.C. § 2801; 12  |
| sclosure | H |                   | 2801; 12 C.F.R. | C.F.R. § 203.1(b); |
| Act      | o |                   | § 203.1(b);     |                    |
|          | m |                   |                 | Same as national   |
|          | e |                   | Same as         | banks. 12 U.S.C. § |
|          | M |                   | national banks. | 2803; 12 C.F.R. §  |
|          | o |                   | 12 U.S.C. §     | 203.1(c).          |
|          | r |                   | 2803; 12 C.F.R. |                    |
|          | t |                   | § 203.1(c).     | Same as national   |
|          | g |                   |                 | banks. 12 U.S.C. § |
|          | a |                   | Same as         | 2803(f); 12 C.F.R. |
|          | g |                   | national banks. | § 203.1(d).        |
|          | e |                   | 12 U.S.C. §     |                    |
|          | D |                   | 2803(f); 12     | Same as national   |
|          | i |                   | C.F.R. §        | banks. 12 U.S.C. § |
|          | s |                   | 203.1(d).       | 2802; 12 C.F.R. §  |
|          | c |                   |                 | 203.2(e).          |
|          | l |                   | Same as         |                    |
|          | o |                   | national banks. | Same as national   |
|          | s |                   | 12 U.S.C. §     | banks. 12 U.S.C. § |
|          | u |                   | 2802; 12 C.F.R. | 2804(a).           |
|          | r |                   | § 203.2(e).     |                    |
|          | e |                   |                 | Same as national   |
|          | A |                   | Same as         | banks. 12 U.S.C. § |
|          | c |                   | national banks. | 2804(b).           |
|          | t |                   | 12 U.S.C. §     |                    |
|          | ( |                   | 2804(a).        |                    |
|          | H |                   |                 |                    |
|          | M |                   | Same as         |                    |
|          | D |                   | national banks. |                    |
|          | A |                   | 12 U.S.C. §     |                    |
|          | ) |                   | 2804(b).        |                    |
|          | r |                   |                 |                    |
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|          | C |                   |                 |                    |
|          | . |                   |                 |                    |
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|          | 2 |                   |                 |                    |
|          | 8 |                   |                 |                    |
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|          | . |                   |                 |                    |
+----------+---+-------------------+-----------------+--------------------+
| C        | T |                   | Same as         | Federal credit     |
| ommunity | h |                   | national banks. | unions are not     |
| Rein     | e |                   | 12 U.S.C. §     | subject to CRA.    |
| vestment | C |                   | 2901(b).        | However, a recent  |
| Act      | o |                   |                 | NCUA regulation    |
|          | m |                   |                 | requires any       |
|          | m |                   |                 | federal credit     |
|          | u |                   |                 | union expanding,   |
|          | n |                   |                 | converting to, or  |
|          | i |                   |                 | chartering a       |
|          | t |                   |                 | community credit   |
|          | y |                   |                 | union to prepare a |
|          | R |                   |                 | written plan for   |
|          | e |                   |                 | serving its entire |
|          | i |                   |                 | community.         |
|          | n |                   |                 | Existing community |
|          | v |                   |                 | credit unions are  |
|          | e |                   |                 | expected to have   |
|          | s |                   |                 | their plans in     |
|          | t |                   |                 | place by December  |
|          | m |                   |                 | 31, 2001. 65 Fed.  |
|          | e |                   |                 | Reg. 64,512 (Oct.  |
|          | n |                   |                 | 27, 2000).         |
|          | t |                   |                 |                    |
|          | A |                   |                 |                    |
|          | c |                   |                 |                    |
|          | t |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Consumer | T |                   | Same as         | Same as national   |
| Leasing  | h |                   | national banks. | banks. 15 U.S.C. § |
| Act      | e |                   | 15 U.S.C. §     | 1667-1667c; 12     |
|          | C |                   | 1667-1667c; 12  | C.F.R. § 213.1(b). |
|          | o |                   | C.F.R. §        |                    |
|          | n |                   | 213.1(b).       | Same as national   |
|          | s |                   |                 | banks. 15 U.S.C. § |
|          | u |                   | Same as         | 1604(a).           |
|          | m |                   | national banks. |                    |
|          | e |                   | 15 U.S.C. §     |                    |
|          | r |                   | 1604(a).        |                    |
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+----------+---+-------------------+-----------------+--------------------+
| E        | T |                   | Same as         | Same as national   |
| xpedited | h |                   | national banks. | banks. 12 U.S.C. § |
| Funds    | e |                   | 12 U.S.C. §     | 4001 *et seq*.; 12 |
| Avai     | E |                   | 4001 *et seq*.; | C.F.R. part 229.   |
| lability | x |                   | 12 C.F.R. part  |                    |
| Act      | p |                   | 229.            | Same as national   |
|          | e |                   |                 | banks. 12 U.S.C. § |
|          | d |                   | Same as         | 4008.              |
|          | i |                   | national banks. |                    |
|          | t |                   | 12 U.S.C. §     |                    |
|          | e |                   | 4008.           |                    |
|          | d |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+
| Privacy  | N |                   | Same as         | Substantially the  |
|          | a |                   | national banks. | same as national   |
|          | t |                   | 15 U.S.C. §     | banks. 15 U.S.C. § |
|          | i |                   | 6802; 12 C.F.R. | 6802; 12 C.F.R.    |
|          | o |                   | part 573.       | part 716.          |
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+----------+---+-------------------+-----------------+--------------------+
| Real     | T |                   | Same as         | Same as national   |
| Estate   | h |                   | national banks. | banks. 12 U.S.C. § |
| Se       | e |                   | 12 U.S.C. §     | 2601 *et seq*.     |
| ttlement | R |                   | 2601 *et seq*.  |                    |
| Pr       | e |                   |                 | Same as national   |
| ocedures | a |                   | Same as         | banks. 12 U.S.C. § |
| Act      | l |                   | national banks. | 2603(a); 24 C.F.R. |
|          | E |                   | 12 U.S.C. §     | § 3500.8.          |
|          | s |                   | 2603(a); 24     |                    |
|          | t |                   | C.F.R. §        |                    |
|          | a |                   | 3500.8.         |                    |
|          | t |                   |                 |                    |
|          | e |                   |                 |                    |
|          | S |                   |                 |                    |
|          | e |                   |                 |                    |
|          | t |                   |                 |                    |
|          | t |                   |                 |                    |
|          | l |                   |                 |                    |
|          | e |                   |                 |                    |
|          | m |                   |                 |                    |
|          | e |                   |                 |                    |
|          | n |                   |                 |                    |
|          | t |                   |                 |                    |
|          | P |                   |                 |                    |
|          | r |                   |                 |                    |
|          | o |                   |                 |                    |
|          | c |                   |                 |                    |
|          | e |                   |                 |                    |
|          | d |                   |                 |                    |
|          | u |                   |                 |                    |
|          | r |                   |                 |                    |
|          | e |                   |                 |                    |
|          | s |                   |                 |                    |
|          | A |                   |                 |                    |
|          | c |                   |                 |                    |
|          | t |                   |                 |                    |
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|          | S |                   |                 |                    |
|          | P |                   |                 |                    |
|          | A |                   |                 |                    |
|          | ) |                   |                 |                    |
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+----------+---+-------------------+-----------------+--------------------+

[^1]: This table compares statutory and regulatory rules across
    *federally chartered* depository institutions (*i.e.*, national
    banks, federal savings associations, and federal credit unions),
    although many of these rules apply to all federally insured
    depository institutions. However, the table does not attempt to
    catalogue all of the authority available to federally chartered
    depository institutions; rather, it presents a sample that will
    illustrate how federal credit unions compare with other federally
    chartered depository institutions.

[^2]: This portion of the table primarily addresses those activities in
    which depository institutions may engage directly. Activities
    engaged in through affiliates are discussed elsewhere in this table.

[^3]: Federal credit unions are member-owned cooperatives. 12 U.S.C. §§
    1752(1) and (5). Therefore, the Federal Credit Union Act refers to
    member deposits as member shares, whether the share represents a
    demand deposit, time deposit, or certificate of deposit. 12 U.S.C. §
    1752(5).

[^4]: The lending limits apply to all forms of lending by all
    federally-chartered depository institutions unless specifically
    exempted.

[^5]: ^?^ A similar term, "paid-in and unimpaired capital and surplus"
    is defined, for purposes of Central Liquidity Facility rules, as
    generally consisting of the paid-in balance of share accounts and
    deposits plus undivided earnings. 12 C.F.R. § 725.2(o). However, the
    regulations governing federal credit union lending limits contain no
    definition.

[^6]: Under a net lease, the institution bears no obligation to service,
    repair, maintain, replace or insure the leased property. 12 C.F.R. §
    23.2(f). With a full-payout lease, the institution reasonably
    expects to realize the return of its investment in the leased
    property, as well as estimated costs of financing. 12 C.F.R. §
    23.2(e). For federal savings associations, a full-payout lease also
    requires that the estimated cost of financing the property over the
    term of the lease does not exceed 25% of the original cost of the
    property to the savings association. 12 C.F.R. § 560.41(b)(2). Under
    these leases, an institution's return comes from the periodic lease
    payments, tax benefits, and the residual value of the property.

[^7]: Federal credit unions cannot be owned by a holding company, but
    may only exist in a cooperative form, 12 U.S.C. § 1753, and they may
    not own other depository institutions, 12 U.S.C. § 1757(7)(I).
    Therefore, the discussion of affiliates does not include holding
    companies.

[^8]: For example, the total value of long-term real estate loans in
    excess of 25% of the institution's portfolio (*i.e.*, real estate
    loans and lines of credit−excluding member business loans and lines
    of credit−that will not mature or reprice within five years). 12
    C.F.R. § 702.104(b).

[^9]: Institution-affiliated parties include: directors, officers,
    employees, and agents of the institution; anyone who has or is
    required to file a change-in-control notice; a shareholder, joint
    venture partner, or consultant who participates in the conduct of
    the institution's activities; and any independent contractor who
    knowingly or recklessly participates in any violation of statute or
    regulation, any breach of fiduciary duty, or any unsafe or unsound
    practice which has or may harm the institution in a significant
    fashion. 12 U.S.C. § 1813(u).