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Summary

The �౦��Ϸ���� has updated its Trust Examination Manual and is making it available to the public on its Web site and in CD-ROM format.

Highlights

• The updated Manual includes new materials reflecting changes enacted in the Pension Protection Act of 2006 and their application to employee benefit plan and individual retirement plan accounts governed by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code.
• The Manual features updated guidance issued by the Department of Labor and the Internal Revenue Service on abandoned employee benefit plans and treatment of health savings accounts.
• The Manual also includes material related to the U.S. Securities and Exchange Commission/ Federal Reserve Board Regulation R and Gramm-Leach-Bliley exceptions from the definition of "broker" in the Securities Exchange Act of 1934 (see Section 10.F of the manual).
• The �౦��Ϸ���� Trust Examination Manual is available at http://www.fdic.gov/regulations/examinations/trustmanual/index.html or in CD-ROM format by completing the order form at .

Distribution

�౦��Ϸ����-supervised banks (commercial and savings) that conduct fiduciary or registered transfer agent activities

Suggested Routing

Chief Executive Officer

Trust Officer

Transfer Agent Personnel

Compliance Officer

Internal Auditor

Note

�౦��Ϸ���� financial institution letters (FILs) may be accessed from the �౦��Ϸ����'s Web site at www.fdic.gov/news/financial-institution-letters/2008/index.html.

To receive FILs electronically, please visit http://www.fdic.gov/about/subscriptions/fil.html.

Paper copies of �౦��Ϸ���� financial institution letters may be obtained through the �౦��Ϸ����'s Public Information Center, 3501 Fairfax Drive, E-1002, Arlington, VA 22226 (1-877-275-3342 or 703-562- 2200).