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S-Corporation › Dividends › Basel III

Goodwin

FDIC Issues Guidance on Requests by Banks That Are S-Corporations for Dividend Exceptions to Capital Conservation Buffer

Goodwin on

The FDIC issued guidance (the “Guidance”; FIL-40-2014) to banks and savings associations that have elected S-corporation tax treatment (collectively, “S-corporation Banks” and each an “S-corporation Bank”) concerning the...more

Orrick - Finance 20/20

FDIC Gives Guidance to S-Corporation Banks Regarding Dividends under Basel III

Orrick - Finance 20/20 on

On July 21, the FDIC clarified how it will evaluate requests by S-Corporation Banks to make dividend payments that would otherwise be prohibited under the Basel III capital conservation buffer. New Basel III capital rules...more

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