Rescinded Trust Examining Circulars

Number	Date	Title	Comment
BC 278	10/28/1993	Shared National Credit Program	Outdated¹
BC 276	09/24/1993	Branch Closings	In Comptroller's Handbook - Other Consumer Protection Laws and Regulations
BC 274	07/19/1993	Retail Nondeposit Investment Sales	Replaced² by OCC Bulletin 1994-13
BC 273	06/16/1993	Civil Money Penalties	Outdated¹
BC 272	06/11/1993	National Bank Appeals Process	Outdated¹
BC 271	05/25/1993	EFT Switches and Network Services	Replaced² by FFIEC Retail Payments booklet
BC 270	05/21/1993	Civil Money Penalty Assessment for Delinquent or Inaccurate Call Reports	Replaced² by OCC Bulletin 2016-5
BC 269	04/20/1993	Fraudulent Use of Debt and Equity Security Certificates	Outdated¹
BC 268	02/25/1993	Prompt Corrective Action	Replaced² by OCC Bulletin 2018-33
BC 267	02/02/1993	Recognizing Income from Brazilian Interest Due and Unpaid (IDU) Bonds	Outdated¹
BC 266	01/05/1993	FFIEC Statement: Large Funds Transfer for Money Laundering	Replaced² by the FFIEC BSA/AML Examination Manual
BC 265	12/31/1992	Interagency Guidelines for Real Estate Lending Policies	Outdated¹
BC 265 S-1	03/31/1993	Clarification of Real Estate Lending Guidelines	Outdated¹
BC 264	12/22/1992	Defeasance	Replaced² by FASB 125
BC 262	12/01/1992	Real Estate Settlement Procedures Act - Referral Fees	In Comptroller's Handbook - Real Estate Settlement Procedures
BC 261	09/22/1992	Community Reinvestment Act: A Citizen's Guide to CRA	New Regulation Issued
BC 260	07/14/1992	EDP Services Contracts	Outdated¹
BC 259	03/10/1992	Stock Appraisals	Incorporated³ into Licensing Manual
BC 258 S-4	05/14/1993	External Fraud - Central Bank (Denver) Certificates	Outdated¹
BC 258 S-3	03/19/1993	External Fraud	Outdated¹
BC 258 S-2	01/05/1993	External Fraud	Outdated¹
BC 258 S-1	03/13/1992	External Fraud	Outdated¹
BC-258	02/27/1992	External Fraud	Outdated¹
BC 257	04/05/1993	Examination Review Process	Outdated¹
BC 257 S-1	04/05/1993	Appeals Process - Shared National Credit Program	Outdated¹
BC 256	01/03/1992	Enforcement Policy	New Policy Issued
BC-255	07/30/1991	Troubled Loan Workouts and Loans to Borrowers in Troubled Industries	Replaced² by FFIEC Call Report Instructions
BC 254	06/14/1991	Asset Management	In Comptroller's Handbook - Asset Management
BC 253	04/08/1991	Civil Money Penalties	Outdated¹
BC 251	03/31/1991	Bank Secrecy Act - Reporting	Outdated¹
BC 250	02/13/1991	Guidance on Highly Leveraged Transactions	Outdated¹
BC 249 (REV)	05/09/1991	Bank Purchases of Life Insurance	Outdated¹
BC 247	09/12/1990	Application of Securities Laws to Common Trust Funds	Replaced² by Comptroller's Handbook - Collective Investment Funds
BC 246	09/17/1990	Composite Rating Definitions	Outdated¹
BC 245	07/24/1990	SEC Task Forces	Outdated¹
BC-243 S-5	10/27/1993	Suspicious Transactions	Outdated¹
BC-243 S-4	10/27/1993	Suspicious Transactions	Outdated¹
BC-243 S-3	10/14/1992	Suspicious Transactions	Outdated¹
BC-243 S-2	04/18/1991	Suspicious Transactions	Outdated¹
BC-243 S-1	06/08/1990	Suspicious Transactions	Outdated¹
BC-243	02/07/1990	Suspicious Transactions	Outdated¹
BC 242	10/30/1989	Definition of Highly Leveraged Transactions	Outdated¹
BC 242 S-1	02/16/1990	Clarification of Highly Leveraged Transactions	Outdated¹
BC 241	09/27/1989	US Check Deadline	On FMS Website
BC-240	09/07/1989	Push Down Policy	Replaced²
BC 239	06/23/1989	Procedures for Certification	Outdated¹
BC 238	06/15/1989	Disclosure of CRA Related Corporate Application Decisions	Outdated¹
BC 237	06/09/1989	Annuity Contracts	Outdated¹
BC 236	05/17/1989	Quasi-Reorganization	Outdated¹
BC 234	03/16/1989	Indiana N/B, Indianapolis, Indiana	Outdated¹
BC 233	02/03/1989	Acceptance of Financial Benefits by Bank Trust Departments	Outdated¹ - See OCC Bulletin 2015-3
BC 232	01/26/1989	Processing Notices of Change In Bank Control-Voting Trusts	Outdated¹
BC 231	01/09/1989	Basle Supervisors' Committee Statement	In Banking Secrecy Act Handbook
BC 230	06/06/1988	Merger Procedures	Outdated¹
BC 229	05/31/1988	Information Security	Replaced² by FFIEC Information Security booklet
BC 228 (REV)	01/10/1992	Supervisory Policy Statement on Securities	Replaced² by OCC Bulletin 1998-20
BC 227	02/07/1990	Standard Criminal Referral Forms	Outdated¹
BC 226	01/25/1988	End User Computing	Replaced² by Business Continuity Planning, Operations, and Information Security booklets
BC 225 (REV)	09/28/1992	Real Estate Appraisals	In regulation
BC 224	11/18/1987	Fed. Recurring Payments by Means Other than by Check	Revised 31 CFR 210
BC 223	07/31/1987	Compliance with 12 CFR 16.5 - Notice of Nonpublic Sale	Regulation Revised
BC 222	12/04/1987	Bank Bribery Statute	In Comptroller's Handbook - Insider Activities
BC 221	12/22/1986	Farm Products Lien	In Comptroller's Handbook - Agricultural Lending
BC 219	10/31/1986	12b-1 Funds	Outdated¹
BC 218	10/31/1986	Sweep Fees	Outdated¹ - See OCC Bulletin 2015-3
BC 217	09/19/1986	Omnitek Intergrade Corporation Spectrum Guardian Management	Outdated¹
BC 215	06/18/1986	Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans	Outdated¹
BC 214	05/16/1986	Debt Adjustment Program and Interest Rate Buydown Program	Programs Expired In 1988 and 1990
BC 213	04/18/1986	Timely Filing of Reports Under Securities Act and 12CFR1	Outdated¹
BC 212	03/28/1986	Capital Forbearance Policies	Outdated¹
BC 212 S-2	07/07/1987	Capital Forbearance Policy	Outdated¹
BC 212 S-1	04/23/1986	Capital Forbearance Policies	Outdated¹
BC 211	12/19/1985	South African Freeze	Outdated¹
BC 210	10/31/1985	Repurchase Agreements	Replaced² by OCC Bulletin 1998-6
BC 209	10/30/1985	Dividends	Outdated¹
BC 208 (REV)	03/20/1992	Guidelines for Troubled Real Estate Loans	Outdated¹
BC 206	08/23/1985	Basic Banking Services	Outdated¹
BC 203 (REV)	04/30/1987	Accounting for Internally Developed Computer Software	Outdated¹
BC 202	07/02/1985	Accounting for Net Deferred Tax Charges	Outdated¹
BC 201 (REV)	02/20/1992	Allowance for Loan and Lease Losses	In Comptroller's Handbook - Allowance for Loan and Lease Losses
BC 201 Supplement 1	02/20/1992	Allowance for Loan and Lease Losses - Transfer Risk	In Comptroller's Handbook - Allowance for Loan and Lease Losses
BC-200	05/22/1985	Accounting for Loan Swaps	Replaced²
BC 199	05/23/1985	Loan Production Offices	Outdated¹
BC 197	05/07/1985	Premiums on U.S. Government Guaranteed Loans	Outdated¹
BC 195	05/01/1985	Accounting for Restructured Loans and Sales of Foreclosed	Outdated¹
BC 192	04/08/1985	Organization Costs	Outdated¹
BC 191	04/04/1985	Agricultural Credit Documentation	In Comptroller's Handbook - Agricultural Lending
BC 189	02/20/1985	Branch Closings and Reductions In Service	In Comptroller's Handbook - Other Consumer Protection Laws and Regulations
BC 188	02/20/1985	Bank Bribery Statute	In Comptroller's Handbook - Insider Activities
BC 187	01/18/1985	Financial Information on Data Servicers Processing	Replaced² by FFIEC Outsourcing Technical Services booklet
BC 188 S-1	07/10/1985	Bank Bribery Statute	In Comptroller's Handbook - Insider Activities
BC 186	12/03/1984	Scheme to Obtain Financing for Bogus Insurance Policies	Outdated¹
BC 185 (REV)	02/15/1990	Community Development Corporations (CDs)	Replaced² by Part 24
BC 184	08/07/1984	Window Dressing Official Call Reports	Outdated¹
BC 183	04/13/1984	United States Dollar Traveler Express	Outdated¹
BC 177 (REV)	07/12/1989	Corporate Contingency Planning	Outdated¹
BC 176	02/02/1983	Filing Review Procedures	Part 5 & 11 Revised
BC 175	11/16/1982	Legal Bank Holidays	Part 7 Revised
BC 174	11/16/1982	Visitorial Powers of State Authorities	Outdated¹
BC 171 (REV)	06/16/1983	Offshore Shell Banks	Outdated¹
BC 171 S-214	12/30/1993	Offshore Shell Banks	Outdated¹
BC 171 S-213	12/02/1993	Offshore Shell Banks - Swiss Trade & Commerce Trust	Outdated¹
BC 171 S-212	11/19/1993	Offshore Shell Banks - Pacific Investment	Outdated¹
BC 171 S-211	10/26/1993	Offshore Shell Banks - Apache Tribe International	Outdated¹
BC 171 S-210	10/06/1993	Offshore Shell Banks - Nationsinvest of Texas	Outdated¹
BC 171 S-209	09/24/1993	Offshore Shell Banks -Interstate Trust Credit	Outdated¹
BC 171 S-208	09/23/1993	Offshore Shell Banks - Franklin Trust/Ameritrust/Alpha Ltd.	Outdated¹
BC 171 S-207	09/10/1993	Offshore Shell Banks - Lombard Bank	Outdated¹
BC 171 S-206	08/19/1993	Offshore Shell Banks - Barclays Bank PLC	Outdated¹
BC 171 S-205	08/19/1993	Offshore Shell Banks - Native Indian Bank	Outdated¹
BC 171 S-204	08/10/1993	Offshore Shell Banks - Old Etonian Bank Limited	Outdated¹
BC 171 S-203	08/10/1993	Offshore Shell Banks - Financial Services One Bancorp	Outdated¹
BC 171 S-202	08/10/1993	Offshore Shell Banks - Allied Bank Corporation	Outdated¹
BC 171 S-201	07/15/1993	Offshore Shell Banks - Himbank	Outdated¹
BC 171 S-200	05/14/1993	Offshore Shell Banks - Union Reserve Bank	Outdated¹
BC 171 S-199	05/12/1993	Offshore Shell Banks - High Air International	Outdated¹
BC 171 S-198	05/12/1993	Offshore Shell Banks - 770 Bank and Trust	Outdated¹
BC 171 S-197	05/12/1993	Offshore Shell Banks - Madagascar American	Outdated¹
BC 171 S-196	04/02/1993	Offshore Shell Banks	Outdated¹
BC 171 S-195	03/19/1993	Offshore Shell Banks	Outdated¹
BC 171 S-194	03/19/1993	Offshore Shell Banks	Outdated¹
BC 171 S-193	03/19/1993	Offshore Shell Banks	Outdated¹
BC 171 S-192	03/19/1993	Offshore Shell Banks	Outdated¹
BC 171 S-191	12/18/1992	Offshore Shell Banks	Outdated¹
BC 171 S-190	12/17/1992	Offshore Shell Banks	Outdated¹
BC 171 S-189	12/17/1992	Offshore Shell Banks	Outdated¹
BC 171 S-188	11/25/1992	Offshore Shell Banks	Outdated¹
BC 171 S-187	11/16/1992	Offshore Shell Banks	Outdated¹
BC 171 S-186	11/16/1992	Offshore Shell Banks	Outdated¹
BC 171 S-185	11/16/1992	Offshore Shell Banks	Outdated¹
BC 171 S-184	11/16/1992	Offshore Shell Banks	Outdated¹
BC 171 S-183	10/29/1992	Offshore Shell Banks	Outdated¹
BC 171 S-182	09/23/1992	Offshore Shell Banks	Outdated¹
BC 171 S-181	08/31/1992	Offshore Shell Banks	Outdated¹
BC 171 S-180	08/31/1992	Offshore Shell Banks	Outdated¹
BC 171 S-179	08/28/1992	Offshore Shell Banks	Outdated¹
BC 171 S-178	08/17/1992	Offshore Shell Banks	Outdated¹
BC 171 S-177	08/14/1992	Offshore Shell Banks	Outdated¹
BC 171 S-176	08/14/1992	Offshore Shell Banks	Outdated¹
BC 171 S-175	08/12/1992	Offshore Shell Banks	Outdated¹
BC 171 S-174	06/10/1992	Offshore Shell Banks	Outdated¹
BC 171 S-173	06/10/1992	Offshore Shell Banks	Outdated¹
BC 171 S-172	06/10/1992	Offshore Shell Banks	Outdated¹
BC 171 S-171	02/27/1992	Offshore Shell Banks	Outdated¹
BC 171 S-170	01/24/1992	Offshore Shell Banks	Outdated¹
BC 171 S-169	01/13/1992	Offshore Shell Banks	Outdated¹
BC 171 S-168	12/23/1991	Offshore Shell Banks	Outdated¹
BC 171 S-167	12/23/1991	Offshore Shell Banks	Outdated¹
BC 171 S-166	12/23/1991	Offshore Shell Banks	Outdated¹
BC 171 S-165	12/23/1991	Offshore Shell Banks	Outdated¹
BC 171 S-164	12/23/1991	Offshore Shell Banks	Outdated¹
BC 171 S-163	11/13/1991	Offshore Shell Banks	Outdated¹
BC 171 S-162	10/31/1991	Offshore Shell Banks - First World Trading Bank	Outdated¹
BC 171 S-161	10/16/1991	Offshore Shell Banks - Eastech International Bank	Outdated¹
BC 171 S-160	10/16/1991	Offshore Shell Banks - Grenada, West Indies	Outdated¹
BC 171 S-159	09/17/1991	Offshore Shell Banks	Outdated¹
BC 171 S-158	06/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-157	06/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-156	06/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-155	06/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-154	06/24/1991	Offshore Shell Banks	Outdated¹
BC 171 S-153	06/24/1991	Offshore Shell Banks	Outdated¹
BC 171 S-152	05/29/1991	Offshore Shell Banks	Outdated¹
BC 171 S-151	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-150	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-149	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-148	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-147	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-146	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-145	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-144	04/30/1991	Offshore Shell Banks	Outdated¹
BC 171 S-143	04/10/1991	Offshore Shell Banks	Outdated¹
BC 171 S-142	04/08/1991	Offshore Shell Banks	Outdated¹
BC 171 S-141	03/04/1991	Offshore Shell Banks	Outdated¹
BC 171 S-140	03/04/1991	Offshore Shell Banks	Outdated¹
BC 171 S-139	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-138	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-137	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-136	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-135	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-134	12/28/1990	Offshore Shell Banks	Outdated¹
BC 171 S-133	11/26/1990	Offshore Shell Banks	Outdated¹
BC 171 S-132	09/21/1990	Offshore Shell Banks	Outdated¹
BC 171 S-131	09/20/1990	Offshore Shell Banks	Outdated¹
BC 171 S-130	06/20/1990	Offshore Shell Banks	Outdated¹
BC 171 S-129	06/08/1990	Offshore Shell Banks	Outdated¹
BC 171 S-128	06/04/1990	Offshore Shell Banks	Outdated¹
BC 171 S-127	05/02/1990	Offshore Shell Banks	Outdated¹
BC 171 S-126	05/02/1990	Offshore Shell Banks	Outdated¹
BC 171 S-125	04/02/1990	Offshore Shell Banks	Outdated¹
BC 171 S-124	03/26/1990	Offshore Shell Banks	Outdated¹
BC 171 S-123	01/02/1990	Offshore Shell Banks	Outdated¹
BC 157	05/13/1981	Retail Repurchase Agreements	Replaced² by GSA Rules
BC 152 (REV)	11/10/1992	OCC Banking Issuances	Outdated¹
BC 151	11/03/1980	Membership and Other Fees to Assns Which Discriminate	In Comptroller's Handbook - Insider Activities
BC 141	05/02/1980	Brokered Funds	Outdated¹
BC 141 S-5	05/19/1989	Brokered Funds	Outdated¹
BC 141 S-4	07/07/1986	Brokered Funds	Outdated¹
BC 141 S-3	12/08/1983	Brokered Funds	Outdated¹
BC 141 S-2	07/14/1982	Brokered Funds	Outdated¹
BC 141 S-1	10/09/1981	Brokered Funds	Outdated¹
BC 137	02/19/1980	Prohibition on Political Contributions by NBs	Outdated¹
BC 135	02/08/1980	Fraudulent Use of Documents Purporting to be "ICC Notes"	Outdated¹
BC 135 S-1	11/22/1993	Fraudulent Use of Documents Purporting to be ICC Issuances	Outdated¹
BC 127 (REV)	04/26/1991	Uniform Class. of Assets & Appraisal of Securities	Outdated¹
BC 125	04/20/1979	Leasing of Personal Property I.R. 7.3400	In Leasing Regulation
BC 121	02/07/1979	Remote Disbursement	Replaced² by Reg. CC
BC 115	08/30/1978	Income Diversion Through Management and Other Fees	In Comptroller's Handbook - Insider Activities
BC 115 S-1	12/28/1978	Income Diversion through Management and Other Fees	In Comptroller's Handbook - Insider Activities
BC 105	05/22/1978	Income Tax Remittance to Holding Company Affiliates	Outdated¹
BC 98	10/18/1976	Foreign Restricted List Issued by the SEC	Outdated¹
BC 98 S-3	05/02/1979	Foreign Restricted List Issued by the SEC	Outdated¹
BC 98 S-2	12/26/1978	Foreign Restricted List Issued by the SEC	Outdated¹
BC 98 S-1	09/21/1978	Foreign Restricted List Issued by the SEC	Outdated¹
BC-78	10/18/1976	Exception to Lending Limits for OPIC Insured Standby Letters of Credit Issued by National Banks	Transmittal⁴
BC 74	07/20/1976	Schemes to Defraud Involving Use of the Mails	Outdated¹
BC 74 S-2	03/16/1987	Schemes to Defraud Involving Use of the Mails	Outdated¹
BC 74 S-1	12/08/1980	Schemes to Defraud Involving Use of the Mails	Outdated¹
BC 38	07/26/1971	Securities and Exchange Commission Rule 10b-17	Outdated¹
BC 38 S-1	01/02/1975	Securities and Exchange Commission Rule 10b-17	Outdated¹
BC 21 S-2	11/30/1973	National Banks May Make Investments in Partnerships in Which the Housing Partnership is Also a Partner	Outdated¹
BC 21 S-1	01/29/1973	National Banks May Make Investments in National Housing Partnership - II	Outdated¹
BC 21	01/14/1970	National Banks May Purchase Shares In The Common Stock of National Corporation For Housing Partnerships And Limited Partnership Interests In The National Housing Partnership	Outdated¹

The reason each document is rescinded is noted as one of the following:

¹ Outdated: The document is no longer needed. Any attachments to the document are rescinded only as they relate to national banks and FSAs.

² Replaced: The document and any attachments are superseded by subsequent guidance.

³ Incorporated: The document conveyed interagency guidance that was incorporated into a Comptroller's Handbook booklet.

⁴ Transmittal: The document is a cover letter that merely conveyed another document. The rescission does not change the applicability of the conveyed document. To determine the applicability of the conveyed document, please refer to the original issuer of the document.

The Office of the Comptroller of the Currency was created by Congress to charter national banks, to oversee a nationwide system of banking institutions, and to assure that national banks are safe and sound, competitive and profitable, and capable of serving the banking needs of their customers in the best possible manner. To receive OCC press releases and issuances by email, subscribe.

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Rescinded Trust Examining Circulars