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  • About
    • Membership
    • News
    • Boards and Committees
    • Alice Dittman Trailblazer Award
    • NBA Foundation
    • Leadership Program
    • Staff Directory >
      • Contact Us
  • Workforce
    • Careers
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    • Legislative Update
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    • In-person Events/Training
    • Webinars
    • ABA Training
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    • Sponsorships and Exhibits
    • Young Bankers (YBON)
  • Insurance
    • Agency Services >
      • Commercial Insurance
      • Personal Insurance
      • Livestock, Irrigation and Farm Insurance
      • Surety Bonds
    • Bank Property & Liability
    • Financial Institution Insurance
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  • Bank Resources
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RELATIONS WITH AFFILIATES: FEDERAL RESERVE BOARD; SECTION 23B

I.          INTRODUCTION

The Competitive Equality Banking Act of 1987 contains a new section to the Federal Reserve Act, section 23B, which restricts transactions between member banks and their affiliates.  Section 23B, which became effective on August 10, 1987, essentially expands existing section 23A (23 U.S.C. 371c) by imposing four additional types of restrictions:

  1. A requirement that the terms of affiliate transactions be comparable to terms of similar non-affiliate transactions;
     
  2. A restriction on the extent that a bank may, as a fiduciary, purchase securities and other assets from an affiliate;
     
  3. A restriction on the purchase of securities where an affiliate is the principal underwriter; and
     
  4. A prohibition on agreements and advertising providing or suggesting that a bank is responsible for the obligations of its affiliates.

These restrictions are summarized below.  Section 23B generally incorporates the definitions used in section 23A.  However, banks are not “affiliates” for purposes of section 23B.

II.        COMPARABILITY REQUIREMENT

Transactions subject to the comparability requirement must be either:

  1. On terms and under circumstances, including credit standards, that are at least as favorable to the bank or subsidiary as those prevailing at the time for comparable transactions with non-affiliates; or
     
  2. If there are no comparable transactions, on terms and under circumstances that in good faith would be offered to or would apply to non-affiliates.

The comparability requirement applies to the following types of transactions involving a member bank or its subsidiary:

  1. Any “covered transaction,” as defined in section 23A (but excluding transactions exempted under S. 371c(d)), with an affiliate;
     
  2. Any sale of securities or other assets (including assets subject to an agreement to repurchase) to an affiliate;
     
  3. Any payment of money or furnishing of services to an affiliate under a contract, lease, or otherwise;
     
  4. Any transaction in which an affiliate acts as an agent or broker or receives a fee from the bank for its services to the banks or any other person; and
     
  5. Any transaction with a third party if an affiliate either has a financial interest in the third party or is a participant in the transaction or a related transaction.

Moreover, for purposes of the comparability requirement, a transaction shall be deemed to be with an affiliate if any of the proceeds are transferred to or used for the benefit of the affiliate. Additionally, under the last item above, the requirement can apply to loans made to non-affiliated third parties which are dealing with an affiliate.

III.       RESTRICTIONS ON FIDUCIARY PURCHASES FROM AFFILIATES

A bank or its subsidiary may not as a fiduciary purchase any asset or security from an affiliate unless the purchase is permitted:

  1. Under the instrument creating the fiduciary relationship;
     
  2. By court order; or
     
  3. By the law of the jurisdiction governing the fiduciary relationship.

However, a bank will not be deemed to be a fiduciary for this purpose when acting as a broker.

IV.       PURCHASE OF SECURITIES WHERE AN AFFILIATE IS THE UNDERWRITER

A bank or its subsidiary, as fiduciary or principal, may not purchase or acquire any security, during the existence of any underwriting or selling syndication, if an affiliate is a principal underwriter of that security.  However, such securities may be purchased or acquired if the acquisition is approved by a majority of a bank’s directors who are not officers or employees of the bank or any of its affiliates and if the approval is granted before the securities are initially offered for sale to the public.

Such approval may be either in the form of a prior approval of the specific acquisition or by the advance establishment of specific standards for such acquisitions.  However, if the latter, the outside directors will be responsible for regularly reviewing acquisitions under the standards and to periodically review the standards to assure that they continue to be appropriate in light of mrket and other conditions.

V.        RESTRICTIONS ON RESPONSIBILITY FOR AFFILIATE OBLIGATIONS

A bank, its subsidiaries, and its affiliates, may not publish any advertisement or enter into any agreement stating or suggesting that the bank shall in any way be responsible for the obligations of its affiliates.

VI.       CONCLUSION

The Federal Reserve Board has the authority to issue regulations exempting transactions or relationships from the above requirements and excluding certain subsidiaries of a bank holding company from the definitions of “affiliate” for purpose of this section, if the Board finds such exemptions or exclusions to be in the public interest and consistent with the purposes of the new section 23B.

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