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Rescinded Banking Circulars

Number Date Title Comment
BC 278 10/28/93 Shared National Credit Program Replaced2 by OCC 1995-9
BC 276 09/24/93 Branch Closings In Other Consumer Protection Laws and Regulations Handbook
BC 274 07/19/93 Retail Nondeposit Investment Sales Replaced2 by OCC 1994-13
BC 272 06/11/93 National Bank Appeals Process Replaced2 by OCC 1996-18
BC 271 05/25/93 EFT Switches and Network Services Replaced2 by FFIEC Retail Payments booklet
BC 269 04/20/93 Fraudulent Use of Debt and Equity Security Certificates Outdated1
BC 267 02/02/93 Recognizing Income from Brazilian Interest Due and Unpaid (IDU) Bonds Outdated1
BC 266 01/05/93 FFIEC Statement: Large Funds Transfer for Money Laundering Replaced2 by the FFIEC BSA/AML Examination Manual.
BC 265 12/31/92 Interagency Guidelines for Real Estate Lending Policies In Real Estate and Construction Lending Handbook
BC 265 S-1 03/31/93 Clarification of Real Estate Lending Guidelines In Real Estate and Construction Lending Handbook
BC 264 12/22/92 Defeasance Replaced2 by FASB 125
BC 262 12/01/92 Real Estate Settlement Procedures Act - Referral Fees In Real Estate Settlement Procedures Handbook
BC 261 09/22/92 Community Reinvestment Act: A Citizen's Guide to CRA New Regulation Issued
BC 260 07/14/92 EDP Services Contracts Replaced2 by AL 2000-12
BC 259 03/10/92 Stock Appraisals Incorporated3 into Licensing Manual
BC 258 S-4 05/14/93 External Fraud - Central Bank (Denver) Certificates Outdated1
BC 258 S-3 03/19/93 External Fraud Outdated1
BC 258 S-2 01/05/93 External Fraud Outdated1
BC 258 S-1 03/13/92 External Fraud Outdated1
BC-258 02/27/92 External Fraud Outdated1
BC 257 04/05/93 Examination Review Process Outdated1
BC 257 S-1 04/05/93 Appeals Process - Shared National Credit Program Replaced2 by OCC 96-18
BC 256 01/03/92 Enforcement Policy New Policy Issued
BC-255 07/30/91 Troubled Loan Workouts and Loans to Borrowers in Troubled Industries Replaced2 by FFIEC Call Report Instructions
BC 254 06/14/91 Asset Management In Handbook
BC 253 04/08/91 Civil Money Penalties Replaced2 by BC 273
BC 251 03/31/91 Bank Secrecy Act - Reporting Outdated1
BC 250 02/13/91 Guidance on Highly Leveraged Transactions Outdated1
BC 249 (REV) 05/09/91 Bank Purchases of Life Insurance Replaced2 by OCC 96-51
BC 247 09/12/90 Application of Securities Laws to Common Trust Funds Replaced2 by Comptroller's Handbook - Collective Investment Funds
BC 246 09/17/90 Composite Rating Definitions Replaced2 by OCC 97-1
BC 245 07/24/90 SEC Task Forces Outdated1
BC-243 S-5 10/27/93 Suspicious Transactions Outdated1
BC-243 S-4 10/27/93 Suspicious Transactions Outdated1
BC-243 S-3 10/14/92 Suspicious Transactions Outdated1
BC-243 S-2 04/18/91 Suspicious Transactions Outdated1
BC-243 S-1 06/08/90 Suspicious Transactions Outdated1
BC-243 02/07/90 Suspicious Transactions Outdated1
BC 242 10/30/89 Definition of Highly Leveraged Transactions Outdated1
BC 242 S-1 02/16/90 Clarification of Highly Leveraged Transactions Outdated1
BC 241 09/27/89 US Check Deadline On FMS Web site
BC-240 09/07/89 Push Down Policy Replaced2
BC 239 06/23/89 Procedures for Certification In Comptroller's Corporate Manual
BC 238 06/15/89 Disclosure of CRA Related Corporate Application Decisions In Comptroller's Corporate Manual
BC 237 06/09/89 Annuity Contracts Outdated1
BC 236 05/17/89 Quasi-Reorganization Replaced2 by OCC 1995-27
BC 234 03/16/89 Indiana N/B, Indianapolis, Indiana In Real Estate and Construction Lending Handbook
BC 232 01/26/89 Processing Notices of Change In Bank Control-Voting Trusts In Comptroller's Corporate Manual
BC 231 01/09/89 Basle Supervisors' Committee Statement In Banking Secrecy Act Handbook
BC 230 06/06/88 Merger Procedures In Business Combination booklet of Comptroller's Corporate Manual
BC 229 05/31/88 Information Security Replaced2 by FFIEC Information Security booklet
BC 228 (REV) 01/10/92 Supervisory Policy Statement on Securities Replaced2 by OCC 1998-20
BC 227 02/07/90 Standard Criminal Referral Forms Outdated1
BC 226 01/25/88 End User Computing Replaced2 by Business Continuity Planning, Operations, and Information Security booklets
BC 225 (REV) 09/28/92 Real Estate Appraisals In regulation
BC 224 11/18/87 Fed. Recurring Payments by Means Other than by Check Revised 31 CFR 210
BC 223 07/31/87 Compliance with 12 CFR 16.5 - Notice of Nonpublic Sale Regulation Revised
BC 222 12/04/87 Bank Bribery Statute In Insider Activities Handbook
BC 221 12/22/86 Farm Products Lien In Agriculture Handbook
BC 219 10/31/86 12b-1 Funds Outdated1
BC 217 09/19/86 Omnitek Intergrade Corporation Spectrum Guardian Management Outdated1
BC 215 06/18/86 Guidelines for Collateral Evaluation and Classification of Troubled Energy Loans Replaced2 by OCC 2014-15
BC 214 05/16/86 Debt Adjustment Program and Interest Rate Buydown Program Programs Expired In 1988 and 1990
BC 213 04/18/86 Timely Filing of Reports Under Securities Act and 12CFR1 Outdated1
BC 212 03/28/86 Capital Forbearance Policies Outdated1
BC 212 S-2 07/07/87 Capital Forbearance Policy Outdated1
BC 212 S-1 04/23/86 Capital Forbearance Policies Outdated1
BC 211 12/19/85 South African Freeze Outdated1
BC 210 10/31/85 Repurchase Agreements Replaced2 by OCC 1998-6
BC 209 10/30/85 Dividends Outdated1
BC 208 (REV) 03/20/92 Guidelines for Troubled Real Estate Loans In Real Estate and Construction Lending Handbook
BC 206 08/23/85 Basic Banking Services In Handbook
BC 203 (REV) 04/30/87 Accounting for Internally Developed Computer Software Replaced2 by OCC-B-98-29
BC 202 07/02/85 Accounting for Net Deferred Tax Charges Outdated1
BC 201 (REV) 02/20/92 Allowance for Loan and Lease Losses In Allowance for Loan and Lease Losses Handbook
BC 201 Supplement 1 02/20/92 Allowance for Loan and Lease Losses - Transfer Risk In Allowance for Loan and Lease Losses Handbook
BC-200 05/22/85 Accounting for Loan Swaps Replaced2
BC 199 05/23/85 Loan Production Offices Outdated1
BC 197 05/07/85 Premiums on U.S. Government Guaranteed Loans Outdated1
BC 195 05/01/85 Accounting for Restructured Loans and Sales of Foreclosed Outdated1
BC 192 04/08/85 Organization Costs Incorporated3 into Organization Handbook
BC 191 04/04/85 Agricultural Credit Documentation In Agriculture Handbook
BC 189 02/20/85 Branch Closings and Reductions In Service In Other Consumer Protection Laws and Regulations Handbook
BC 188 02/20/85 Bank Bribery Statute In Insider Activities Handbook
BC 187 01/18/85 Financial Information on Data Servicers Processing Replaced2 by FFIEC Outsourcing Technical Services booklet
BC 188 S-1 07/10/85 Bank Bribery Statute In Insider Activities Handbook
BC 186 12/03/84 Scheme to Obtain Financing for Bogus Insurance Policies Outdated1
BC 185 (REV) 02/15/90 Community Development Corporations (CDs) Replaced2 by Part 24
BC 184 08/07/84 Window Dressing Official Call Reports Outdated1
BC 183 04/13/84 United States Dollar Traveler Express Outdated1
BC 177 (REV) 07/12/89 Corporate Contingency Planning Replaced2 by OCC 97-23
BC 176 02/02/83 Filing Review Procedures Part 5 & 11 Revised
BC 175 11/16/82 Legal Bank Holidays Part 7 Revised
BC 174 11/16/82 Visitorial Powers of State Authorities Outdated1
BC 171 (REV) 06/16/83 Offshore Shell Banks Outdated1
BC 171 S-214 12/30/93 Offshore Shell Banks Outdated1
BC 171 S-213 12/02/93 Offshore Shell Banks - Swiss Trade & Commerce Trust Outdated1
BC 171 S-212 11/19/93 Offshore Shell Banks - Pacific Investment Outdated1
BC 171 S-211 10/26/93 Offshore Shell Banks - Apache Tribe International Outdated1
BC 171 S-210 10/06/93 Offshore Shell Banks - Nationsinvest of Texas Outdated1
BC 171 S-209 09/24/93 Offshore Shell Banks -Interstate Trust Credit Outdated1
BC 171 S-208 09/23/93 Offshore Shell Banks - Franklin Trust/Ameritrust/Alpha Ltd. Outdated1
BC 171 S-207 09/10/93 Offshore Shell Banks - Lombard Bank Outdated1
BC 171 S-206 08/19/93 Offshore Shell Banks - Barclays Bank PLC Outdated1
BC 171 S-205 08/19/93 Offshore Shell Banks - Native Indian Bank Outdated1
BC 171 S-204 08/10/93 Offshore Shell Banks - Old Etonian Bank Limited Outdated1
BC 171 S-203 08/10/93 Offshore Shell Banks - Financial Services One Bancorp Outdated1
BC 171 S-202 08/10/93 Offshore Shell Banks - Allied Bank Corporation Outdated1
BC 171 S-201 07/15/93 Offshore Shell Banks - Himbank Outdated1
BC 171 S-200 05/14/93 Offshore Shell Banks - Union Reserve Bank Outdated1
BC 171 S-199 05/12/93 Offshore Shell Banks - High Air International Outdated1
BC 171 S-198 05/12/93 Offshore Shell Banks - 770 Bank and Trust Outdated1
BC 171 S-197 05/12/93 Offshore Shell Banks - Madagascar American Outdated1
BC 171 S-196 04/02/93 Offshore Shell Banks Outdated1
BC 171 S-195 03/19/93 Offshore Shell Banks Outdated1
BC 171 S-194 03/19/93 Offshore Shell Banks Outdated1
BC 171 S-193 03/19/93 Offshore Shell Banks Outdated1
BC 171 S-192 03/19/93 Offshore Shell Banks Outdated1
BC 171 S-191 12/18/92 Offshore Shell Banks Outdated1
BC 171 S-190 12/17/92 Offshore Shell Banks Outdated1
BC 171 S-189 12/17/92 Offshore Shell Banks Outdated1
BC 171 S-188 11/25/92 Offshore Shell Banks Outdated1
BC 171 S-187 11/16/92 Offshore Shell Banks Outdated1
BC 171 S-186 11/16/92 Offshore Shell Banks Outdated1
BC 171 S-185 11/16/92 Offshore Shell Banks Outdated1
BC 171 S-184 11/16/92 Offshore Shell Banks Outdated1
BC 171 S-183 10/29/92 Offshore Shell Banks Outdated1
BC 171 S-182 09/23/92 Offshore Shell Banks Outdated1
BC 171 S-181 08/31/92 Offshore Shell Banks Outdated1
BC 171 S-180 08/31/92 Offshore Shell Banks Outdated1
BC 171 S-179 08/28/92 Offshore Shell Banks Outdated1
BC 171 S-178 08/17/92 Offshore Shell Banks Outdated1
BC 171 S-177 08/14/92 Offshore Shell Banks Outdated1
BC 171 S-176 08/14/92 Offshore Shell Banks Outdated1
BC 171 S-175 08/12/92 Offshore Shell Banks Outdated1
BC 171 S-174 06/10/92 Offshore Shell Banks Outdated1
BC 171 S-173 06/10/92 Offshore Shell Banks Outdated1
BC 171 S-172 06/10/92 Offshore Shell Banks Outdated1
BC 171 S-171 02/27/92 Offshore Shell Banks Outdated1
BC 171 S-170 01/24/92 Offshore Shell Banks Outdated1
BC 171 S-169 01/13/92 Offshore Shell Banks Outdated1
BC 171 S-168 12/23/91 Offshore Shell Banks Outdated1
BC 171 S-167 12/23/91 Offshore Shell Banks Outdated1
BC 171 S-166 12/23/91 Offshore Shell Banks Outdated1
BC 171 S-165 12/23/91 Offshore Shell Banks Outdated1
BC 171 S-164 12/23/91 Offshore Shell Banks Outdated1
BC 171 S-163 11/13/91 Offshore Shell Banks Outdated1
BC 171 S-162 10/31/91 Offshore Shell Banks - First World Trading Bank Outdated1
BC 171 S-161 10/16/91 Offshore Shell Banks - Eastech International Bank Outdated1
BC 171 S-160 10/16/91 Offshore Shell Banks - Grenada, West Indies Outdated1
BC 171 S-159 09/17/91 Offshore Shell Banks Outdated1
BC 171 S-158 06/30/91 Offshore Shell Banks Outdated1
BC 171 S-157 06/30/91 Offshore Shell Banks Outdated1
BC 171 S-156 06/30/91 Offshore Shell Banks Outdated1
BC 171 S-155 06/30/91 Offshore Shell Banks Outdated1
BC 171 S-154 06/24/91 Offshore Shell Banks Outdated1
BC 171 S-153 06/24/91 Offshore Shell Banks Outdated1
BC 171 S-152 05/29/91 Offshore Shell Banks Outdated1
BC 171 S-151 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-150 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-149 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-148 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-147 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-146 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-145 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-144 04/30/91 Offshore Shell Banks Outdated1
BC 171 S-143 04/10/91 Offshore Shell Banks Outdated1
BC 171 S-142 04/08/91 Offshore Shell Banks Outdated1
BC 171 S-141 03/04/91 Offshore Shell Banks Outdated1
BC 171 S-140 03/04/91 Offshore Shell Banks Outdated1
BC 171 S-139 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-138 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-137 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-136 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-135 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-134 12/28/90 Offshore Shell Banks Outdated1
BC 171 S-133 11/26/90 Offshore Shell Banks Outdated1
BC 171 S-132 09/21/90 Offshore Shell Banks Outdated1
BC 171 S-131 09/20/90 Offshore Shell Banks Outdated1
BC 171 S-130 06/20/90 Offshore Shell Banks Outdated1
BC 171 S-129 06/08/90 Offshore Shell Banks Outdated1
BC 171 S-128 06/04/90 Offshore Shell Banks Outdated1
BC 171 S-127 05/02/90 Offshore Shell Banks Outdated1
BC 171 S-126 05/02/90 Offshore Shell Banks Outdated1
BC 171 S-125 04/02/90 Offshore Shell Banks Outdated1
BC 171 S-124 03/26/90 Offshore Shell Banks Outdated1
BC 171 S-123 01/02/90 Offshore Shell Banks Outdated1
BC 157 05/13/81 Retail Repurchase Agreements Replaced2 by GSA Rules
BC 152 (REV) 11/10/92 OCC Banking Issuances Outdated1
BC 151 11/03/80 Membership and Other Fees to Assns Which Discriminate In Insider Activities Handbook
BC 141 05/02/80 Brokered Funds Outdated1
BC 141 S-5 05/19/89 Brokered Funds Outdated1
BC 141 S-4 07/07/86 Brokered Funds Outdated1
BC 141 S-3 12/08/83 Brokered Funds Outdated1
BC 141 S-2 07/14/82 Brokered Funds Outdated1
BC 141 S-1 10/09/81 Brokered Funds Outdated1
BC 137 02/19/80 Prohibition on Political Contributions by NBs Outdated1
BC 135 02/08/80 Fraudulent Use of Documents Purporting to be "ICC Notes" Outdated1
BC 135 S-1 11/22/93 Fraudulent Use of Documents Purporting to be ICC Issuances Outdated1
BC 127 (REV) 04/26/91 Uniform Class. of Assets & Appraisal of Securities Replaced2 by OCC 2004-25
BC 125 04/20/79 Leasing of Personal Property I.R. 7.3400 In Leasing Regulation
BC 121 02/07/79 Remote Disbursement Replaced2 by Reg. CC
BC 115 08/30/78 Income Diversion Through Management and Other Fees In Insider Activities Handbook
BC 115 S-1 12/28/78 Income Diversion through Management and Other Fees In Insider Activities Handbook
BC 105 05/22/78 Income Tax Remittance to Holding Company Affiliates Replaced2 by OCC-B-98-56
BC 98 10/18/76 Foreign Restricted List Issued by the SEC Outdated1
BC 98 S-3 05/02/79 Foreign Restricted List Issued by the SEC Outdated1
BC 98 S-2 12/26/78 Foreign Restricted List Issued by the SEC Outdated1
BC 98 S-1 09/21/78 Foreign Restricted List Issued by the SEC Outdated1
BC-78 10/18/76 Exception to Lending Limits for OPIC Insured Standby Letters of Credit Issued by National Banks Transmittal4
BC 74 07/20/76 Schemes to Defraud Involving Use of the Mails Outdated1
BC 74 S-2 03/16/87 Schemes to Defraud Involving Use of the Mails Outdated1
BC 74 S-1 12/08/80 Schemes to Defraud Involving Use of the Mails Outdated1
BC 38 07/26/71 Securities and Exchange Commission Rule 10b-17 Outdated1
BC 38 S-1 01/02/75 Securities and Exchange Commission Rule 10b-17 Outdated1
BC 21 S-2 11/30/73 National Banks May Make Investments in Partnerships in Which the Housing Partnership is Also a Partner Outdated1
BC 21 S-1 01/29/73

National Banks May Make Investments in National Housing Partnership - II

Outdated1
BC 21 01/14/70 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. OCC press releases and other information are available at http://www.occ.gov. To receive OCC press releases and issuances by e-mail, subscribe at http://www.occ.gov/tools-forms/subscribe/occ-email-list-service.html.