[Federal Register: July 11, 2007 (Volume 72, Number 132)]
[Notices]               
[Page 37921-37959]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr11jy07-143]                         


[[Page 37921]]

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Part III

Department of the Treasury
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Office of the Comptroller of the Currency



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Office of Thrift Supervision



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Federal Reserve System
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Federal Deposit Insurance Corporation
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Community Reinvestment Act; Interagency Questions and Answers Regarding 
Community Reinvestment; Notice


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DEPARTMENT OF THE TREASURY

Office of the Comptroller of the Currency

[Docket ID OCC-2007-0012]
FEDERAL RESERVE SYSTEM
[Docket No. OP-1290]
FEDERAL DEPOSIT INSURANCE CORPORATION
RIN 3064-AC97
DEPARTMENT OF THE TREASURY

Office of Thrift Supervision

[Docket ID OTS-2007-0030]

 
Community Reinvestment Act; Interagency Questions and Answers 
Regarding Community Reinvestment; Notice

AGENCIES: Office of the Comptroller of the Currency, Treasury (OCC); 
Board of Governors of the Federal Reserve System (Board); Federal 
Deposit Insurance Corporation (FDIC); Office of Thrift Supervision, 
Treasury (OTS).

ACTION: Notice and request for comment.

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SUMMARY: The staffs of the OCC, the Board, the FDIC, and OTS 
(collectively, the ``agencies'') have combined three previously adopted 
publications of informal staff guidance answering questions regarding 
community reinvestment (Interagency Questions and Answers). The 
Interagency Questions and Answers address frequently asked questions 
about community reinvestment to assist agency personnel, financial 
institutions, and the public. The agencies are proposing nine new 
questions and answers, as well as substantive and technical revisions 
to the existing Interagency Questions and Answers. Among the proposed 
new questions and answers is one that addresses activities engaged in 
by a majority-owned financial institution with a minority-or women-
owned financial institution or a low-income credit union. In addition, 
three revisions are intended to encourage institutions to work with 
homeowners who are unable to make mortgage payments by highlighting 
that they can receive CRA consideration for foreclosure prevention 
programs for low- and moderate-income homeowners, consistent with the 
interagency Statement on Working with Mortgage Borrowers issued April 
17, 2007. Public comment is invited on the proposed new and revised 
questions and answers, as well as any other community reinvestment 
issues.

DATES: Comments on the proposed questions and answers are requested by 
September 10, 2007.

ADDRESSES: Comments should be directed to:
    OCC: You may submit comments by any of the following methods:
     E-mail: regs.comments@occ.treas.gov.
     Fax: (202) 874-4448.
     Mail: Office of the Comptroller of the Currency, 250 E 
Street, SW., Mail Stop 1-5, Washington, DC 20219.
     Hand Delivery/Courier: 250 E Street, SW., Attn: Public 
Information Room, Mail Stop 1-5, Washington, DC 20219.
    Instructions: You must include ``OCC'' as the agency name and 
``Docket ID OCC-2007-0012'' in your comment. In general, OCC will enter 
all comments received into the docket without change, including any 
business or personal information that you provide such as name and 
address information, e-mail addresses, or phone numbers. Comments, 
including attachments and other supporting materials, received are part 
of the public record and subject to public disclosure. Do not enclose 
any information in your comment or supporting materials that you 
consider confidential or inappropriate for public disclosure.
    You may review comments and other related materials by any of the 
following methods:
     Viewing Comments Personally: You may personally inspect 
and photocopy comments at the OCC's Public Information Room, 250 E 
Street, SW., Washington, DC. For security reasons, the OCC requires 
that visitors make an appointment to inspect comments. You may do so by 
calling (202) 874-5043. Upon arrival, visitors will be required to 
present valid government-issued photo identification and submit to 
security screening in order to inspect and photocopy comments.
     Docket: You may also view or request available background 
documents and project summaries using the methods described above.
    Board: You may submit comments, identified by Docket No. OP-1290, 
by any of the following methods:
     Agency Web Site: http://www.federalreserve.gov Follow the instructions for submitting comments at http://www.federalreserve.gov/.

.

     Federal eRulemaking Portal: http://www.regulations.gov. 

Follow the instructions for submitting comments.
     E-mail: regs.comments@federalreserve.gov. Include docket 
number in the subject line of the message.
     Fax: 202/452-3819 or 202/452-3102.
     Mail: Jennifer J. Johnson, Secretary, Board of Governors 
of the Federal Reserve System, 20th Street and Constitution Avenue, 
NW., Washington, DC 20551.

All public comments are available from the Board's Web site at http://www.federalreserve.gov/generalinfo/foia/ProposedRegs.cfm
 as submitted, 

unless modified for technical reasons. Accordingly, your comments will 
not be edited to remove any identifying or contact information. Public 
comments may also be viewed electronically or in paper in Room MP-500 
of the Board's Martin Building (20th and C Streets, NW.) between 9 a.m. 
and 5 p.m. on weekdays.
    FDIC: You may submit comments, identified by RIN number 3064-AC97 
by any of the following methods:
     Agency Web site: http://www.fdic.gov/regulations/laws/federal/propose.html.
 Follow instructions for submitting comments on 

the Agency Web Site.
     E-mail: Comments@FDIC.gov. Include the RIN number in the 
subject line of the message.
     Mail: Robert E. Feldman, Executive Secretary, Attention: 
Comments, Federal Deposit Insurance Corporation, 550 17th Street, NW., 
Washington, DC 20429.
     Hand Delivery/Courier: Guard station at the rear of the 
550 17th Street Building (located on F Street) on business days between 
7 a.m. and 5 p.m.
    Instructions: All submissions received must include the agency name 
and RIN number. All comments received will be posted without change to 
http://www.fdic.gov/regulations/laws/federal/propose.html including any 

personal information provided.
    OTS: You may submit comments, identified by ID OTS-2007-0030, by 
any of the following methods:
     E-mail: regs.comments@ots.treas.gov. Please include ID 
OTS-2007-0030 in the subject line of the message and include your name 
and telephone number in the message.
     Fax: (202) 906-6518.
     Mail: Regulation Comments, Chief Counsel's Office, Office 
of Thrift Supervision, 1700 G Street, NW., Washington, DC 20552, 
Attention: ID OTS-2007-0030.
     Hand Delivery/Courier: Guard's Desk, East Lobby Entrance, 
1700 G Street, NW., from 9 a.m. to 4 p.m. on business days, Attention: 
Regulation Comments, Chief Counsel's Office, Attention: ID OTS-2007-
0030.
    Instructions: All submissions received must include the agency name 
and

[[Page 37923]]

docket number for this notice. All comments received will be entered 
into the docket without change, including any personal information 
provided. Comments, including attachments and other supporting 
materials received are part of the public record and subject to public 
disclosure. Do not enclose any information in your comment or 
supporting materials that you consider confidential or inappropriate 
for public disclosure.
     Viewing Comments On-Site: You may inspect comments at the 
Public Reading Room, 1700 G Street, NW., by appointment. To make an 
appointment for access, call (202) 906-5922, send an e-mail to 
public.info@ots.treas.gov, or send a facsimile transmission to (202) 

906-6518. (Prior notice identifying the materials you will be 
requesting will assist us in serving you.) We schedule appointments on 
business days between 10 a.m. and 4 p.m. In most cases, appointments 
will be available the next business day following the date we receive a 
request.

FOR FURTHER INFORMATION CONTACT:
    OCC: Margaret Hesse, Special Counsel, Community and Consumer Law 
Division, (202) 874-5750; or Karen Tucker, National Bank Examiner, 
Compliance Policy Division, (202) 874-4428, Office of the Comptroller 
of the Currency, 250 E Street, SW., Washington, DC 20219.
    Board: Anjanette M. Kichline, Senior Supervisory Consumer Financial 
Services Analyst, (202) 785-6054; or Brent Lattin, Attorney, (202) 452-
3667, Division of Consumer and Community Affairs, Board of Governors of 
the Federal Reserve System, 20th Street and Constitution Avenue, NW., 
Washington, DC 20551.
    FDIC: Mira Marshall, Acting Chief, CRA & Fair Lending Section, 
(202) 898-3912; Faye Murphy, Fair Lending Specialist, Division of 
Supervision and Consumer Protection, (202) 898-6613; or Susan van den 
Toorn, Counsel, Legal Division, (202) 898-8707, Federal Deposit 
Insurance Corporation, 550 17th Street, NW., Washington, DC 20429.
    OTS: Celeste Anderson, Senior Project Manager, Compliance and 
Consumer Protection, (202) 906-7990; or Richard Bennett, Counsel, 
Regulations and Legislation Division, (202) 906-7409, Office of Thrift 
Supervision, 1700 G Street, NW., Washington, DC 20552.

SUPPLEMENTARY INFORMATION:

Background

    The OCC, the Board, the FDIC, and OTS implement the Community 
Reinvestment Act (CRA) (12 U.S.C. 2901 et seq.) through their CRA 
regulations. See 12 CFR parts 25, 228, 345, and 563e. The OCC, Board, 
and FDIC revised their CRA regulations in a joint final rule published 
on August 2, 2005 (70 FR 44256) (2005 joint final rule). OTS did not 
join the agencies in adopting the August 2005 joint final rule; OTS 
published separate final rules on August 18, 2004 (69 FR 51155), March 
2, 2005 (70 FR 10023), April 12, 2006 (71 FR 18614), and March 22, 2007 
(72 FR 13429). Upon the effective date of OTS's March 2007 final rule, 
July 1, 2007, OTS's CRA regulation will be substantially the same as 
the CRA regulations of the OCC, Board, and FDIC.
    The agencies' regulations are interpreted primarily through 
``Interagency Questions and Answers Regarding Community Reinvestment,'' 
which provide guidance for use by agency personnel, financial 
institutions, and the public, and which are supplemented periodically. 
Interagency Questions and Answers were first published under the 
auspices of the Federal Financial Institution Examination Council in 
1996 (61 FR 54647), and were revised on July 12, 2001 (2001 Questions 
and Answers) (66 FR 36620).
    Subsequent to the adoption of the 2005 joint final rule, the OCC, 
Board, and FDIC, after notice and public comment, published new 
guidance in the form of questions and answers on March 10, 2006 (71 FR 
12424) (2006 Questions and Answers). Because of the desire to provide 
guidance about the 2005 joint final rule in a timely manner, the 2006 
Questions and Answers addressed primarily matters related to the 2005 
joint final rule, without updating the 2001 Questions and Answers. On 
September 5, 2006, after notice and public comment, OTS published new 
guidance in the form of questions and answers pertaining to the revised 
definition of ``community development'' and certain other provisions of 
the CRA rule common to all four agencies (OTS's September 2006 
Questions and Answers). 71 FR 52375. The 2001 Questions and Answers 
remained effective along with the new 2006 Questions and Answers and 
OTS's September 2006 Questions and Answers.

These Proposed Interagency Questions and Answers and Request for 
Comment

    The document published today combines the previously adopted 2001 
Questions and Answers with the 2006 Questions and Answers and OTS's 
September 2006 Questions and Answers. In addition, the agencies are 
proposing for comment nine new questions and answers that will be added 
to the Interagency Questions and Answers. These nine new questions and 
answers are described below. OTS is also proposing four new and one 
revised questions and answers that are virtually identical to new and 
revised questions and answers the OCC, Board, and FDIC adopted in the 
2006 Questions and Answers. The proposed questions and answers that are 
new for OTS are Q&As Sec.  ----.12(u)(2)--1, Sec.  ----.26(c)--1, Sec.  
----.26(c)(3)--1, and Sec.  ----.26(c)(4)--1; the proposed revised 
question and answer for OTS is Q&A Sec.  ----.26--1. These Q&As 
primarily relate to intermediate small savings associations.
    The agencies are also proposing to revise many of the previously 
adopted questions and answers. Most of the revisions are not 
substantive, rather they clarify or update the existing questions and 
answers, move existing questions and answers within the guidance (Q&As 
Sec.  ----.21(a)--1 and Sec.  ----.28(b)--1), or merely conform the 
numbering of the question to the correct regulatory provision. The 
agencies also propose to delete an appendix that listed contact 
information for Bureau of Census offices because institutions may now 
obtain information from the FFIEC's Web site. The agencies are 
explicitly requesting comment on specific questions and answers in 
which the revisions may be deemed to be of significance. These proposed 
revised questions and answers are also discussed below.
    The proposed new and revised questions and answers have been added 
to the combined Interagency Questions and Answers, which is being 
published in its entirety to enable commenters to review the proposed 
revisions in the context of the rest of the guidance. The text of the 
combined Interagency Questions and Answers is found at the end of this 
publication. Language that is proposed to be deleted as compared to the 
2001 and 2006 Questions and Answers adopted by the OCC, Board, and FDIC 
is bracketed; language that is proposed to be added to these agencies' 
guidance is enclosed within arrows. Where these agencies' current 
questions and answers differ substantially from those of OTS, the 
differences are footnoted. After the agencies have considered any 
comments received in response to this proposal, the agencies will 
publish the final guidance in the Federal Register.
    The Interagency Questions and Answers are grouped by the provision 
of the CRA regulations that they discuss, are presented in the same 
order as the regulatory provisions, and employ an abbreviated method of 
citing to the regulations. For example, the small bank

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performance standards for national banks appear at 12 CFR 25.26; for 
Federal Reserve System member banks supervised by the Board, they 
appear at 12 CFR 228.26; for state nonmember banks, they appear at 12 
CFR 345.26; and for thrifts, the small savings association performance 
standards appear at 12 CFR 563e.26. Accordingly, the citation would be 
to 12 CFR ----.26. Each question is numbered using a system that 
consists of the regulatory citation (as described above) and a number, 
connected by a dash. For example, the first question addressing 12 CFR 
----.26 would be identified as Sec.  ----.26--1.
    Although a particular question and answer may be found under one 
regulatory provision, e.g., 12 CFR ----.22 relating to the lending 
test, its content may also be applicable to, for example, small 
institutions, which are evaluated pursuant to small institution 
performance standards found at 12 CFR ----.26. Thus, readers with a 
particular interest in small institution issues, for example, should 
also consult the guidance that describes the lending, investment, and 
service tests. To assist readers in finding relevant guidance, the 
Interagency Questions and Answers will be indexed by topic when they 
are adopted as final guidance.

Proposed New Questions and Answers

    The agencies specifically request comment on the nine proposed new 
questions and answers described below.
    I. Investments in minority- or women-owned financial institutions 
and low-income credit unions.
    The CRA statute provides that, when evaluating the CRA performance 
of a non-minority-owned and non-women-owned (majority-owned) financial 
institution, the agencies may consider as a factor capital investment, 
loan participation, and other ventures undertaken by the institution in 
cooperation with minority- and women-owned financial institutions and 
low-income credit unions provided that these activities help meet the 
credit needs of local communities in which such institutions are 
chartered. 12 U.S.C. 2903(b). The agencies' CRA regulations do not 
specifically address activities that a majority-owned financial 
institution may engage in with a minority- or women-owned financial 
institution or a low-income credit union.
    The Interagency Questions and Answers currently describe 
investments in minority- and women-owned financial institutions and 
low-income credit unions as an example of a qualified investment in Q&A 
Sec.  ----.12(t)--4.
    The agencies have been asked whether a majority institution's 
activity in conjunction with a minority- or women-owned financial 
institution or low-income credit union must benefit the majority-owned 
institution's assessment area(s) or the broader statewide or regional 
area that includes the majority-owned institution's assessment area(s). 
The CRA statute specifies that the activities must help meet the credit 
needs of local communities in which the minority- or women-owned 
institutions or low-income credit unions are chartered.
    The agencies generally evaluate institutions' activities in the 
institution's assessment area(s) or a broader statewide or regional 
area that includes the assessment area(s). For example, a community 
development loan is defined, in part, as one benefiting the 
institution's assessment area(s) or a broader statewide or regional 
area that includes the institution's assessment area(s). 12 CFR --
--.12(h)(2)(ii). Similarly, the investment test evaluates an 
institution's record of helping to meet the credit needs of its 
assessment area(s) through qualified investments that benefit its 
assessment area(s) or a broader statewide or regional area that 
includes its assessment area(s). 12 CFR ----.23(a). In addition, the 
service test evaluates an institution's record of helping to meet the 
credit needs of its assessment area(s) through its provision of retail 
banking and community development services. 12 CFR ----.24(a). Finally, 
the community development test applicable to wholesale and limited 
purpose institutions states that community development activities that 
benefit the institution's assessment area(s) or the broader statewide 
or regional area that includes its assessment area(s) are considered in 
a CRA evaluation, and community development activities that benefit 
areas outside the institution's assessment area(s) will be considered 
if the institution has adequately addressed the needs of its assessment 
area(s). 12 CFR ----.25(e).
    The agencies propose a new question and answer, Sec. ----.12(g)--4, 
that would give full effect to section 2903(b)'s broader geographic 
language. The proposed question and answer would state that activities 
engaged in by a majority-owned financial institution with a minority- 
or women-owned financial institution or a low-income credit union that 
benefit the local communities where the minority- or women-owned 
financial institution or low-income credit union is located will be 
favorably considered in the CRA performance evaluation of the majority-
owned institution. The minority- or women-owned institution or low-
income credit union need not be located in, and the activities need not 
benefit, the assessment area(s) of the majority-owned institution or 
the broader statewide or regional area that includes its assessment 
area(s).
    II. Intermediate small institutions' affordable home mortgage loans 
and small business and small farm loans.
    Q&A Sec. ----.12(h)--2 states that mortgage loans made by a retail 
institution that is not required to report such loans under the Home 
Mortgage Disclosure Act (HMDA) will be evaluated as home mortgage 
loans, and that small business and small farm loans made by an 
institution that is not required to report small business and small 
farm loan data under the CRA regulations will, nonetheless, be 
evaluated as small business and small farm loans. Institutions do not 
have the option of having such loans considered as community 
development loans.
    The agencies are proposing a new question and answer, Sec. --
--.12(h)--3, which would clarify this guidance only as it affects 
intermediate small institutions. Intermediate small institutions are 
not required to collect and report small business and small farm loan 
data pursuant to the CRA regulations. Further, some intermediate small 
institutions may not be required to report home mortgage loans under 
the HMDA. Unlike large or small retail institutions, intermediate small 
institutions' lending is evaluated using two performance tests, which 
are rated separately--the retail lending test and the community 
development test. If the current guidance (Q&A Sec. ----.12(h)--2) were 
applied to an intermediate small institution, its overall CRA 
performance under the two tests may be adversely affected because home 
mortgage loans and small loans to businesses and farms that have a 
community development purpose could never be considered under the 
community development test. The proposed question and answer would 
permit institutions evaluated under the intermediate small institution 
performance standards to choose to have such loans evaluated as 
community development loans, provided the loans otherwise meet the 
regulatory definition of ``community development,'' or as retail home 
mortgages, small business loans, or small farm loans, as applicable. An 
institution that elects to have certain home mortgage, small business, 
or small farm loans considered as community

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development loans should notify its examiners of that decision prior to 
the start of its CRA examination.
    Please note that the agencies are also proposing to revise Q&A 
Sec. ----.12(h)--2 to except intermediate small institutions from 
applicability of that guidance.
    III. Examples of ``other loan data.''
    The agencies' CRA regulations, at 12 CFR ----.22(a)(2), state that 
originations and purchases of loans, as well as any other loan data the 
institution may choose to provide, including data on loans outstanding, 
commitments, and letters of credit will be considered in an 
institution's evaluation. Q&A Sec. ----.22(a)(2)--3 provides that 
information about home mortgage loan modification, extension, and 
consolidation agreements (MECAs) may be provided by an institution to 
examiners as ``other loan data.'' Other questions and answers found 
throughout the guidance describe various lending-related activities as 
``other loan data.'' See, e.g., Q&As Sec. ----.12(l)--2 and Sec. --
--.42(c)(2)--3.
    The agencies are proposing a new question and answer, which will 
follow the question and answer discussing MECAs, listing in one place 
the other various activities mentioned throughout the interagency 
guidance that may be provided to examiners for consideration as ``other 
loan data.'' In addition, the proposed question and answer, Q&A Sec. --
--.22(a)(2)--4, includes a discussion about when information on loans 
for properties with a certain amount or percentage of units set aside 
for affordable housing may be provided to examiners as ``other loan 
data.'' If these loans are in an amount greater than $1 million, they 
would not be collected or reported as small business loans. If the 
loans do not have a primary purpose of community development, they 
would not be collected or reported as community development loans. 
Therefore, to ensure that institutions may have these loans considered 
during their CRA evaluations, the question and answer provides that 
institutions may, at their option, provide information about them to 
examiners as ``other loan data.''
    IV. Purchased loan participations.
    The agencies' staffs have received a number of questions about 
whether institutions that purchase loan participations should collect 
and report them, as applicable, as purchases of loans, and whether they 
will receive lending consideration for such purchases. The proposed 
question and answer, Q&A Sec. ----.22(a)(2)--6, provides that loan 
participations are treated as the purchase of a loan, even though the 
institution has purchased only a part of a loan. Institutions receive 
the same consideration for their loan participations as they would 
receive for a purchased whole loan of the same type and amount. 
Although this proposed question and answer interprets the large 
institution lending test, 12 CFR ----.22(a)(2), the same guidance would 
also apply to the other examination types--small institution test, 
community development test applicable to wholesale and limited purpose 
institutions, and the strategic plan. (For guidance about reporting 
loan participations, see proposed new Q&A Sec. ----.42(b)(2)--4 and Q&A 
Sec. ----.42(a)(2)--1, as proposed to be revised.)
    V. Small business loans secured by a one-to-four family residence.
    In 2005, the agencies published technical revisions to their CRA 
regulations that reflected changes in the standards for defining 
metropolitan statistical areas made by the U.S. Office of Management 
and Budget (OMB) in December 2000; census tracts designated by the U.S. 
Census Bureau (Census); and changes to the Board's Regulation C (12 CFR 
part 203), which implements the HMDA. 70 FR 15570 (Mar. 28, 2005). In 
the supplementary information published with the agencies' technical 
revisions, the agencies discussed the effect that the Board's revisions 
to Regulation C regarding the treatment of refinancings of home 
mortgage loans would have on CRA evaluations. 70 FR at 15573. As 
explained in the supplementary information, revised Regulation C 
defined the term, ``refinancing,'' so that a loan is reportable as a 
refinancing if it satisfies and replaces an existing obligation, and 
both the new and the existing obligation are secured by a lien on a 
dwelling. 12 CFR 203.2(k). The agencies revised the definition of 
``home mortgage loan'' in their CRA regulations to include 
refinancings, as well as home purchase loans and home improvement 
loans, as defined in the Board's regulations at 12 CFR 203.2. See 12 
CFR ----.12(l).
    For banks subject to the Call Report instructions: Because of the 
change in the Regulation C definition, loans to refinance small 
business or small farm loans are reportable as home mortgage loans for 
HMDA purposes (and would ordinarily be considered as home mortgage 
loans for CRA purposes) if they are secured by a dwelling and the 
replaced loan also was secured by a dwelling. If a dwelling continues 
to serve as collateral solely through an abundance of caution and where 
the terms of the loan, as a consequence, have not been made more 
favorable than they would have been in the absence of the lien, then 
the refinancing is also reportable for Call Report and CRA purposes as 
a loan to a small business or a loan to a small farm. If a refinancing 
of a small business or small farm loan is reported both as a home 
mortgage loan under HMDA and as a loan to a small business or a loan to 
a small farm on the Call Report and on the CRA disclosure, there is the 
potential for ``double counting'' of these loans in CRA examinations. 
See 70 FR at 15573.
    For savings associations subject to the Thrift Financial Reporting 
instructions: Because of the change in the Regulation C definition, a 
savings association's loans to refinance small business or small farm 
loans are reportable as home mortgage loans if they are secured by a 
dwelling and the replaced loan also was secured by a dwelling. This is 
true even if the loans are reported as non-mortgage commercial loans on 
the Thrift Financial Report (TFR). This results in the potential for 
``double counting'' of the loans in CRA examinations. See 70 FR at 
15573.
    To clarify some of these issues, the agencies are proposing a new 
question and answer, Q&A Sec. ----.22(a)(2)--7, to provide guidance 
about small business and small farm loans where a dwelling serves as 
collateral.
    VI. Investments in a national or regional fund.
    The agencies are proposing additional guidance, Q&A Sec. --
--.23(a)--2, to clarify that an institution that makes a loan or 
investment in a national or regional community development fund should 
be able to demonstrate that the investment meets the geographic 
requirements of the CRA regulation. If a fund does not become involved 
in a community development activity that meets both the purpose and 
geographic requirements of the regulation for the institution, the 
institution's investment generally would not be considered under the 
investment or community development tests. The agencies are also 
proposing to highlight in the Q&A an example of a fund providing 
foreclosure relief to low- and moderate-income homeowners.
    VII. Examination as an intermediate small institution.
    The agencies allow a one-year ``lag period'' between when an 
institution is no longer a small institution (i.e., it had assets 
meeting or exceeding the small institution asset threshold amount 
delineated in 12 CFR ----.12(u)(1) as of December 31 of both of the 
prior two calendar years) and when it reports CRA data to be used in 
its evaluation under the lending, investment, and service tests. See 12 
CFR ----.42(b). The lag

[[Page 37926]]

period allows the institution to collect loan data for one year before 
being evaluated under the lending, investment, and service tests.
    The agencies' staffs have been asked whether an institution that 
was a small institution, but not an intermediate small institution, 
will also be allowed a one-year lag period before it is evaluated as an 
intermediate small institution once it becomes an intermediate small 
institution. The proposed question and answer, Q&A Sec. ----.26(a)(2)--
1, clarifies that there is no lag period between becoming an 
intermediate small institution and being examined as an intermediate 
small institution because there is no data collection and reporting 
requirement for intermediate small institutions.
    VIII. Reporting of a participation in a community development loan.
    Under the CRA regulations, an institution is required to report the 
aggregate number and aggregate amount of community development loans 
originated or purchased. 12 CFR ----.42(b)(2). The agencies' staffs 
have been asked what loan purchase amount institutions that purchase 
participations in community development loans should report--the 
principal balance of the loan at origination or the amount of the 
participation purchased.
    The agencies are proposing a new question and answer, Q&A Sec. --
--.42(b)(2)--4, to clarify that institutions that purchase community 
development loan participations should report only the amount of their 
purchase. The proposed data collection and reporting of purchases of 
community development loan participations is different from the 
collection and reporting of purchases of small business and small farm 
loan participations. An institution reports the amount at the 
origination of the loan when it purchases a participation in a small 
business or small farm loan. See Q&A Sec. ----.42(a)(2)--1. As 
explained in that question and answer, reporting the amount of the loan 
at origination is consistent with the Call Report's or Thrift Financial 
Report's use of the ``original amount of the loan'' to determine 
whether a loan should be reported as a ``loan to a small business'' or 
a ``loan to a small farm'' and in which loan size category a loan 
should be reported. However, when assessing the volume of small 
business and small farm loan purchases for purposes of evaluating 
lending test performance under the CRA, examiners evaluate an 
institution's small business and small farm lending based on the amount 
of the participation that is purchased. See id.
    The CRA regulations require that, when reporting small business and 
small farm loans originated or purchased, institutions report, among 
other things, the amount of the loans at origination. 12 CFR --
--.42(a)(2). However, when reporting community development loan data, 
an institution reports only the aggregate number and aggregate amount 
of community development loans originated or purchased. 12 CFR --
--.42(b)(2). Because the regulation does not specify whether the amount 
of purchased community development loans must be the amount of the loan 
at origination or the amount of the loan at purchase, the agencies 
propose that institutions should report the amount of the loan 
participations purchased. Reporting only the amount of the loan 
participation that was purchased will provide a more accurate picture 
of institutions' community development loan activities. The agencies 
specifically request comment on whether having a different collection 
and reporting treatment for community development loans is appropriate.
    IX. Refinanced or renewed community development loans.
    The agencies are proposing a question and answer, Q&A Sec. --
--.42(b)(2)--5, to clarify that, generally, the same limitations that 
apply to the reporting of refinancings and renewals of small business 
and small farm loans apply to refinancings and renewals of community 
development loans. See Q&A Sec. ----.42(a)--5. Generally, an 
institution may report only one community development loan origination 
(including a renewal or refinancing of that loan that is treated as an 
origination) per loan per year. If the loan amount is increased upon 
renewal or refinancing, the institution may report only the increase if 
the origination of the loan was also reported during the same year.

Revised Questions and Answers

    The agencies are proposing revisions to a number of previously 
adopted questions and answers. Many of the proposed revisions update 
the guidance to reflect the 2005 technical revisions that conformed the 
agencies' regulations to OMB, Census, and Board regulatory revisions, 
and to the changes made in the 2005 joint final rule and OTS's March 
2007 final rule. In many instances, the proposed revisions merely 
clarify existing guidance by conforming the guidance to the revised 
regulations, improving readability, or adopting current terminology.
    Although most of the proposed revisions are deemed to be 
insignificant clarifications, the agencies specifically request comment 
on the following revised questions and answers:
    I. Activities that promote economic development.
    Q&A Sec. ----.12(g)(3)--1 describes the types of activities that 
promote economic development by financing small businesses and small 
farms. The agencies are proposing to revise Q&A Sec. ----.12(g)(3)--1 
to clarify the language in the current answer and to add loans to or 
investments in Rural Business Investment Companies (RBICs) and New 
Markets Tax Credit-eligible Community Development Entities (CDEs) as 
types of loans or investments that the agencies will presume to promote 
economic development.
    After notice and comment, the agencies added an investment in a 
RBIC as an example of a qualified investment in Q&A Sec. ----.12(t)--4. 
71 FR at 12433; 71 FR at 52379 (OTS). The purpose of the Rural Business 
Investment Program, which is a joint initiative between the U.S. Small 
Business Administration and the U.S. Department of Agriculture, is 
intended to promote economic development by financing small businesses 
located primarily in rural areas. Thus, the agencies propose to revise 
Q&A Sec. ----.12(g)(3)--1 to provide that there is a presumption that 
an investment in a RBIC will promote economic development.
    Likewise, the agencies are proposing that loans to or investments 
in CDEs will be presumed to promote economic development. Loans to or 
investments in CDEs pursuant to the New Markets Tax Credit program 
generally have a primary purpose of community development, as that term 
is defined in the CRA regulations. To the extent that a CDE lends to or 
invests in small businesses or farms, a loan to or investment in the 
CDE promotes economic development by financing small businesses or 
farms. Also, because the primary mission of the CDE is to service 
``low-income communities,'' loans and investments made by the CDE 
generally would help to revitalize or stabilize low- or moderate-income 
geographies. Thus, the agencies propose to revise Q&A Sec. --
--.12(g)(3)--1 to provide that there is also a presumption that an 
investment in a CDE will promote economic development.
    II. Examples of community development loans.
    Q&A Sec. ----.12(h)--1 provides examples of community development 
loans. For the same reasons as addressed above in connection with the 
proposed revision to Q&A Sec. ----.12(g)(3)--1, the agencies propose to 
revise the fourth bullet in the answer

[[Page 37927]]

to Q&A Sec. ----.12(h)--1 to add a loan to a New Markets Tax Credit-
eligible CDE as an example of a community development loan.
    The agencies also propose to add a new bullet to the same question 
and answer stating that another example of a community development loan 
is a loan in an amount greater than $1 million to a business, when the 
loan is made as part of the Small Business Administration's (SBA's) 504 
Certified Development Company program. (Such loans in amounts of $1 
million or less would be small business loans for CRA purposes.) The 
SBA's 504 loan program is a long-term financing tool for economic 
development within a community. (See 13 CFR 120.800 et seq. for 
additional information about SBA's 504 program.) The 504 program 
provides growing businesses with long-term, fixed-rate financing for 
major fixed assets, such as land and buildings. A Certified Development 
Company is a nonprofit corporation that works with the SBA and private-
sector lenders to provide financing to local small businesses. Loans to 
businesses under the 504 program must meet job creation criteria or a 
community development goal, or have a public policy goal. Generally, to 
meet the job creation criteria, a business must create or retain one 
job for every $50,000 provided by the SBA, except for ``Small 
Manufacturers,'' which have a $100,000 job creation or retention goal. 
Examples of the 504 program's public policy goals include business 
district revitalization, rural development, and expansion of minority 
business development. Based on the economic development and community 
revitalization purposes and goals of the 504 program, the agencies 
believe that loans to businesses made in connection with the program 
would have a primary purpose of community development, as defined in 
the CRA regulations.
    III. Examples of community development services.
    Q&A Sec.  ----.12(i)--3 provides examples of community development 
services. The agencies propose to add a new example of a community 
development service to this question and answer. The agencies believe 
that increasing access to financial services by opening or maintaining 
branches or other facilities that help to revitalize or stabilize a 
low- or moderate-income area, designated disaster area, or a distressed 
or underserved nonmetropolitan middle-income area would have a primary 
purpose of community development under the fourth prong of the 
definition of ``community development.'' Thus, the agencies propose to 
add a new bullet in the answer to state that opening or maintaining 
branches and other facilities that help to revitalize or stabilize low- 
or moderate-income geographies, designated disaster areas, or 
distressed or underserved nonmetropolitan middle-income geographies is 
an example of a community development service and would be considered 
as a community development service unless the opening or maintaining of 
the branches or other facilities has been considered in the evaluation 
of the institution's retail banking services under 12 CFR ----.24(d). 
See Q&As Sec.  ----.12(g)(4)(ii)--2, Sec.  ----.12(g)(4)(iii)--3, and 
Sec.  ----.12(g)(4)(iii)--4 for additional guidance about activities 
that revitalize or stabilize designated disaster areas and distressed 
or underserved nonmetropolitan middle-income geographies, respectively. 
(With regard to an institution that is evaluated under the service 
test, branch openings are already considered as part of the 
availability and effectiveness of the institution's systems for 
delivering retail banking services. See 12 CFR ----.24(d)(2). 
Similarly, whether an institution maintains branches is also considered 
under the service test when examiners evaluate the distribution of the 
institution's branches based on geography income and the institution's 
record of opening and closing branches. See 12 CFR----.24(d)(1) & (2).
    The agencies also propose to revise the example of community 
development services describing various types of consumer counseling 
services to highlight credit counseling that can assist borrowers in 
avoiding foreclosure on their homes.
    Finally, the agencies propose to add to the examples of financial 
services with the primary purpose of community development that 
increase access to financial services for low- or moderate-income 
individuals individual development accounts (IDAs) and free payroll 
check cashing. (A cross-reference to this revised Q&A would be added to 
Q&A Sec.  ----.24(d)--2, which provides guidance about how examiners 
evaluate an institution's activities in connection with IDAs.)
    IV. Federal Home Loan Bank unpaid dividends.
    Since the 1995 revision of the CRA regulations, the agencies have 
agreed that Federal Home Loan Bank (FHLB) stock does not have a 
sufficient connection to community development to be considered a 
qualified investment. See Joint Final Rule, 60 FR 22156, 22161 (May 4, 
1995). The agencies' staffs have received questions from financial 
institutions about whether funds retained by the FHLBs to support the 
Affordable Housing Program (AHP), in lieu of being paid out in 
dividends to investing institutions, would receive consideration as 
qualified investments. The agencies propose to clarify that the 
required annual AHP contributions of the FHLBs are not qualified 
investments because they are not investments by the investing financial 
institution members, but rather a use of its own funds by the FHLB. The 
agencies propose to revise Q&A Sec.  ----.12(t)--3 to state that FHLB 
unpaid dividends are not qualified investments.
    V. Examples of qualified investments.
    Q&A Sec.  ----.12(t)--4 provides examples of qualified investments. 
For the same reasons as addressed above in connection with the proposed 
revision to Q&A Sec.  ----.12(g)(3)--1, the agencies propose to revise 
the first bullet in the answer to Q&A Sec.  ----.12(t)--4 to add an 
investment in a New Markets Tax Credit-eligible CDE as an example of a 
qualified investment.
    The agencies also propose to add a new fourth bullet that clarifies 
that an investment in a community development venture capital company 
that promotes economic development by financing small businesses would 
also be an example of a qualified investment. Although private 
community development venture capital companies are not statutorily 
authorized and government insured or guaranteed like the examples in 
the current third bullet of the Q&A (e.g., small business investment 
companies), community development venture capital companies may provide 
financing for small businesses that supports permanent job creation, 
retention, and/or improvement for persons who are currently low- or 
moderate-income, or supports permanent job creation, retention, and/or 
improvement either in low- or moderate-income geographies or in areas 
targeted for redevelopment by Federal, state, local, or tribal 
governments.
    VI. Small institution adjustment.
    Q&A Sec.  ----.12(u)(2)--1, which was adopted by the OCC, Board, 
and FDIC in the 2006 Questions and Answers, provides information about 
the annual adjustments to the asset-size thresholds for small 
institutions and intermediate small institutions. (OTS does not 
currently have a comparable Q&A but is proposing to add one through 
this notice.) The agencies are proposing that this Q&A also refer the 
reader to the FFIEC's Web site for historical and current asset-size 
threshold information.

[[Page 37928]]

    VII. Responsive lending activities.
    Q&A Sec.  ----.22(a)--1 discusses types of lending activities that 
help meet the credit needs of an institution's assessment areas and 
that may warrant favorable consideration as activities that are 
responsive to the needs of the institution's assessment areas. The 
agencies propose to revise the answer to highlight that establishing 
loan programs that provide relief to low- and moderate-income 
homeowners who are facing foreclosure is another type of lending 
activity that would warrant favorable consideration as being responsive 
to the needs of an institution's assessment areas. The agencies 
encourage institutions to develop and participate in such programs, 
consistent with safe and sound lending practices.
    VIII. Constraints on affiliate lending.
    Q&A Sec.  ----.22(c)(2)(i)--1 explains the constraint that no 
affiliate may claim a loan origination or loan purchase if another 
institution claims the same loan origination or loan purchase. The 
agencies propose to revise the answer by adding illustrative examples 
to help explain this provision. The answer states that a bona fide sale 
of a loan originated by one affiliate to another affiliate would be 
considered a loan origination by the first institution and a loan 
purchase by the other affiliate; however, the same institution may not 
claim both the origination and the purchase of the same loan. The 
question would also be revised to indicate that this guidance is 
relevant to all institutions, regardless of their examination type.
    IX. Retail banking services delivery systems.
    Q&A Sec.  ----.24(d)--1 explains how examiners evaluate the 
availability and effectiveness of an institution's systems for 
delivering retail banking services. The agencies propose to revise Q&A 
Sec.  ----.24(d)--1 to correspond more closely to the service test 
performance criteria. The regulation provides that examiners will 
evaluate the current distribution of an institution's branches and, in 
the context of its current distribution of the institution's branches, 
the institution's record of opening and closing branches, particularly 
branches located in low- or moderate-income geographies or primarily 
serving low- or moderate-income individuals. The text of the answer 
would be modified to conform more closely to the regulatory language.
    X. Assessment areas may not extend substantially beyond 
metropolitan statistical area (MSA) boundaries.
    Q&As Sec.  ----.41(e)(4)--1 and Sec.  ----.41(e)(4)--2 address the 
maximum size of an assessment area and whether one assessment area may 
consist of both an MSA and two counties that both abut the MSA. The 
agencies propose to revise these two questions and answers to reflect 
the changes in the Standards for Defining Metropolitan and Micropolitan 
Statistical Areas by the OMB. Although the OMB continues to designate 
MSAs, the OMB no longer designates Consolidated MSAs (CMSAs), which 
consisted of Primary MSAs. The OMB has also adopted a new area 
designation: Metropolitan division. As previously noted, in the 2005 
technical revisions, the agencies aligned their CRA regulations with 
the OMB's new nomenclature. See 70 FR 15570.
    The proposed revisions to Q&As Sec.  ----.41(e)(4)--1 and Sec.  --
--.41(e)(4)--2 adopt the revised nomenclature and also memorialize 
guidance that the agencies provided in the supplementary information 
that was published with the 2005 technical revisions. The agencies had 
noted in the supplementary information that one commenter suggested 
that the agencies, in their 2005 technical revisions, replace ``CMSA'' 
with ``CSA'' (combined statistical area), another new area standard 
that OMB adopted in 2000. The agencies declined to do so, but advised 
in the supplementary information that it may be appropriate for some 
institutions to delineate an assessment area based on a CSA. However, 
because CSAs can vary greatly in area and population, the agencies 
indicated that whether an assessment area should consist of a CSA is a 
determination to be made by each institution, considering its size, 
business strategy, capacity, and constraints, and subject to review by 
the appropriate agency. The agencies further noted that, if an 
institution designates an assessment area comprised of a CSA that, for 
example, consists of an MSA and a micropolitan statistical area (a new 
area standard adopted by OMB that is less populated than an MSA and 
considered a nonmetropolitan area for CRA purposes), examiners will 
separately evaluate performance in the MSA and the micropolitan 
statistical area within the assessment area because each of these areas 
has a distinct median income. Proposed revised Q&As Sec.  --
--.41(e)(4)--1 and Sec.  ----.41(e)(4)--2 incorporate this information.
    XI. Reporting data under the CRA regulations.
    Q&A Sec.  ----.42--1 addresses when an institution must collect and 
report data. It focuses on a growing institution: One that was a small 
institution but that, over time, has outgrown that classification. The 
agencies propose to revise this question and answer for two reasons. 
First, because the definition of ``small institution'' has been revised 
and the asset-size threshold for small institutions is adjusted 
annually, the text and example in the guidance require updating. The 
proposed revision refers to the definition of a ``small institution'' 
in the agencies' CRA regulations so that the asset-size threshold does 
not become out-of-date as a result of annual adjustments. It also 
directs readers to the FFIEC's Web site for examples, over time, based 
on the revised and adjusted asset-size thresholds for small 
institutions. Second, the mailing address to which an institution 
reports CRA data has been changed, and the proposed new guidance 
reflects the revised address.
    XII. Reporting home equity lines of credit for both home 
improvement and business purposes.
    Q&A Sec.  ----.42(a)--7 addresses the reporting of a home equity 
line of credit, part of which is for home improvement purposes and part 
of which is for small business purposes. Because of changes in the 
treatment of refinancings of loans secured by dwellings in the Board's 
Regulation C (12 CFR part 203), which implements the HMDA (described 
above), the agencies are proposing to revise this question and answer 
to make it consistent with the revised Regulation C requirements.
    XIII. Participations in small business or small farm loans.
    Q&A Sec.  ----.42(a)(2)--1 provides guidance regarding the 
reporting of the amount of a small business or small farm loan that an 
institution purchases. The agencies propose to revise this question and 
answer to clarify that the guidance also applies to purchases of small 
business or small farm loan participations. The CRA regulations 
explicitly require institutions to collect and maintain ``the loan 
amount at origination'' when collecting data about small business and 
small farm loans. 12 CFR----.42(a)(2). The agencies are proposing to 
revise the question and answer to clarify that this data collection 
requirement applies to participations, as well as to the purchase of 
whole loans.

OTS Request for Comments

    OTS specifically solicits comment on whether it should adopt the 
four new and one revised questions and answers that are virtually 
identical to guidance the OCC, Board, and FDIC adopted in the 2006 
Questions and Answers. Those new questions and answers for OTS are Q&As 
Sec.  ----.12(u)(2)--1, Sec.  ----26(c)--1, Sec.  ----.26(c)(3)--1, and 
Sec.  ----.26(c)(4)--

[[Page 37929]]

1; the proposed revised question and answer for OTS is Q&A Sec.  --
--.26--1.

General Comments

    In addition to the specific requests for comments on the proposed 
new and revised questions and answers, public comment is invited on 
issues raised by the CRA and the Interagency Questions and Answers. If, 
after reading the Interagency Questions and Answers, financial 
institutions, examiners, community organizations, or other interested 
parties have unanswered questions or comments about the agencies' 
community reinvestment regulations, they should submit them to the 
agencies. Such questions may be addressed in future revisions to the 
Interagency Questions and Answers.

Solicitation of Comments Regarding the Use of ``Plain Language''

    Section 722 of the Gramm-Leach-Bliley Act of 1999, 12 U.S.C. 4809, 
requires the agencies to use ``plain language'' in all proposed and 
final rules published after January 1, 2000. Although this proposed 
guidance is not a proposed rule, comments are nevertheless invited on 
whether the proposed interagency questions and answers are stated 
clearly and effectively organized, and how the guidance might be 
revised to make it easier to read.

Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA)

    The SBREFA requires an agency, for each rule for which it prepares 
a final regulatory flexibility analysis, to publish one or more 
compliance guides to help small entities understand how to comply with 
the rule.
    Pursuant to section 605(b) of the Regulatory Flexibility Act, the 
OCC and the FDIC certified that the 2005 joint final rule would not 
have a significant economic impact on a substantial number of small 
entities. 70 FR at 44264. Pursuant to section 605(b) of the Regulatory 
Flexibility Act, OTS certified that its March 22, 2007, April 12, 2006, 
March 2, 2005, and August 18, 2004 final rules would not have a 
significant economic impact on a substantial number of small entities. 
72 FR 13429, 13434 (March 22, 2007); 71 FR 18614, 18617 (April 12, 
2006); 70 FR 10023, 10030 (March 2, 2005); 69 FR 51155, 51161 (August 
18, 2004).
    The Board prepared a final regulatory flexibility analysis in 
connection with the 2005 joint final rule and found that the final rule 
minimized the economic impact on small entities by making the twelve 
small member banks that were not eligible for the streamlined CRA 
process prior to adoption of the joint final rule, eligible for the 
streamlined CRA process. Further, the joint final rule was intended by 
all three agencies to reduce unnecessary burden while maintaining or 
improving the CRA regulations' effectiveness in evaluating performance.
    In the agencies' continuing efforts to provide clear, 
understandable regulations and to comply with the letter and the spirit 
of the SBREFA, the agencies have compiled the Interagency Questions and 
Answers. The Interagency Questions and Answers serve the same purpose 
as the compliance guide described in the SBREFA by providing guidance 
on a variety of issues of particular concern to small institutions.
    The text of the combined Interagency Questions and Answers 
Regarding Community Reinvestment follows.
    Language that is proposed to be deleted as compared to the current 
OCC, Board, and FDIC questions and answers is bracketed; language that 
is proposed to be added to these agencies' questions and answers is 
enclosed within arrows. Where these agencies' current questions and 
answers differ substantially from those of OTS, the differences are 
footnoted.

Interagency Questions and Answers Regarding Community Reinvestment

Sec.  ----.11 Authority, purposes, and scope.

Sec.  ----.11(c) Scope.

Sec. Sec.  ----.11(c)(3) & 563e.11(c)(2) Certain special purpose 
institutions.

    Sec. Sec.  ----.11(c)(3) & 563e.11(c)(2)--1: Is the list of special 
purpose institutions exclusive?
    A1. No, there may be other examples of special purpose 
institutions. These institutions engage in specialized activities that 
do not involve granting credit to the public in the ordinary course of 
business. Special purpose institutions typically serve as correspondent 
banks, trust companies, or clearing agents or engage only in 
specialized services, such as cash management controlled disbursement 
services. A financial institution, however, does not become a special 
purpose institution merely by ceasing to make loans and, instead, 
making investments and providing other retail banking services.
    Sec. Sec.  ----.11(c)(3) & 563e.11(c)(2)--2: To be a special 
purpose institution, must an institution limit its activities in its 
charter?
    A2. No. A special purpose institution may, but is not required to, 
limit the scope of its activities in its charter, articles of 
association, or other corporate organizational documents. An 
institution that does not have legal limitations on its activities, but 
has voluntarily limited its activities, however, would no longer be 
exempt from Community Reinvestment Act (CRA) requirements if it 
subsequently engaged in activities that involve granting credit to the 
public in the ordinary course of business. An institution that believes 
it is exempt from CRA as a special purpose institution should seek 
confirmation of this status from its supervisory agency.

Sec.  ----.12 Definitions.

Sec.  ----.12(a) Affiliate.

    Sec.  ----.12(a)--1: Does the definition of ``affiliate'' include 
subsidiaries of an institution?
    A1. Yes, ``affiliate'' includes any company that controls, is 
controlled by, or is under common control with another company. An 
institution's subsidiary is controlled by the institution and is, 
therefore, an affiliate.

Sec.  [ Sec.  ]----.12(f) [ & 563e.12(e)] Branch.

    Sec.  [ Sec.  ]----.12(f) [ & 563e.12(e)]--1: Do the definitions of 
``branch,'' ``automated teller machine (ATM),'' and ``remote service 
facility (RSF)'' include mobile branches, ATMs, and RSFs?
    A1. Yes. Staffed mobile offices that are authorized as branches are 
considered ``branches[rtrif],[ltrif]'' and mobile `ATMs' and `RSFs' are 
considered ``ATMs'' and ``RSFs.''
    Sec.  [ Sec.  ]----.12(f)[ & 563e.12(e)]--2: Are loan production 
offices (LPOs) branches for purposes of the CRA?
    A2. LPOs and other offices are not ``branches'' unless they are 
authorized as branches of the institution through the regulatory 
approval process of the institution's supervisory agency.

Sec.  [ Sec.  ]----.12([h][rtrif]g[ltrif])[ & 563.12(g)] Community 
development.

    Sec.  [ Sec.  ]----.12([h][rtrif]g[ltrif])[ & 563.12(g)]--1: Are 
community development activities limited to those that promote economic 
development?
    A1. No. Although the definition of ``community development'' 
includes activities that promote economic development by financing 
small businesses or farms, the rule does not limit community 
development loans and services and qualified investments to those 
activities. Community development also includes community- or tribal-
based child care, educational, health, or social services targeted to 
low- or moderate-income persons, affordable housing for low- or 
moderate-income individuals, and activities that

[[Page 37930]]

revitalize or stabilize low- or moderate-income areas[rtrif], 
designated disaster areas, or underserved or distressed nonmetropolitan 
middle-income geographies[ltrif].
    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])[ & 563e.12(g)]--2: Must a 
community development activity occur inside a low- or moderate-income 
area [rtrif], designated disaster area, or underserved or distressed 
nonmetropolitan middle-income area[ltrif] in order for an institution 
to receive CRA consideration for the activity? 
    A2. No. Community development includes activities [outside of low- 
and moderate-income areas][rtrif], regardless of their location,[ltrif] 
that provide affordable housing for, or community services targeted to, 
low- or moderate-income individuals and activities that promote 
economic development by financing small businesses and farms. 
Activities that stabilize or revitalize particular low- or moderate-
income areas [rtrif], designated disaster areas, or underserved or 
distressed nonmetropolitan middle-income areas[ltrif] (including by 
creating, retaining, or improving jobs for low- or moderate-income 
persons) also qualify as community development, even if the activities 
are not located in these [low- or moderate-income] areas. One example 
is financing a supermarket that serves as an anchor store in a small 
strip mall located at the edge of a middle-income area, if the mall 
stabilizes the adjacent low-income community by providing needed 
shopping services that are not otherwise available in the low-income 
community.
    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])[ & 563e.12(g)]--3: Does 
the regulation provide flexibility in considering performance in high-
cost areas?
    A3. Yes, the flexibility of the performance standards allows 
examiners to account in their evaluations for conditions in high-cost 
areas. Examiners consider lending and services to individuals and 
geographies of all income levels and businesses of all sizes and 
revenues. In addition, the flexibility in the requirement that 
community development loans, community development services, and 
qualified investments have as their ``primary'' purpose community 
development allows examiners to account for conditions in high-cost 
areas. For example, examiners could take into account the fact that 
activities address a credit shortage among middle-income people or 
areas caused by the disproportionately high cost of building, 
maintaining or acquiring a house when determining whether an 
institution's loan to or investment in an organization that funds 
affordable housing for middle-income people or areas, as well as low- 
and moderate-income people or areas, has as its primary purpose 
community development.
    [rtrif]Sec.  ----.12(g)--4: The CRA provides that, in assessing the 
CRA performance of non-minority- and non-women-owned (majority-owned) 
financial institutions, examiners may consider as a factor capital 
investments, loan participations, and other ventures undertaken by the 
institutions in cooperation with minority- or women-owned financial 
institutions and low-income credit unions, provided that these 
activities help meet the credit needs of local communities in which the 
minority- or women-owned institutions or low-income credit unions are 
chartered. Must such activities also benefit the majority-owned 
financial institution's assessment area?
    A4. No. Although the regulations generally provide that an 
institution's CRA activities will be evaluated for the extent to which 
they benefit the institution's assessment area(s) or a broader 
statewide or regional area that includes the institution's assessment 
area(s), the agencies apply a broader geographic criterion when 
evaluating capital investments, loan participations, and other ventures 
undertaken by that institution in cooperation with minority- or women-
owned institutions or low-income credit unions, as provided by the CRA. 
Thus, such activities will be favorably considered in the CRA 
performance evaluation of the institution (as loans, investments, or 
services, as appropriate), even if the minority- or women-owned 
institution or low-income credit union is not located in, or such 
activities do not benefit, the assessment area(s) of the majority-owned 
institution or the broader statewide or regional area that includes its 
assessment area(s). The activities must, however, help meet the credit 
needs of the local communities in which the minority- or women-owned 
institutions or low-income credit unions are chartered.[ltrif]
    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(1)[ & 563e.12(g)] 
Affordable housing (including multifamily rental housing) for low- or 
moderate-income individuals
    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(1)[ & 563e.12(g)(1)]--1: 
When determining whether a project is ``affordable housing for low- or 
moderate-income individuals,'' thereby meeting the definition of 
``community development,'' will it be sufficient to use a formula that 
relates the cost of ownership, rental [rtrif],[ltrif] or borrowing to 
the income levels in the area as the only factor, regardless of whether 
the users, likely users, or beneficiaries of that affordable housing 
are low- or moderate-income individuals? 
    A1. The concept of ``affordable housing'' for low- or moderate-
income individuals does hinge on whether low- or moderate-income 
individuals benefit, or are likely to benefit, from the housing. It 
would be inappropriate to give consideration to a project that 
exclusively or predominately houses families that are not low- or 
moderate-income simply because the rents or housing prices are set 
according to a particular formula.
    For projects that do not yet have occupants, and for which the 
income of the potential occupants cannot be determined in advance, or 
in other projects where the income of occupants cannot be verified, 
examiners will review factors such as demographic, 
economic[rtrif],[ltrif] and market data to determine the likelihood 
that the housing will ``primarily'' accommodate low- or moderate-income 
individuals. For example, examiners may look at median rents of the 
assessment area and the project; the median home value of either the 
assessment area, low- or moderate-income geographies or the project; 
the low- or moderate-income population in the area of the project; or 
the past performance record of the organization(s) undertaking the 
project. Further, such a project could receive consideration if its 
express, bona fide intent, as stated, for example, in a prospectus, 
loan proposal[rtrif],[ltrif] or community action plan, is community 
development.

Sec.  [Sec.  ]----.12([h] [rtrif]g[ltrif])(3)[ & 563e.12(g)(3)] 
Activities that promote economic development by financing businesses or 
farms that meet certain size eligibility standards.

    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(3)[ & 563.12(g)(3)]--1: 
``Community development'' includes activities that promote economic 
development by financing businesses or farms that meet certain size 
eligibility standards. Are all activities that finance businesses and 
farms that meet these size eligibility standards considered to be 
community development?
    A1. No. [To be considered as] [rtrif]The concept of[ltrif] 
``community development'' under [Sec. Sec. ] [rtrif]12 CFR[ltrif]--
--.12([h][rtrif]g[ltrif])(3)[and 563e.12(g)(3)] [rtrif]involves both a 
``size'' test and a ``purpose'' test. An institution's[ltrif][, a] 
loan, investment, or service[, whether made][rtrif]meets the ``size'' 
test if it finances, either[ltrif] directly or through an intermediary, 
[must meet both a size test and a purpose test. An activity meets the 
size

[[Page 37931]]

requirement if it finances entities that] [rtrif]entities that[ltrif] 
either meet the size eligibility standards of the Small Business 
Administration's Development Company (SBDC) or Small Business 
Investment Company (SBIC) programs, or have gross annual revenues of $1 
million or less.
    To meet the [rtrif]``[ltrif]purpose test,[rtrif]''[ltrif] the 
[activity][rtrif] institution's loan, investment, or service[ltrif] 
must promote economic development. [An activity is][rtrif] These 
activities are[ltrif] considered to promote economic development if [it 
supports][rtrif] they support[ltrif] permanent job creation, retention, 
and/or improvement for persons who are currently low- or moderate-
income, or supports permanent job creation, retention, and/or 
improvement either in low- or moderate-income geographies or in areas 
targeted for redevelopment by Federal, state, local[rtrif],[ltrif] or 
tribal governments. The agencies will presume that any loan to or 
investment in a SBDC, SBIC, [or][rtrif] Rural Business Investment 
Company,[ltrif] New Markets Venture Capital Company[rtrif], or New 
Markets Tax Credit-eligible Community Development Entity[ltrif] 
promotes economic development. [rtrif](But also refer to Q&As Sec.  --
--.42(b)(2)-- 2, Sec.  ----.12(h)--2, and Sec.  ----.12(h)--3 for more 
information about which loans may be considered community development 
loans.)[ltrif]
    In addition to their quantitative assessment of the amount of a 
financial institution's community development activities, examiners 
must make qualitative assessments of an institution's leadership in 
community development matters and the complexity, responsiveness, and 
impact of the community development activities of the institution. In 
reaching a conclusion about the impact of an institution's community 
development activities, examiners may, for example, determine that a 
loan to a small business in a low- or moderate-income geography that 
provides needed jobs and services in that area may have a greater 
impact and be more responsive to the community credit needs than does a 
loan to a small business in the same geography that does not directly 
provide additional jobs or services to the community.

Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(4)[ & 563e.12(g)(4)] 
Activities that revitalize or stabilize [low- or moderate-
income][rtrif] certain[ltrif] geographies.

    Sec.  ----.12(g)(4)--1: Is the revised definition of community 
development, effective September 1, 2005 [rtrif](under the OCC, Board, 
and FDIC rules) and effective April 12, 2006 (under OTS's rule), 
[ltrif]applicable to all [banks][rtrif] institutions[ltrif] or only to 
intermediate small [banks][rtrif] institutions[ltrif]? \1\
---------------------------------------------------------------------------

    \1\ The inserts and deletions are shown as compared to the 
current Q&A for the OCC, Board, and FDIC. The current Q&A for OTS 
reads: ``Is the same definition of community development applicable 
to all savings associations? Yes, one definition of community 
development is applicable to all savings associations.'' 71 FR at 
52377.
---------------------------------------------------------------------------

    A1. The revised definition of community development is applicable 
to all [banks][rtrif] institutions[ltrif]. [rtrif]Examiners will not 
use the revised definition to qualify activities that were funded or 
provided prior to September 1, 2005 (under the OCC, Board, and FDIC 
rules) or prior to April 12, 2006 (under OTS's rule).[ltrif]
    Sec.  ----.12(g)(4)--2: Will activities that provide housing for 
middle-income and upper-income persons qualify for favorable 
consideration as community development activities when they help to 
revitalize or stabilize a distressed or underserved nonmetropolitan 
middle-income geography or designated disaster areas?
    A2. An activity that provides housing for middle- or upper-income 
individuals qualifies as an activity that revitalizes or stabilizes a 
distressed nonmetropolitan middle-income geography or a designated 
disaster area if the housing directly helps to revitalize or stabilize 
the community by attracting new, or retaining existing, businesses or 
residents and, in the case of a designated disaster area, is related to 
disaster recovery. The Agencies generally will consider all activities 
that revitalize or stabilize a distressed nonmetropolitan middle-income 
geography or designated disaster area, but will give greater weight to 
those activities that are most responsive to community needs, including 
needs of low- or moderate-income individuals or neighborhoods. Thus, 
for example, a loan solely to develop middle- or upper-income housing 
in a community in need of low- and moderate-income housing would be 
given very little weight if there is only a short-term benefit to low- 
and moderate-income individuals in the community through the creation 
of temporary construction jobs. ([A][rtrif] Except in connection with 
intermediate small institutions, a[ltrif] housing-related loan is not 
evaluated as a ``community development loan'' if it has been reported 
or collected by the institution or its affiliate as a home mortgage 
loan, unless it is a multifamily dwelling loan. See [rtrif] 12 CFR 
[ltrif][Sec.  ]----.12([i][rtrif]h[ltrif])(2)(i) and Q&As Sec.  [Sec.  
]----.12([i][rtrif]h[ltrif]) [& 563e.12(h)]--2[rtrif] and Sec.  
--.12(h)--3[ltrif].) An activity will be presumed to revitalize or 
stabilize such a geography or area if the activity is consistent with a 
bona fide government revitalization or stabilization plan or disaster 
recovery plan. See Q&As Sec.  [Sec.  ]--
--.12([h][rtrif]g[ltrif])(4)(i)[& 563.12(g)(4)]--1 and Sec.  [Sec.  ]--
--.12([i][rtrif]h[ltrif]) [& 563e.12(h)]--[4][rtrif]5[ltrif].
    In underserved nonmetropolitan middle-income geographies, 
activities that provide housing for middle- and upper-income 
individuals may qualify as activities that revitalize or stabilize such 
underserved areas if the activities also provide housing for low- or 
moderate-income individuals. For example, a loan to build a mixed-
income housing development that provides housing for middle- and upper-
income individuals in an underserved nonmetropolitan middle-income 
geography would receive positive consideration if it also provides 
housing for low- or moderate-income individuals.

Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(4)[rtrif](i)[ltrif][& 
563e.12(g)(4)] Activities that revitalize or stabilize low- or 
moderate-income geographies.

    Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])(4)[rtrif](i)[ltrif][& 
563e.12(g)(4)]--1: What [are] activities [that][rtrif]are 
considered[ltrif]to ``revitalize or stabilize'' a low- or moderate-
income geography[rtrif], and how are those activities 
considered[ltrif]?
    A1. Activities that revitalize or stabilize a low- or moderate-
income geography are activities that help to attract [rtrif]new, 
or[ltrif][and] retain [rtrif]existing,[ltrif] businesses 
[and][rtrif]or[ltrif] residents. Examiners will presume that an 
activity revitalizes or stabilizes a low- or moderate-income geography 
if the activity has been approved by the governing board of an 
Enterprise Community or Empowerment Zone (designated pursuant to 26 
U.S.C. Sec.  1391) and is consistent with the board's strategic plan. 
They will make the same presumption if the activity has received 
similar official designation as consistent with a federal, state, 
local[rtrif],[ltrif] or tribal government plan for the revitalization 
or stabilization of the [rtrif]low- or moderate-income[ltrif] 
geography. To determine whether other activities revitalize or 
stabilize a low- or moderate-income geography, examiners will evaluate 
the activity's actual impact on the geography, if information about 
this is available. If not, examiners will determine whether the 
activity is consistent with the community's formal or informal plans 
for the revitalization and stabilization of the low- or moderate-income 
geography. For more information on what activities revitalize

[[Page 37932]]

or stabilize a low- or moderate-income geography, see 
[rtrif]Q&As[ltrif] Sec.  [Sec.  ]----.12([h][rtrif]g[ltrif])[& 
563e.12(g)]--2 and Sec.  [Sec.  ]----.12 ([i][rtrif]h[ltrif])[& 
563.12(h)]--4.

Sec. ----.12(g)(4)(ii) Activities that revitalize or stabilize 
designated disaster areas.

    Sec. ----.12(g)(4)(ii)--1: What is a ``designated disaster area'' 
and how long does it last?
    A1. A ``designated disaster area'' is a major disaster area 
designated by the federal government. Such disaster designations 
include, in particular, Major Disaster Declarations administered by the 
Federal Emergency Management Agency (FEMA) (http://www.fema.gov), but 

excludes counties designated to receive only FEMA Public Assistance 
Emergency Work Category A (Debris Removal) and/or Category B (Emergency 
Protective Measures).
    Examiners will consider [bank][rtrif]institution[ltrif] activities 
related to disaster recovery that revitalize or stabilize a designated 
disaster area for 36 months following the date of designation. Where 
there is a demonstrable community need to extend the period for 
recognizing revitalization or stabilization activities in a particular 
disaster area to assist in long-term recovery efforts, this time period 
may be extended.
    Sec. ----.12(g)(4)(ii)--2: What activities are considered to 
``revitalize or stabilize'' a designated disaster area, and how are 
those activities considered?
    A2. The Agencies generally will consider an activity to revitalize 
or stabilize a designated disaster area if it helps to attract new, or 
retain existing, businesses or residents and is related to disaster 
recovery. An activity will be presumed to revitalize or stabilize the 
area if the activity is consistent with a bona fide government 
revitalization or stabilization plan or disaster recovery plan. The 
Agencies generally will consider all activities relating to disaster 
recovery that revitalize or stabilize a designated disaster area, but 
will give greater weight to those activities that are most responsive 
to community needs, including the needs of low- or moderate-income 
individuals or neighborhoods. Qualifying activities may include, for 
example, providing financing to help retain businesses in the area that 
employ local residents, including low- and moderate-income individuals; 
providing financing to attract a major new employer that will create 
long-term job opportunities, including for low- and moderate-income 
individuals; providing financing or other assistance for essential 
community-wide infrastructure, community services, and rebuilding 
needs; and activities that provide housing, financial assistance, and 
services to individuals in designated disaster areas and to individuals 
who have been displaced from those areas, including low- and moderate-
income individuals (see, e.g., Q&As Sec. ----.12([j][rtrif]i[ltrif])[& 
563e.12(i)]-3; Sec. ----.12([s][rtrif]t[ltrif])[& 563e.12(r)]--4; 
Sec. ----.22(b)(2) & (3)-4; Sec. ----.22(b)(2) & (3)--5; and Sec. --
--.24(d)(3)-1).

Sec. ----.12(g)(4)(iii) Activities that revitalize or stabilize 
distressed or underserved nonmetropolitan middle-income geographies.

    Sec. ----.12(g)(4)(iii)--1: What criteria are used to identify 
distressed or underserved nonmetropolitan, middle-income geographies?
    A1. Eligible nonmetropolitan middle-income geographies are those 
designated by the Agencies as being in distress or that could have 
difficulty meeting essential community needs (underserved). A 
particular geography could be designated as both distressed and 
underserved. As defined in [rtrif]12 CFR[ltrif][Sec.  ]----.12(k), a 
geography is a census tract delineated by the United States Bureau of 
the Census.
    A nonmetropolitan middle-income geography will be designated as 
distressed if it is in a county that meets one or more of the following 
triggers: (1) An unemployment rate of at least 1.5 times the national 
average, (2) a poverty rate of 20 percent or more, or (3) a population 
loss of 10 percent or more between the previous and most recent 
decennial census or a net migration loss of five percent or more over 
the five-year period preceding the most recent census.
    A nonmetropolitan middle-income geography will be designated as 
underserved if it meets criteria for population size, density, and 
dispersion that indicate the area's population is sufficiently small, 
thin, and distant from a population center that the tract is likely to 
have difficulty financing the fixed costs of meeting essential 
community needs. The Agencies will use as the basis for these 
designations the ``urban influence codes,'' numbered ``7,'' ``10,'' 
``11,'' and ``12,'' maintained by the Economic Research Service of the 
United States Department of Agriculture.
    The Agencies [will] publish data source information along with the 
list of eligible nonmetropolitan census tracts on the Federal Financial 
Institutions Examination Council Web site (http://www.ffiec.gov).

    Sec.  ----.12(g)(4)(iii)--2: How often will the Agencies update the 
list of designated distressed and underserved nonmetropolitan middle-
income geographies?
    A2. The Agencies will review and update the list annually [as 
needed]. The list [will be] [rtrif]is[ltrif] published on the Federal 
Financial Institutions Examination Council Web site (http://www.ffiec.gov
).

    To the extent that changes to the designated census tracts occur, 
the Agencies have determined to adopt a one-year ``lag period.'' This 
lag period will be in effect for the twelve months immediately 
following the date when a census tract that was designated as 
distressed or underserved is removed from the designated list. 
Revitalization or stabilization activities undertaken during the lag 
period will receive consideration as community development activities 
if they would have been considered to have a primary purpose of 
community development if the census tract in which they were located 
were still designated as distressed or underserved.
    Sec. ----.12(g)(4)(iii)--3: What activities are considered to 
``revitalize or stabilize'' a distressed nonmetropolitan middle-income 
geography, and how are those activities evaluated?
    A3: An activity revitalizes or stabilizes a distressed 
nonmetropolitan middle-income geography if it helps to attract new, or 
retain existing, businesses or residents. An activity will be presumed 
to revitalize or stabilize the area if the activity is consistent with 
a bona fide government revitalization or stabilization plan. The 
Agencies generally will consider all activities that revitalize or 
stabilize a distressed nonmetropolitan middle-income geography, but 
will give greater weight to those activities that are most responsive 
to community needs, including needs of low- or moderate-income 
individuals or neighborhoods. Qualifying activities may include, for 
example, providing financing to attract a major new employer that will 
create long-term job opportunities, including for low- and moderate-
income individuals, and activities that provide financing or other 
assistance for essential infrastructure or facilities necessary to 
attract or retain businesses or residents. See Q&As Sec.  [Sec.  ]--
--.12([h]([rtrif]g[ltrif])(4)[& 563e.12(g)(4)[rtrif](i)[ltrif]]--1 and 
Sec.  [Sec.  ]----.12([i] [rtrif]h[ltrif] )[& 563e.12(h)]--[4] 
[rtrif]5[ltrif] .
    Sec.  ----.12(g)(4)(iii)--4: What activities are considered to 
``revitalize or stabilize'' an underserved nonmetropolitan middle-
income

[[Page 37933]]

geography, and how are those activities evaluated?
    A4. The regulation provides that activities revitalize or stabilize 
an underserved nonmetropolitan middle-income geography if they help to 
meet essential community needs, including needs of low- or moderate-
income individuals. Activities such as financing for the construction, 
expansion, improvement, maintenance, or operation of essential 
infrastructure or facilities for health services, education, public 
safety, public services, industrial parks, or affordable housing, will 
be evaluated under these criteria to determine if they qualify for 
revitalization or stabilization consideration. Examples of the types of 
projects that qualify as meeting essential community needs, including 
needs of low- or moderate-income individuals, would be a new or 
expanded hospital that serves the entire county, including low- and 
moderate-income residents; an industrial park for businesses whose 
employees include low- or moderate-income individuals; a new or 
rehabilitated sewer line that serves community residents, including 
low- or moderate-income residents; a mixed-income housing development 
that includes affordable housing for low- and moderate-income families; 
or a renovated elementary school that serves children from the 
community, including children from low- and moderate-income families.
    Other activities in the area, such as financing a project to build 
a sewer line spur that connects services to a middle- or upper-income 
housing development while bypassing a low- or moderate-income 
development that also needs the sewer services, generally would not 
qualify for revitalization or stabilization consideration in 
geographies designated as underserved. However, if an underserved 
geography is also designated as distressed or a disaster area, 
additional activities may be considered to revitalize or stabilize the 
geography, as explained in Q&As Sec.  ----.12(g)(4)(ii)--2 and Sec.  --
--.12(g)(4)(iii)--3.

Sec.  [Sec.  ] ----.12([i] [rtrif]h[ltrif] )[& 563e.12(h)] Community 
development loan.

    Sec.  [Sec.  ] ----.12([i] [rtrif]h[ltrif] )[& 563e.12(h)]-1: What 
are examples of community development loans?
    A1. Examples of community development loans include, but are not 
limited to, loans to:
     Borrowers for affordable housing rehabilitation and 
construction, including construction and permanent financing of 
multifamily rental property serving low- and moderate-income persons;
     Not-for-profit organizations serving primarily low- and 
moderate-income housing or other community development needs;
     Borrowers to construct or rehabilitate community 
facilities that are located in low- and moderate-income areas or that 
serve primarily low- and moderate-income individuals;
     Financial intermediaries including Community Development 
Financial Institutions (CDFIs), [rtrif]New Markets Tax Credit-eligible 
Community Development Entities,[ltrif] Community Development 
Corporations (CDCs), minority- and women-owned financial institutions, 
community loan funds or pools, and low-income or community development 
credit unions that primarily lend or facilitate lending to promote 
community development[.] [rtrif];[ltrif]
     Local, state, and tribal governments for community 
development activities; [and]
     Borrowers to finance environmental clean-up or 
redevelopment of an industrial site as part of an effort to revitalize 
the low- or moderate-income community in which the property is 
located[.][rtrif]; and
     Businesses, in an amount greater than $1 million, when 
made as part of the Small Business Administration's 504 Certified 
Development Company program.[ltrif]
    The rehabilitation and construction of affordable housing or 
community facilities, referred to above, may include the abatement or 
remediation of, or other actions to correct, environmental hazards, 
such as lead-based paint, that are present in the housing, facilities, 
or site.
    Sec.  [Sec.  ]----.12([i][rtrif]h[ltrif])[ & 563e.12(h)]--2: If a 
retail institution that is not required to report under the Home 
Mortgage Disclosure Act (HMDA) makes affordable home mortgage loans 
that would be HMDA-reportable home mortgage loans if it were a 
reporting institution, or if a small institution that is not required 
to collect and report loan data under [rtrif]the[ltrif] CRA makes small 
business and small farm loans and consumer loans that would be 
collected and/or reported if the institution were a large institution, 
may the institution have these loans considered as community 
development loans?
    A2. No. Although small institutions are not required to report or 
collect information on small business and small farm loans and consumer 
loans, and some institutions are not required to report information 
about their home mortgage loans under HMDA, if these institutions are 
retail institutions, the agencies will consider in their CRA 
evaluations the institutions' originations and purchases of loans that 
would have been collected or reported as small business, small farm, 
consumer or home mortgage loans, had the institution been a collecting 
and reporting institution under the CRA or the HMDA. Therefore, these 
loans will not be considered as community development loans[rtrif], 
unless the small institution is an intermediate small institution (see 
Sec.  ----.12(h)--3)[ltrif]. Multifamily dwelling loans, however, may 
be considered as community development loans as well as home mortgage 
loans. See also [rtrif]Q&A[ltrif] Sec.  ----.42(b)(2)--2.
    [rtrif]Sec.  ----.12(h)--3: May an intermediate small institution 
that is not subject to HMDA reporting have home mortgage loans 
considered as community development loans? Similarly, may an 
intermediate small institution have small business and small farm loans 
and consumer loans considered as community development loans?
    A3. Yes. These loans may be considered, at the institution's 
option, as community development loans provided they meet the 
regulatory definition of ``community development.'' However, these 
loans may not be considered under both the lending test and the 
community development test for intermediate small institutions. Thus, 
if an institution elects that these loans be considered under the 
community development test, the loans may not also be considered under 
the lending test, and would be excluded from the lending test 
analysis.[ltrif]
    Sec.  [Sec.  ]----.12([ i ][rtrif]h[ltrif])[ & 563e.12(h) ] --[3] 
[rtrif]4[ltrif]: Do secured credit cards or other credit card programs 
targeted to low- or moderate-income individuals qualify as community 
development loans?
    A3. No. Credit cards issued to low- or moderate-income individuals 
for household, family, or other personal expenditures, whether as part 
of a program targeted to such individuals or otherwise, do not qualify 
as community development loans because they do not have as their 
primary purpose any of the activities included in the definition of 
``community development.''
    Sec.  [Sec.  ]----.12([i] [rtrif]h[ltrif])[ & 563e.12(h)]--
[4][rtrif]5[ltrif]: The regulation indicates that community development 
includes ``activities that revitalize or stabilize low- or moderate-
income geographies.'' Do all loans in a low-to moderate-income 
geography have a stabilizing effect?

[[Page 37934]]

    A4. No. Some loans may provide only indirect or short-term benefits 
to low- or moderate-income individuals in a low- or moderate-income 
geography. These loans are not considered to have a community 
development purpose. For example, a loan for upper-income housing in a 
[distressed] [rtrif]low- or moderate-income[ltrif] area is not 
considered to have a community development purpose simply because of 
the indirect benefit to low- or moderate-income persons from 
construction jobs or the increase in the local tax base that supports 
enhanced services to low- and moderate-income area residents. On the 
other hand, a loan for an anchor business in a [distressed] [rtrif]low- 
or moderate-income[ltrif] area (or a nearby area)[, which] 
[rtrif]that[ltrif] employs or serves residents of the area[,] and 
[rtrif],[ltrif] thus[rtrif],[ltrif] stabilizes the area, may be 
considered to have a community development purpose. For example, in [an 
underserved, distressed] [rtrif]a low-income[ltrif] area, a loan for a 
pharmacy that employs and [provides supplies to][rtrif]serves[ltrif] 
residents of the area promotes community development.
    Sec.  [Sec.  ]----.12([i][rtrif]h[ltrif])[ & 563e.12(h)]--
[5][rtrif]6[ltrif]: Must there be some immediate or direct benefit to 
the institution's assessment area(s) to satisfy the regulations' 
requirement that qualified investments and community development loans 
or services benefit an institution's assessment area(s) or a broader 
statewide or regional area that includes the institution's assessment 
area(s)?
    A5. No. The regulations recognize that community development 
organizations and programs are efficient and effective ways for 
institutions to promote community development. These organizations and 
programs often operate on a statewide or even multistate basis. 
Therefore, an institution's activity is considered a community 
development loan or service or a qualified investment if it supports an 
organization or activity that covers an area that is larger than, but 
includes, the institution's assessment area(s). The institution's 
assessment area(s) need not receive an immediate or direct benefit from 
the institution's specific participation in the broader organization or 
activity, provided that the purpose, mandate, or function of the 
organization or activity includes serving geographies or individuals 
located within the institution's assessment area(s).
    In addition, a retail institution that, considering its performance 
context, has adequately addressed the community development needs of 
its assessment area(s) will receive consideration for certain other 
community development activities. These community development 
activities must benefit geographies or individuals located somewhere 
within a broader statewide or regional area that includes the 
institution's assessment area(s). Examiners will consider these 
activities even if they will not benefit the institution's assessment 
area(s).
    Sec.  [Sec.  ]----.12([i][rtrif]h[ltrif])[ & 563e.12(h)]--
[6][rtrif]7[ltrif]: What is meant by the term ``regional area''?
    A6. A ``regional area'' may be [as small as a city or county or] as 
large as a multistate area. For example, the ``mid-Atlantic states'' 
may comprise a regional area.
    Community development loans and services and qualified investments 
to statewide or regional organizations that have a bona fide purpose, 
mandate, or function that includes serving the geographies or 
individuals within the institution's assessment area(s) will be 
considered as addressing assessment area needs. When examiners evaluate 
community development loans and services and qualified investments that 
benefit a regional area that includes the institution's assessment 
area(s), they will consider the institution's performance context as 
well as the size of the regional area and the actual or potential 
benefit to the institution's assessment area(s). With larger regional 
areas, benefit to the institution's assessment area(s) may be diffused 
and, thus [rtrif],[ltrif] less responsive to assessment area needs.
    In addition, as long as an institution has adequately addressed the 
community development needs of its assessment area(s), it will also 
receive consideration for community development activities that benefit 
geographies or individuals located somewhere within the broader 
statewide or regional area that includes the institution's assessment 
area(s), even if those activities do not benefit its assessment 
area(s).
    Sec.  [Sec.  ]----.12([i][rtrif]h[ltrif])[ & 563e.12(h)]--
[7][rtrif]8[ltrif]: What is meant by the term ``primary purpose'' as 
that term is used to define what constitutes a community development 
loan, a qualified investment or a community development service?
    A7. A loan, investment or service has as its primary purpose 
community development when it is designed for the express purpose of 
revitalizing or stabilizing low- or moderate-income areas, 
[rtrif]designated disaster areas, or underserved or distressed 
nonmetropolitan middle-income areas, [ltrif] providing affordable 
housing for, or community services targeted to, low- or moderate-income 
persons, or promoting economic development by financing small 
businesses and farms that meet the requirements set forth in [rtrif]12 
CFR [ltrif] [Sec.  Sec.  ]----.12([h][rtrif]g[ltrif])[ or 563e.12(g)]. 
To determine whether an activity is designed for an express community 
development purpose, the agencies apply one of two approaches. First, 
if a majority of the dollars or beneficiaries of the activity are 
identifiable to one or more of the enumerated community development 
purposes, then the activity will be considered to possess the requisite 
primary purpose. Alternatively, where the measurable portion of any 
benefit bestowed or dollars applied to the community development 
purpose is less than a majority of the entire activity's benefits or 
dollar value, then the activity may still be considered to possess the 
requisite primary purpose if (1) the express, bona fide intent of the 
activity, as stated, for example, in a prospectus, loan proposal, or 
community action plan, is primarily one or more of the enumerated 
community development purposes; (2) the activity is specifically 
structured (given any relevant market or legal constraints or 
performance context factors) to achieve the expressed community 
development purpose; and (3) the activity accomplishes, or is 
reasonably certain to accomplish, the community development purpose 
involved. The fact that an activity provides indirect or short-term 
benefits to low- or moderate-income persons does not make the activity 
community development, nor does the mere presence of such indirect or 
short-term benefits constitute a primary purpose of community 
development. Financial institutions that want examiners to consider 
certain activities under either approach should be prepared to 
demonstrate the activities' qualifications.

Sec.  [Sec.  ]----.12([j][rtrif]i[ltrif] )[& 563e.12(i)] Community 
development service.

    Sec.  [Sec.  ]----.12([j][rtrif]i[ltrif])[& 563e.12(i)]--1: In 
addition to meeting the definition of ``community development'' in the 
regulation, community development services must also be related to the 
provision of financial services. What is meant by ``provision of 
financial services''?
    A1. Providing financial services means providing services of the 
type generally provided by the financial services industry. Providing 
financial services often involves informing community members about how 
to get or use credit or otherwise providing credit services or 
information to the community. For example, service on the board of 
directors of an organization

[[Page 37935]]

that promotes credit availability or finances affordable housing is 
related to the provision of financial services. Providing technical 
assistance about financial services to community-based groups, local or 
tribal government agencies, or intermediaries that help to meet the 
credit needs of low- and moderate-income individuals or small 
businesses and farms is also providing financial services. By contrast, 
activities that do not take advantage of the employees' financial 
expertise, such as neighborhood cleanups, do not involve the provision 
of financial services.
    Sec.  [Sec.  ]----.12([j][rtrif]i[ltrif])[& 563e.12(i)]--2: Are 
personal charitable activities provided by an institution's employees 
or directors outside the ordinary course of their employment considered 
community development services?
    A2. No. Services must be provided as a representative of the 
institution. For example, if a financial institution's director, on her 
own time and not as a representative of the institution, volunteers one 
evening a week at a local community development corporation's financial 
counseling program, the institution may not consider this activity a 
community development service.
    Sec.  [Sec.  ]----.12[j][rtrif]i[ltrif])[ & 563e.12(i)]--3: What 
are examples of community development services?
    A3. Examples of community development services include, but are not 
limited to, the following:
     Providing financial services to low- and moderate-income 
individuals through branches and other facilities located in low- and 
moderate-income areas, unless the provision of such services has been 
considered in the evaluation of [a bank's][rtrif]an 
institution's[ltrif] retail banking services under [rtrif]12 
CFR[ltrif][Sec.  ]----.24(d);
     [rtrif]Increasing access to financial services by opening 
or maintaining branches or other facilities that help to revitalize or 
stabilize a low- or moderate-income geography, a designated disaster 
area, or a distressed or underserved nonmetropolitan middle-income 
geography, unless the opening or maintaining of such branches or other 
facilities has been considered in the evaluation of the institution's 
retail banking services under 12 CFR ----.24(d);[ltrif]
     Providing technical assistance on financial matters to 
nonprofit, tribal or government organizations serving low- and 
moderate-income housing or economic revitalization and development 
needs;
     Providing technical assistance on financial matters to 
small businesses or community development organizations, including 
organizations and individuals who apply for loans or grants under the 
Federal Home Loan Banks' Affordable Housing Program;
     Lending employees to provide financial services for 
organizations facilitating affordable housing construction and 
rehabilitation or development of affordable housing;
     Providing credit counseling, home-buyer and home-
maintenance counseling, financial planning or other financial services 
education to promote community development and affordable housing, 
including credit counseling to assist borrowers in avoiding foreclosure 
on their homes;
     Establishing school savings programs [and 
developing][rtrif];[ltrif]
     [rtrif]Developing[ltrif] or teaching financial [education] 
[rtrif]literacy[ltrif] curricula for low- or moderate-income 
individuals;
     Providing electronic benefits transfer and point of sale 
terminal systems to improve access to financial services, such as by 
decreasing costs, for low- or moderate-income individuals;
     Providing international [remittances] 
[rtrif]remittance[ltrif] services that increase access to financial 
services by low- and moderate-income persons (for example, by offering 
reasonably priced international [remittances] [rtrif]remittance[ltrif] 
services in connection with a low-cost account); and
     Providing other financial services with the primary 
purpose of community development, such as low-cost bank accounts, 
including ``Electronic Transfer Accounts'' provided pursuant to the 
Debt Collection Improvement Act of 1996, [rtrif]individual development 
accounts (IDAs),[ltrif] or free government [rtrif]or payroll[ltrif] 
check cashing that increases access to financial services for low- or 
moderate-income individuals.
    Examples of technical assistance activities that might be provided 
to community development organizations include:
     Serving on a loan review committee;
     Developing loan application and underwriting standards;
     Developing loan processing systems;
     Developing secondary market vehicles or programs;
     Assisting in marketing financial services, including 
development of advertising and promotions, publications, workshops and 
conferences;
     Furnishing financial services training for staff and 
management;
     Contributing accounting/bookkeeping services; and
     Assisting in fund raising, including soliciting or 
arranging investments.

Sec.  [Sec.  ]----.12([k][rtrif]j[ltrif] )[& 563e.12(j)] Consumer loan.

    Sec.  [Sec.  ]----.12([k][rtrif]j[ltrif])[& 563e.12(j)]--1: Are 
home equity loans considered ``consumer loans''?
    A1. Home equity loans made for purposes other than home purchase, 
home improvement or refinancing home purchase or home improvement loans 
are consumer loans if they are extended to one or more individuals for 
household, family, or other personal expenditures.
    Sec.  [Sec.  ]----.12 ([k][rtrif]j[ltrif])[& 563e.12(j)]--2: May a 
home equity line of credit be considered a ``consumer'' loan even if 
part of the line is for home improvement purposes?
    A2. If the predominant purpose of the line is home improvement, the 
line may only be reported under HMDA and may not be considered a 
consumer loan. However, the full amount of the line may be considered a 
``consumer loan'' if its predominant purpose is for household, family, 
or other personal expenditures, and to a lesser extent home 
improvement, and the full amount of the line has not been reported 
under HMDA. This is the case even though there may be ``double 
counting'' because part of the line may also have been reported under 
HMDA.
    Sec.  [Sec.  ]----.12 ([k][rtrif]j[ltrif])[& 563e.12(j)]--3: How 
should an institution collect or report information on loans the 
proceeds of which will be used for multiple purposes?
    A3. If an institution makes a single loan or provides a line of 
credit to a customer to be used for both consumer and small business 
purposes, consistent with the Call Report and TFR instructions, the 
institution should determine the major (predominant) component of the 
loan or the credit line and collect or report the entire loan or credit 
line in accordance with the regulation's specifications for that loan 
type.

Sec.  [Sec.  ]----.12 ([m][rtrif]l[ltrif])[& 563e.12(l)] Home mortgage 
loan.

    Sec.  [Sec.  ]----.12 ([m][rtrif]l[ltrif])[& 563e.12(l)]--1: Does 
the term ``home mortgage loan'' include loans other than ``home 
purchase loans''?
    A1. Yes. ``Home mortgage loan'' includes [a] ``home improvement 
loan,'' [as well as a] ``home purchase loan,'' [rtrif]and 
``refinancing,'' [ltrif] as defined in the HMDA regulation, Regulation 
C, 12 CFR part 203. This definition also includes multifamily (five-or-
more families) dwelling loans[,] [rtrif]and[ltrif] loans for the 
purchase of manufactured homes[, and refinancings of home improvement 
and home purchase

[[Page 37936]]

loans]. [rtrif]See also Q&A Sec.  ----.22(a) (2)--7.[ltrif]
    Sec.  [Sec.  ]----.12 ([m][rtrif]l[ltrif])[& 563e.12(l)]--2: Some 
financial institutions broker home mortgage loans. They typically take 
the borrower's application and perform other settlement activities; 
however, they do not make the credit decision. The broker institutions 
may also initially fund these mortgage loans, then immediately assign 
them to another lender. Because the broker institution does not make 
the credit decision, under Regulation C (HMDA), they do not record the 
loans on their HMDA-LARs, even if they fund the loans. May an 
institution receive any consideration under CRA for its home mortgage 
loan brokerage activities?
    A2. Yes. A financial institution that funds home mortgage loans but 
immediately assigns the loans to the lender that made the credit 
decisions may present information about these loans to examiners for 
consideration under the lending test as ``other loan data.'' Under 
Regulation C, the broker institution does not record the loans on its 
HMDA-LAR because it does not make the credit decisions, even if it 
funds the loans. An institution electing to have these home mortgage 
loans considered must maintain information about all of the home 
mortgage loans that it has funded in this way. Examiners will consider 
[this] [rtrif]these[ltrif] other loan data using the same criteria by 
which home mortgage loans originated or purchased by an institution are 
evaluated.
    Institutions that do not provide funding but merely take 
applications and provide settlement services for another lender that 
makes the credit decisions will receive consideration for this service 
as a retail banking service. Examiners will consider an institution's 
mortgage brokerage services when evaluating the range of services 
provided to low-, moderate-, middle- and upper-income geographies and 
the degree to which the services are tailored to meet the needs of 
those geographies. Alternatively, an institution's mortgage brokerage 
service may be considered a community development service if the 
primary purpose of the service is community development. An institution 
wishing to have its mortgage brokerage service considered as a 
community development service must provide sufficient information to 
substantiate that its primary purpose is community development and to 
establish the extent of the services provided.
    Sec.  [Sec.  ]----.12 ([n][rtrif]m[ltrif]) [& 563e.12(m)] Income 
level.
    Sec.  [Sec.  ]----.12 ([n][rtrif]m[ltrif])[& 563e.12(m)]--1: Where 
do institutions find income level data for geographies and individuals?
    A1. The income levels for geographies, i.e., census tracts[ and 
block numbering areas], are derived from Census Bureau information and 
are updated [rtrif]approximately[ltrif] every ten years. [Institutions 
may contact their regional Census Bureau office or the Census Bureau's 
Income Statistics Office at (301) 763-8576 to obtain income levels for 
geographies. See Appendix A of these Interagency Questions and Answers 
for a list of the regional Census Bureau offices.] The income levels 
for individuals are derived from information calculated by the 
Department of Housing and Urban Development (HUD) and updated annually. 
[Institutions may contact HUD at (800) 245-2691 to request a copy of 
``FY [year number, e.g., 1996] Median Family Incomes for States and 
their Metropolitan and Nonmetropolitan Portions.'']
    [Alternatively, institutions] [rtrif]Institutions[ltrif] may obtain 
[a list of the 1990 Census Bureau-calculated] [rtrif]2000 geography 
income information[ltrif] and the annually updated HUD median family 
incomes for metropolitan statistical areas (MSAs) and statewide 
nonmetropolitan areas by [calling] [rtrif]accessing[ltrif] the Federal 
Financial Institution Examination Council's (FFIEC's) [HMDA Help] 
[rtrif]Web site at http://www.ffiec.gov/cra or by calling the FFIEC's 

CRA Assistance[ltrif] Line at (202) [452-2016][rtrif]872-7584[ltrif]. 
[A free copy will be faxed to the caller through the ``fax-back'' 
system. Institutions may also call this number to have ``faxed-back'' 
an order form, from which they may order a list providing the median 
family income level, as a percentage of the appropriate MSA or 
nonmetropolitan median family income, of every census tract and block 
numbering area (BNA). This list costs $50. Institutions may also obtain 
the list of MSA and statewide nonmetropolitan area median family 
incomes or an order form through the FFIEC's home page on the Internet 
at < http://www.ffiec.gov.]


Sec.  [Sec.  ]----.12 ([o][rtrif] n[ltrif])[& 563e.12(n)] Limited 
purpose institution

    Sec.  [Sec.  ]----.12 ([o][rtrif]n[ltrif])[& 563e.12(n)]--1: What 
constitutes a ``narrow product line'' in the definition of ``limited 
purpose institution''?
    A1. An institution offers a narrow product line by limiting its 
lending activities to a product line other than a traditional retail 
product line required to be evaluated under the lending test (i.e., 
home mortgage, small business, and small farm loans). Thus, an 
institution engaged only in making credit card or motor vehicle loans 
offers a narrow product line, while an institution limiting its lending 
activities to home mortgages is not offering a narrow product line.
    Sec.  [Sec.  ]----.12 ([o][rtrif]n[ltrif])[& 563e.12(n)]--2: What 
factors will the agencies consider to determine whether an institution 
that, if limited purpose, makes loans outside a narrow product line, 
or, if wholesale, engages in retail lending, will lose its limited 
purpose or wholesale designation because of too much other lending?
    A2. Wholesale institutions may engage in some retail lending 
without losing their designation if this activity is incidental and 
done on an accommodation basis. Similarly, limited purpose institutions 
continue to meet the narrow product line requirement if they provide 
other types of loans on an infrequent basis. In reviewing other lending 
activities by these institutions, the agencies will consider the 
following factors:
     Is the [other] [rtrif]retail[ltrif] lending provided as an 
incident to the institution's wholesale lending?
     Are the [rtrif]retail[ltrif] loans provided as an 
accommodation to the institution's wholesale customers?
     Are the [rtrif]other types of[ltrif] loans made only 
infrequently to the limited purpose institution's customers?
     Does only an insignificant portion of the institution's 
total assets and income result from the other lending?
     How significant a role does the institution play in 
providing that type(s) of loan(s) in the institution's assessment 
area(s)?
     Does the institution hold itself out as offering that 
type(s) of loan(s)?
     Does the lending test or the community development test 
present a more accurate picture of the institution's CRA performance?
    Sec. [Sec.  ]----.12([o][rtrif]n[ltrif])[ & 563e.12(n)]--3: Do 
``niche institutions'' qualify as limited purpose (or wholesale) 
institutions?
    A3. Generally, no. Institutions that are in the business of lending 
to the public, but specialize in certain types of retail loans (for 
example, home mortgage or small business loans) to certain types of 
borrowers (for example, to high-end income level customers or to 
corporations or partnerships of licensed professional practitioners) 
(``niche institutions'') generally would not qualify as limited purpose 
(or wholesale) institutions.

Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)] Qualified 
investment.

    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]1: Does the 
CRA regulation provide

[[Page 37937]]

authority for institutions to make investments?
    A1. No. The CRA regulation does not provide authority for 
institutions to make investments that are not otherwise allowed by 
Federal law.
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]--2: Are 
mortgage-backed securities or municipal bonds ``qualified 
investments''?
    A2. As a general rule, mortgage-backed securities and municipal 
bonds are not qualified investments because they do not have as their 
primary purpose community development, as defined in the CRA 
regulations. Nonetheless, mortgage-backed securities or municipal bonds 
designed primarily to finance community development generally are 
qualified investments. Municipal bonds or other securities with a 
primary purpose of community development need not be housing-related. 
For example, a bond to fund a community facility or park or to provide 
sewage services as part of a plan to redevelop a low-income 
neighborhood is a qualified investment. [rtrif]Certain municipal bonds 
in underserved nonmetropolitan middle-income geographies may also be 
qualified investments. See Q&A Sec.  ----.12(g)(4)(iii)-- 4.[ltrif] 
Housing-related bonds or securities must primarily address affordable 
housing (including multifamily rental housing) needs [rtrif]of low- or 
moderate-income individuals[ltrif] in order to qualify. See also 
[rtrif]Q&A[ltrif] Sec.  ----.23(b)--2.
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]--3: Are 
Federal Home Loan Bank stocks [rtrif]or unpaid dividends[ltrif] and 
membership reserves with the Federal Reserve Banks ``qualified 
investments''?
    A3. No. Federal Home Loan Bank (FHLB) stocks [rtrif]or unpaid 
dividends[ltrif] and membership reserves with the Federal Reserve Banks 
do not have a sufficient connection to community development to be 
qualified investments. However, FHLB member institutions may receive 
CRA consideration [rtrif]as a community development service[ltrif] for 
technical assistance they provide on behalf of applicants and 
recipients of funding from the FHLB's Affordable Housing Program. See 
[rtrif]Q&A[ltrif] Sec. [Sec.  ]----.12([j][rtrif]i[ltrif])[ & 
563e.12(i)]--3.
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]--4: What 
are examples of qualified investments?
    A4. Examples of qualified investments include, but are not limited 
to, investments, grants, deposits or shares in or to:
     Financial intermediaries (including Community Development 
Financial Institutions (CDFIs), [rtrif] New Markets Tax Credit-eligible 
Community Development Entities,[ltrif] Community Development 
Corporations (CDCs), minority- and women-owned financial institutions, 
community loan funds, and low-income or community development credit 
unions) that primarily lend or facilitate lending in low- and moderate-
income areas or to low- and moderate-income individuals in order to 
promote community development, such as a CDFI that promotes economic 
development on an Indian reservation;
     Organizations engaged in affordable housing rehabilitation 
and construction, including multifamily rental housing;
     Organizations, including, for example, Small Business 
Investment Companies (SBICs), specialized SBICs, and Rural Business 
Investment Companies (RBICs) that promote economic development by 
financing small businesses;[rtrif]
     Community development venture capital companies that 
promote economic development by financing small businesses;[ltrif]
     Facilities that promote community development [rtrif]by 
providing community services[ltrif] for low- and moderate-income 
individuals, such as youth programs, homeless centers, soup kitchens, 
health care facilities, battered women's centers, and alcohol and drug 
recovery centers;
     Projects eligible for low-income housing tax credits;
     State and municipal obligations, such as revenue bonds, 
that specifically support affordable housing or other community 
development;
     Not-for-profit organizations serving low- and moderate-
income housing or other community development needs, such as counseling 
for credit, home-ownership, home maintenance, and other financial 
[services education] [rtrif]literacy programs[ltrif]; and
     Organizations supporting activities essential to the 
capacity of low- and moderate-income individuals or geographies to 
utilize credit or to sustain economic development, such as, for 
example, day care operations and job training programs that enable 
[people] [rtrif]low- or moderate-income individuals[ltrif] to work.
    [rtrif]See also Q&As Sec.  ----.12(g)(4)(ii)--2; Sec.  --
--.12(g)(4)(iii)--3; Sec.  ----.12(g)(4)(iii)--4.[ltrif]
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ &563e.12(r)]--5: Will an 
institution receive consideration for charitable contributions as 
``qualified investments''?
    A5. Yes, provided they have as their primary purpose community 
development as defined in the regulations. A charitable contribution, 
whether in cash or an in-kind contribution of property, is included in 
the term ``grant.'' A qualified investment is not disqualified because 
an institution receives favorable treatment for it (for example, as a 
tax deduction or credit) under the Internal Revenue Code.
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]--6: An 
institution makes or participates in a community development loan. The 
institution provided the loan at below-market interest rates or 
``bought down'' the interest rate to the borrower. Is the lost income 
resulting from the lower interest rate or buy-down a qualified 
investment?
    A6. No. The agencies will, however, consider the 
[rtrif]responsiveness,[ltrif] innovativeness[rtrif],[ltrif] and 
complexity of the community development loan within the bounds of safe 
and sound banking practices.
    Sec. [Sec.  ]----.12([s][rtrif]t[ltrif])[ & 563e.12(r)]--7: Will 
the agencies consider as a qualified investment the wages or other 
compensation of an employee or director who provides assistance to a 
community development organization on behalf of the institution?
    A7. No. However, the agencies will consider donated labor of 
employees or directors of a financial institution [in the service test 
if the activity is] [rtrif]as[ltrif] a community development service 
[rtrif]if the activity meets the regulatory definition of ``community 
development service.''[ltrif]
    Sec.  ----.12(t)--[rtrif]8[ltrif]: When evaluating a qualified 
investment, what consideration will be given for prior-period 
investments?
    A1. When evaluating [a bank's][rtrif]an institution's[ltrif] 
qualified investment record, examiners will consider investments that 
were made prior to the current examination, but that are still 
outstanding. Qualitative factors will affect the weighting given to 
both current period and outstanding prior-period qualified investments. 
For example, a prior-period outstanding investment with a multi-year 
impact that addresses assessment area community development needs may 
receive more consideration than a current period investment of a 
comparable amount that is less responsive to area community development 
needs.

Sec. [Sec.  ]----.12([t][rtrif]u[ltrif])[ & 563e.12(s)] Small 
institution.

    [Sec. Sec.  ----.12(t) & 563e.12(s)--1: How are the ``total bank 
and thrift assets'' of a holding company determined?
    A1. ``Total banking and thrift assets'' of a holding company are 
determined by combining the total assets of all banks

[[Page 37938]]

and/or thrifts that are majority-owned by the holding company. An 
institution is majority-owned if the holding company directly or 
indirectly owns more than 50 percent of its outstanding voting stock.]
    Sec.  [Sec.  ]----.12([t][rtrif]u[ltrif])[& 563e.12(s)]--
[2][rtrif]1[ltrif]: How are Federal and State branch assets of a 
foreign bank calculated for purposes of the CRA?
    A[2][rtrif]1[ltrif]. A Federal or State branch of a foreign bank is 
considered a small institution if the Federal or State branch has 
[rtrif]assets[ltrif] less than [$250 million in assets] [rtrif]the 
asset threshold delineated in 12 CFR ----.12(u)(1) for small 
institutions.[ltrif] [and the total assets of the foreign bank's or its 
holding company's U.S. bank and thrift subsidiaries that are subject to 
the CRA are less than $1 billion. This calculation includes not only 
FDIC-insured bank and thrift subsidiaries, but also the assets of any 
FDIC-insured branch of the foreign bank and the assets of any uninsured 
Federal or State branch (other than a limited branch or a Federal 
agency) of the foreign bank that results from an acquisition described 
in section 5(a)(8) of the International Banking Act of 1978 (12 U.S.C. 
Sec.  3103(a)(8)).]

[rtrif]Sec.  ----.12(u)(2) Small Institution Adjustment[ltrif]

    Sec.  ----.12(u)(2)--1: How often will the asset size thresholds 
for small [banks] [rtrif]institutions[ltrif] and intermediate small 
[banks] [rtrif]institutions[ltrif] be changed, and how will these 
adjustments be communicated? \2\
---------------------------------------------------------------------------

    \2\ The inserts and deletions are shown as compared to the 
current Q&A for the OCC, Board, and FDIC. There currently is no 
comparable Q&A for OTS.
---------------------------------------------------------------------------

    A1. The asset size thresholds for ``small [banks] 
[rtrif]institutions[ltrif]'' and ``intermediate small [banks] 
[rtrif]institutions[ltrif]'' will be adjusted annually based on changes 
to the Consumer Price Index. More specifically, the dollar thresholds 
will be adjusted annually based on the year-to-year change in the 
average of the Consumer Price Index for Urban Wage Earners and Clerical 
Workers, not seasonally adjusted for each twelve-month period ending in 
November, with rounding to the nearest million. Any changes in the 
asset size thresholds will be published in the Federal Register. 
[rtrif]Historical and current asset-size threshold information may be 
found on the FFIEC's Web site at http://www.ffiec.gov/cra.[ltrif]


Sec.  [Sec.  ]----.12([u][rtrif]v[ltrif])[& 563e.12(t)] Small Business 
Loan

    Sec.  [Sec.  ]----.12([u][rtrif]v[ltrif])[& 563e.12(t)]--1: Are 
loans to nonprofit organizations considered small business loans or are 
they considered community development loans?
    A1. To be considered a small business loan, a loan must meet the 
definition of ``loan to small business'' in the instructions in the 
``Consolidated Reports of Conditions and Income'' (Call Report) and 
``Thrift Financial Report'' (TFR). In general, a loan to a nonprofit 
organization, for business or farm purposes, where the loan is secured 
by nonfarm nonresidential property and the original amount of the loan 
is $1 million or less, if a business loan, or $500,000 or less, if a 
farm loan, would be reported in the Call Report and TFR as a small 
business or small farm loan. If a loan to a nonprofit organization is 
reportable as a small business or small farm loan, it cannot also be 
considered as a community development loan, except by a wholesale or 
limited purpose institution. Loans to nonprofit organizations that are 
not small business or small farm loans for Call Report and TFR purposes 
may be considered as community development loans if they meet the 
regulatory definition[.] [rtrif]of ``community development.''[ltrif]
    Sec.  [Sec.  ]----.12([u][rtrif]v[ltrif])[& 563e.12(t)]--2: Are 
loans secured by commercial real estate considered small business 
loans?
    A2. Yes, depending on their principal amount. Small business loans 
include loans secured by ``nonfarm nonresidential properties,'' as 
defined in the Call Report and TFR, in amounts [less than] 
[rtrif]of[ltrif] $1 million [rtrif]or less[ltrif].
    Sec.  [Sec.  ]----.12([u][rtrif]v