TITLE 7.BANKING AND SECURITIES

Part 6. CREDIT UNION DEPARTMENT

Chapter 91. CHARTERING, OPERATIONS, MERGERS, LIQUIDATIONS

Subchapter B. ORGANIZATION PROCEDURES

7 TAC §91.210

The Texas Credit Union Commission adopts amendments to §91.210, relating to certificate of authority to do business in the State of Texas, with no changes to the text as published in the November 3, 2000, issue of the Texas Register (25 TexReg 10854).

Two new subsections are added to the rule. The first allows a foreign credit union to add new occupational or associational groups to their fields of membership provided that reciprocity exists between Texas and the credit unions' home state or country and the proposed group can be conveniently served from the foreign credit union's office. The second subsection adds an enforcement and penalty provision that can be invoked by the Commissioner should a foreign credit union fail to comply with any applicable statute or administrative rule.

No comments were received on the proposal.

The amendments are adopted under the provisions of §122.013 of the Texas Finance Code that is interpreted as authorizing the Credit Union Commission to adopt rules that govern foreign credit union operations in this state.

The specific section affected by this rule is Texas Finance Code, §122.013.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on January 19, 2001.

TRD-200100369

Harold E. Feeney

Commissioner

Credit Union Department

Effective date: February 8, 2001

Proposal publication date: November 3, 2000

For further information, please call: (512) 837-9236


Subchapter C. MEMBERS

7 TAC §91.301

The Texas Credit Union Commission adopts amendments to rule §91.301 relating to field of membership, with changes to the text as published in the November 3, 2000 issue of the Texas Register (25 Tex Reg 10855).

The first amendment conforms the terminology used in the rule to that contained in the enabling statute, specifically the term "common bond" has been changed to "community of interests. Another change describes what constitutes a recognizable community with regards to a geographic community of interest. The third amendment inserts language addressing the treatment of overlaps resulting from a proposed field of membership change. Lastly, there is an amendment that allows credit unions the ability to add underserved communities regardless of location to their fields of membership provided certain criteria are met.

The amended rule is adopted as a result of the general rule review mandated by the Government Code and General Appropriations Act. Notice of Intention to Review Chapter 91 rules was published in the Texas Register on February 4, 2000 (25 TexReg 823) for the purpose of accepting public comment.

One comment from Brownsville Teachers' Credit Union was received regarding the language allowing a credit union to apply to add an underserved area to its FOM regardless of location of the underserved area in relation to the credit union's offices. The commenter believes this provision will present a safety and soundness issue for small and mid-sized credit unions because: (1) it will allow large credit unions to skip across the state in an unrestricted manner; and (2) the wording does not require a credit union to actually serve in an underserved area. The Commission disagrees with the commenter's characterization of this provision. All citizens of the state of Texas should not only have access to financial services, but to their choice of institutions to meet their specific needs. In an underserved community this opportunity does not exist. Therefore, credit unions that are willing to provide the needed services should be encouraged to expand into these areas. To ensure that a credit union complies with the intent of the rule, certain requirements are specified in the rule. To begin, the credit union must establish and maintain an office or facility in the underserved community at which business can be transacted. The credit union must also submit a business plan that describes how it will serve the community. The commissioner may require periodic status reports to ensure that the needs of the underserved community are being met. In summary, the Commission believes adequate safeguards have been put into place to ensure that credit unions expanding into underserved communities are doing so to actually serve those communities.

The amendment is adopted under the provisions of §15.402 of the Texas Finance Code, which is interpreted as authorizing the Credit Union Commission to reasonable rules necessary for administering Chapter 15 and Subtitle D, Title 3, of the Texas Finance Code.

The specific sections affected by the amended rule are §§122.001 and 122.051 of the Texas Finance Code.

§91.301.Field of Membership.

State credit unions will be allowed to have, as a minimum, at least as much flexibility as federal credit unions in the regulation of fields of membership. The following guidelines and standards shall be considered by the commissioner in evaluating field of membership requests.

(1)

Occupational community of interest.

(A)

This community of interest is based on an employment relationship with a specified employer. Persons sharing this community of interest may be geographically dispersed. Employees of a parent corporation and its subsidiaries and persons under contract to work regularly for an enterprise may be considered under a single occupational community of interest. Each category to be served (e.g., subsidiaries, contractors) should be separately listed in section 3.01 of the credit union's bylaws, if practical. Persons employed by different entities, even if closely related geographically, persons working at a single shopping center, industrial park, or office building, for example, are not treated as having an occupational community of interest.

(B)

All occupational communities of interest should include a geographic definition: e.g., "employees, officials, and persons who work under contract regularly for ABC Corporation or any of its subsidiaries, who work in Houston, Texas." Other acceptable geographic definitions are "employees ... who are paid from .... "or "employees ... who are supervised from ...."

(C)

The employer may also be included in this community of interest -- e.g., "ABC Corporation and its subsidiaries."

(D)

Some examples of occupational group definitions are:

(i)

"employees of the Scott Manufacturing Company who work in El Paso, Texas ...;"

(ii)

"employees and elected and appointed officials of municipal government in Tyler, Texas ...;"

(iii)

"employees of Sharp Drillbit Company and its subsidiary, Drillbit Salvage Company, who work in Midland or Houston, Texas ...;"

(iv)

"personnel of fleet units of the United States Navy home port at Ingleside, Texas ...;"

(v)

"civilian and military personnel of the United States Government who work or are stationed at, or are attached or assigned to Fort Hood, Texas, or those who are retired from, or their dependents or dependent survivors who are eligible by law or regulations to receive and are receiving benefits or services from that military installation ...;"

(vi)

"employees of these contractors who work regularly at United States Naval Shipyard in Ingleside, Texas ...;"

(vii)

"employees, doctor, medical staff, technicians, medical and nursing students who work at Galveston Medical Center at the locations stated: ...;"

(viii)

"employees, and teachers who work for the Fort Worth Independent School District in Fort Worth, Texas...."

(E)

Some examples of insufficiently defined occupational groups are:

(i)

"employees of engineering firms in Houston, Texas;" (No common employer; names of firms must be stated; however, may be the basis for a multiple group.)

(ii)

"persons employed or working in Dallas, Texas;" (No common employer; names of firms must be stated.)

(iii)

"persons working in the entertainment industry in Texas." (No common employer; names of firms should be stated.)

(2)

Associational community of interest.

(A)

This community of interest is generally based on groups consisting primarily of natural persons who participate in activities developing common loyalties, mutual benefits, and mutual interest. Qualifying associational groups must hold meetings open to all natural person members at least once a year, must sponsor other activities providing for contact among natural persons members, and must have an authoritative definition of who is eligible for membership -- usually, this will be in the associations's constitution and bylaws. The clarity of the associational group's definition and compactness of its membership will be important criteria in reviewing the application. The department policy is to organize associational charters at the lowest organizational level which is economically feasible.

(B)

Students constitute an associational community of interest and may qualify for a credit union charter.

(C)

Associations formed primarily to obtain a credit union charter do not have a sufficient associational community of interest; nor do associations based on a client or customer relationship (e.g., an insurance company's customers or a buyer's club).

(D)

The department normally charters associational credit unions consisting of natural person members. The department will allow nonnatural persons (e.g., corporate sponsor or organizations of members) to be eligible for membership.

(E)

Moreover, the community of interest usually would extend to the association's members and their employees. However, situations may exist where the employees of a member of an association do not have a sufficiently close tie to the association to be included.

(F)

Homeowner associations, tenant groups, electric co-ops, consumer groups, and other groups of persons having an interest in a particular cause and certain consumer cooperatives may be eligible to receive a charter, however, they must make a strong showing of common activities and economic viability. Newly-organized associations must make similar showing; experience has shown that a new group's efforts are best focused on solidifying member interest before attempting to offer credit union service.

(G)

All associational communities of interest will include a definition of the group and a geographic or operational area limitation, unless the constitution or bylaws of the associational group limit the geographical area -- e.g., "Members of the Small Businessmen Association living or working in Dallas, Texas who qualify for membership in accordance with its constitution and bylaws in effect on January 21, 1989."

(H)

The association itself may also be included in the field of membership; e.g., "ABC Association."

(I)

Some examples of associational group definitions are:

(i)

"regular members of Locals 10 and 13, IBEW Union, Houston, Texas, who qualify for membership in accordance with their constitution and bylaws in effect on May 20, 1989;"

(ii)

"members of the Texas Farm Bureau who live or work in Williamson or adjacent counties, who qualify for membership in accordance with its constitution and bylaws in effect on March 7, 1990;"

(iii)

"members of the Catholic Church who live or work in Del Rio, Texas;"

(iv)

"members of the First Baptist Church in Georgetown, Texas;"

(v)

"regular members of the Corporate Executives Association, located in Dallas, Texas, who live or work in Dallas, Texas, who qualify for membership in accordance with its constitution and bylaws in effect on December 1, 1985;"

(vi)

"members of the Lower Colorado River Authority located in Austin, Texas."

(J)

Some examples of insufficiently defined association group definitions are:

(i)

"members of military service clubs in the State of Texas." (No single associational tie; specific clubs and locations must be named; may be considered as multiple group.)

(ii)

"veterans of United States military service."

(K)

Some examples of unacceptable associational communities of interest are:

(i)

"ABC Buyers Club." (An interest in purchasing only does not meet associational standards.)

(ii)

"customers of ABC Insurance Company." (Policyholders or customer/client relationships do not meet associational standards.)

(3)

Geographic community of interest.

(A)

This community of interest is based upon employment, or residence within a clearly defined and specified geographic area(s). Business entities within the specified geographic area(s) may also qualify for membership. Given the diversity of community characteristics throughout the state and the department's goal of making credit union service available to all eligible groups who wish to have it, the department has established the following guidelines:

(i)

The geographic area(s) must be clearly specified.

(ii)

The application must establish that the area(s) is recognized as a distinct neighborhood, community, or geographic area(s). For the purposes of this section a recognizable community is a geographical area which possesses such characteristics that the residents of the area share a definable community of interest or sense of identification with each other which may be based upon mutual interests, goals, community pride or other similar elements.

(B)

A typical definition of a geographic community of interest is: "Persons who live, work or are located in ABC, the area of XYZ City bounded by Fern Street on the north, Long Street on the east, Fourth Street on the south, and Elm Avenue on the west."

(C)

Additional criteria may be considered for an application to convert to or expand an existing community and may include, but not be limited to, providing for a protective exclusion for honoring existing credit unions in the proposed area(s).

(D)

Some examples of geographic community of interest definitions are:

(i)

"persons who live, work or are located in Brown County, Texas;

(ii)

"persons who live or work in and business entities located in Spring Branch Independent School District, Houston, Texas;"

(iii)

"persons who live or work are located within a ten-mile radius of El Campo, Texas".

(E)

Some examples of insufficiently defined geographic community of interest definitions are:

(i)

"persons who live or work in East Texas;"

(ii)

"persons who live or work in the ship channel section of Houston, Texas."

(4)

Multiple-group charters.

(A)

The department may charter a credit union to serve a combination of definable occupational, associational and/or geographical groups.

(B)

In addition to general chartering requirements, special requirements pertaining to multiple-group applications may be required before the department will grant such a charter.

(i)

Each group to be included in the proposed field of membership of the credit union must have its own community of interest.

(ii)

Each group must individually request inclusion in the proposed credit union's charter.

(5)

Overlap protection.

(A)

The commissioner will consider the financial effect of an overlap proposed by an application to expand a credit union's field of membership or when a charter application proposes an overlap. Generally, the department will not charter or otherwise authorize two or more credit unions to serve the same single occupational or associational group. An overlap is permitted when the expansion's beneficial effect in meeting the convenience and needs of the members of the group proposed to be included in the field of membership outweighs any adverse effect on the overlapped credit union(s).

(B)

The commissioner will weigh the information in support of the application and any information provided by a protesting or affected credit union. If the applicant has the financial capacity to serve the financial needs of the proposed members, demonstrates economic feasibility, complies with the requirements of this rule, and no protestant reasonably establishes a basis for denying the request, it shall be approved.

(C)

If a finding is made that overlap protection is warranted, the commissioner shall reject the application or require the applicant to limit or eliminate the overlap by adding exclusionary language to the text of the amendment, e.g., "excluding persons eligible for primary membership in any occupation or association based credit union that has an office within a specified proximity of the applicant credit union at the time membership is sought." Generally, overlap protection will not be considered warranted unless the financial effect on the overlapped credit union will present a safety and soundness concern. Exclusionary clauses are rarely appropriate for inclusion in a geographic community of interest credit union.

(D)

Generally, if the overlapped credit union does not submit a notice of protest form, and the department determines that there is no safety and soundness problem, an overlap will be permitted. If, however, a notice of protest is filed, the commissioner will consider the following in performing an overlap analysis:

(i)

whether the overlap is incidental in nature, ie., the group(s) in question is so small as to have no material effect on the overlapped credit union;

(ii)

whether there is limited participation by members of the group(s) in the overlapped credit union after the expiration of a reasonable period of time;

(iii)

whether the overlapped credit union provides requested service;

(iv)

the financial effect on the overlapped credit union;

(v)

the desires of the group(s); and

(vi)

the best interests of the affected group(s) and the credit union members involved.

(E)

Where a sponsor organization expands its operations internally, by acquisition or otherwise, the credit union may serve these new entrants to its field of membership if they are part of the community of interest described in the credit union's bylaws. Where acquisitions are made which add a new subsidiary or affiliate, the group cannot be served until the entity is included in the field of membership through the application process.

(F)

Credit unions affected by the organizational restructuring or merger of a group within its field of membership must apply for a modification of their fields of membership to reflect the group to be served.

(6)

Underserved communities.

(A)

All credit unions may include in their fields of membership, without regard to location, communities satisfying the definition for underserved areas. More than one credit union can serve the same underserved area.

(B)

Once an underserved area has been added to a credit union's field of membership, the credit union must establish and maintain an office or facility in the community. For the purposes of this subsection service facility is defined as a place where shares are accepted for members' accounts, loan applications are accepted and loan proceeds are disbursed. This definition includes a credit union owned branch, a shared branch, a mobile branch, and an office operated on a regularly scheduled weekly basis, or a credit union owned electronic facility that meets, at a minimum, these requirements. This definition does not include an atm.

(C)

A credit union desiring to add an underserved area must document that the community meets the definition. In addition, the credit union must develop a business plan specifying how it will serve the community. The business plan, at a minimum, must identify the credit and depository needs of the community and detail how the credit union plans to serve those needs. The credit union will be expected to regularly review the business plan to determine if the community is being adequately served. The commissioner may require periodic service status reports from a credit union pertaining to the underserved area to ensure that the needs of the area are being met, as well as requiring such reports before allowing a credit union to add an additional unserved area.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on January 22, 2001.

TRD-200100391

Harold E. Feeney

Commissioner

Credit Union Department

Effective date: February 11, 2001

Proposal publication date: November 3, 2000

For further information, please call: (512) 837-9236


Subchapter H. INVESTMENTS

7 TAC §91.802

The Texas Credit Union Commission adopts amendments to rule §91.802 relating to other investments for credit union, with nonsubstantive changes to the proposed text published in the November 3, 2000 issue of the Texas Register (25 Tex Reg 10858). The first request for comments was published in the May 5, 2000 issue of the Texas Register (25 TexReg 3889).

One of the amendments requires a credit union's board of directors to establish and annually review a written investment policy; however, that policy may be part of a broader asset-liability management policy. Another amendment adds restrictions for investments in mutual funds, municipal bonds, and asset-backed securities based on their ratings by a nationally recognized rating service, as well as limits investment in commercial paper to those issued by corporations domiciled within the United States. A third amendment mandates that credit unions document their due diligence in selecting a particular investment. A fourth amendment requires credit unions to classify any security in accordance with generally accepted accounting principles. In addition, the reporting requirements of the existing rule are removed from this rule and are placed into a new rule addressing only reporting requirements. Finally, certain language that is outdated or no longer used in the financial industry has been updated.

The amendments to the rule are adopted as a result of the general rule review mandated by the Government Code and General Appropriations Act. (Both contain provisions requiring state agencies to review and consider for readoption each of their rules every four years). Notice of Intention to Review Chapter 91 rules was published in the Texas Register on February 4, 2000 (25 TexReg 823) for the purpose of accepting public comment.

One comment letter was received from Dallas Teachers Credit Union (DTCU). Dr. Charles Idol, a credit union consultant, commented on the rule in person at the Legislative Advisory Committee's public meeting held on December 12, 2000. His comments were also provided in writing. DTCU pointed out that many terms defined in subsection (a) are used elsewhere in Subchapter H but are not redefined. Therefore, DTCU recommended for consistency that the definitions refer to their use in this "subchapter." The Commission agreed with the recommendation. DTCU also pointed out that definitions (6) and (13) contained in subsection (a) reference specific federal statutes which are not readily available to all credit unions. The Commission acknowledged this point and modified the language in definition (6) to remove the federal cite and added explanatory language to definition (13). Continuing with its comments on subsection (a) relating to definitions, DTCU commented that throughout the rule, certain references to a "security" were changed to "investment." The Commission made this change to recognize that a security is one type of investment. Therefore, where the rule applies to all investments, the word "investment" is used; where the rule applies to a security as used in the investment brokerage industry, the word "security" is used. DTCU stated its view that paragraph (9) of subsection (c) pertaining to money market mutual funds is overly complicated. In response, the Commission simplified the language but kept the requirement that money market mutual funds meet CFR 270.2a-7. This should not be a burden to credit unions given that the broker will have that information. Lastly, DTCU commented that the exception from documenting due diligence in making an investment purchase contained in subsection (d) should be extended to certain investments issued by the U. S. Government and its agencies, corporations, or enterprises. The Commission adopted the recommendation.

Dr. Idol made five recommendations for changes to the proposed rule amendments. The first was to include bank notes as authorized investments for credit unions in subsection (c) and to add the definition of bank notes in subsection (a). The Commission did not accept the recommendation, stating that state-chartered credit unions already have the authority to invest in bank notes under the federal parity provision of the Texas Finance Code. The second recommendation was to rewrite the language in subsection (b)(5) to require credit unions to document in policy the methods used to manage credit union's credit risk, interest-rate risk, and liquidity risk that are associated with its investment-related activities, rather than to limit such an assessment only to investments exceeding 25% of a credit union's reserves and undivided earnings. The Commission adopted this recommendation. The third recommendation was to add a new paragraph in subsection (b) to address reporting investments to the board of directors that become noncompliant with the credit union's investment policy after purchase. The Commission adopted the recommendation. The fourth recommendation was to add the language "that are insured by the National Credit Union Share Insurance Fund" to the definition of state-chartered credit unions in subsection (a), paragraph (6). The Commission rejected the proposed change, stating that the Texas Finance Code contains a provision that would allow state-chartered credit unions to operate with alternative insurance coverage. The last recommendation was to substitute the wording "National Credit Union Share Insurance Fund" for "National Credit Union Administration." The Commission did not adopt the recommendation given that the federally mandated insurance seals to be used by federally insured credit unions cites the National Credit Union Administration as the insuring authority.

The amendments are adopted under the provisions of §124.351 of the Texas Finance Code that are interpreted to authorize the Credit Union Commission to adopt rules authorizing other investments permissible for credit unions that are responsive to changes in economic conditions or competitive practices and to the need for safety and soundness of credit union investments.

The specific section affected by the amended rule is Texas Finance Code §124.351.

§91.802.Other Investments

(a)

Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

(1)

Bailment for hire contract--A contract whereby a third party, bank, or other financial institution, for a fee, agrees to exercise ordinary care in protecting the securities held in safekeeping for its customers; also known as a custodial agreement.

(2)

Bankers' acceptance--A time draft that is drawn on and accepted by a bank, and that represents an irrevocable obligation of the bank.

(3)

Cash forward agreement--An agreement to purchase or sell a security with delivery and acceptance being mandatory and at a future date in excess of 30 days from the trade date.

(4)

Eurodollar deposit--A deposit denominated in U. S. dollars in a foreign branch of a United States financial institution.

(5)

Federal funds transaction--A short-term or open-ended transfer of funds to a financial institution.

(6)

Financial institution--A bank or savings association, the deposits of which are insured by the Federal Deposit Insurance Corporation, a federal or state-chartered credit union, or the National Credit Union Central Liquidity Facility.

(7)

Repurchase transaction--A transaction in which a credit union agrees to purchase a security from a counterparty and to resell the same or any identical security to that counterparty at a later date and at a specified price.

(8)

Reverse repurchase transaction--A transaction whereby a credit union agrees to sell a security to a counterparty and to repurchase the same or any identical security from that counterparty at a future date and at a specified price.

(9)

Investment--Any security, obligation, account, deposit, or other item authorized for investment by the Act or this section other than an investment authorized by §124.351(a)(1) of the Act.

(10)

Settlement date--The date originally agreed to by a credit union and a vendor for settlement of the purchase or sale of a security.

(11)

Trade date--The date a credit union originally agrees, whether orally or in writing, to enter into the purchase or sale of a security.

(12)

Yankee dollar deposit--A deposit in a United States branch of a foreign bank licensed to do business in the state in which it is located, or a deposit in a state chartered, foreign controlled bank.

(13)

Mortgage related security--A security which meets the definition of mortgage related security in United States Code Annotated, Title 15, §78c(a)(41); i.e., a privately-issued security backed by mortgages secured by real estate upon which is located a dwelling, a mixed residential and commercial structure, a residential manufactured home, or a commercial structure.

(14)

Nationally recognized statistical rating organization (NRSRO)--A rating organization recognized by the Securities and Exchange Commission.

(15)

Asset-backed security--A bond, note, or other obligation issued by a financial institution, trust, insurance company, or other corporation secured by either a pool of loans, extensions of credit which are unsecured or secured by personal property, or a pool of personal property leases.

(b)

Policy. A credit union may invest funds not used in loans to members, subject to the conditions and limitations of the written investment policy of the board of directors. The investment policy may be part of a broader, asset-liability management policy. The board of directors must review the investment policy at least annually to ensure that the policies adequately address the following issues:

(1)

The types of investments that are authorized by the board of directors.

(2)

A specific limit on the amount that may be invested in any single investment or investment type.

(3)

The delegation of investment authority to the credit union's officials or employees, including the person or persons authorized to purchase or sell investments, and a limit of the investment authority for each individual or committee.

(4)

A list of authorized broker-dealers or other third-parties that may be used to purchase or sell investments, and an internal process for assessing the credentials and previous record of the individual or firm.

(5)

The methods to be used to manage the credit union's credit risk, interest-rate risk, and liquidity risk that are associated with its investment-related activities.

(6)

A list of authorized third-party safekeeping agents.

(7)

If the credit union operates a trading account, the policy should specify the persons authorized to engage in trading account activities, trading account size limits, stop loss and sale provisions, time limits on inventoried trading account investments, and internal controls that specify the segregation of risk-taking and monitoring activities that related to trading account activities.

(8)

The procedure for reporting to the board of directors investments and investment activities that become noncompliant with the credit union's investment policy subsequent to the initial purchase.

(c)

Authorized activities.

(1)

General authority. A credit union may contract for the purchase or sale of a security provided that delivery of the security is by regular-way settlement. Regular-way settlement means delivery of a security from a seller to a buyer within the time frame that the securities industry has established for that type of security. All purchases and sales of investments must be delivery versus payment (i.e., payment for an investment must occur simultaneously with its delivery).

(2)

Cash forward agreements. A credit union may enter into a cash forward agreement to purchase or sell a security, provided that:

(A)

the period from the trade date to the settlement date does not exceed 90 days;

(B)

if the credit union is the purchaser, it has written cash flow projections evidencing its ability to purchase the security;

(C)

if the credit union is the seller, it owns the security on the trade date; and

(D)

the cash forward agreement is settled on a cash basis at the settlement date.

(3)

Repurchase transactions. A credit union may enter a repurchase transaction provided:

(A)

the purchase price of the security obtained in the transaction is at or below the market price;

(B)

the repurchase securities are authorized investments under Texas Finance Code §124.351 or this section;

(C)

the credit union has entered into signed contracts with all approved counterparties;

(D)

the counterparty is rated no lower than BBB by Standard & Poor's or an equivalent rating by another NRSRO; and

(E)

the credit union receives a daily assessment of the market value of the repurchase securities, including accrued interest, and maintains adequate margin that reflects a risk assessment of the repurchase securities and the term of the transaction.

(4)

Reverse repurchase transactions. A credit union may enter into a reverse repurchase transaction, which is a borrowing transaction subject to the Act, provided:

(A)

any securities received are authorized investments under Texas Finance Code §124.351 and this section;

(B)

the credit union has entered into signed contracts with all approved counterparties; and

(C)

for transaction with a maturity greater than one month, the credit union receives a monthly assessment of the market value of the securities received, including accrued interest, and maintains adequate margin that reflects a risk assessment of the securities and the term of the transaction.

(5)

Federal funds. A credit union may enter into a federal funds transaction with a financial institution, provided that the interest or other consideration received from the financial institution is at the market rate for federal funds transactions and that the transaction has a maturity of one or more business days or the credit union is able to require repayment at any time.

(6)

Yankee dollars. A credit union may invest in yankee dollar deposits.

(7)

Eurodollars. A credit union may invest in eurodollar deposits.

(8)

Bankers' acceptance. A credit union may invest in bankers' acceptances.

(9)

Open-end Investment Companies (Mutual Funds). A credit union may invest funds in an open-end investment company established for investing directly or collectively in any authorized investment, including qualified money market mutual funds as defined by Securities and Exchange Commission regulations.

(10)

Government-sponsored enterprises. A credit union may invest in government-sponsored enterprise obligations such as Federal Home Loan Banks, the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association and the Student Loan Marketing Association.

(11)

Commercial paper. A credit union may invest in commercial paper issued by corporations domiciled within the United States and having a rating of no less than A1 or P1 by Standard & Poor's or Moody's, respectively, or an equivalent rating by a NRSRO.

(12)

Corporate bonds. A credit union may invest in corporate bonds which are rated in one of the three highest rating categories by a NRSRO (e.g. Standard & Poor's ratings AAA, AA, and A) and remaining maturities of five years or less.

(13)

Municipal bonds. A credit union may invest in municipal bonds which are rated in one of the three highest rating categories by a NRSRO and remaining maturities of five years or less.

(14)

Mortgage related securities. A credit union may invest in mortgage related securities, except not in the "accrual bond" (or Z-bonds) or the residual interest of the mortgage related security which are rated in one of the three highest rating categories by a NRSRO.

(15)

Asset-backed securities. A credit union may invest in asset-backed securities rated in one of the two highest rating categories by a NRSRO provided the underlying collateral is domestic- and consumer-based.

(d)

Documentation: A credit union shall maintain files containing credit and other information adequate to demonstrate evidence of prudent business judgement in exercising the investment powers under the Act and this rule. Except for investments that are issued, insured or fully guaranteed as to principal and interest by the U.S. Government or its agencies, enterprises, or corporations or fully insured (including accumulated interest) by the National Credit Union Administration or the Federal Deposit Insurance Corporation, a credit union must conduct and document a credit analysis of the issuing entity and/or investment before purchasing the investment. The credit union must update the credit analysis at least annually as long as the investment is held. Credit and other due diligence documentation for each investment shall be maintained as long as the credit union holds the investment and until it has been both audited and examined.

(e)

Classification. A credit union must classify a security as hold-to-maturity, available-for-sale, or trading, in accordance with generally accepted accounting principles and consistent with the credit union's documented intent and ability regarding the security.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on January 22, 2001.

TRD-200100394

Harold E. Feeney

Commissioner

Credit Union Department

Effective date: February 11, 2001

Proposal publication date: November 3, 2000

For further information, please call: (512) 837-9236


7 TAC §91.808

The Texas Credit Union Commission adopts new §91. 808 relating to reporting investment activities to the board of directors, with nonsubstantive changes to the proposed text published in the November 24, 2000 issue of the Texas Register (25 Tex Reg 11613). The first request for comments was published in the May 5, 2000 issue of the Texas Register (25 TexReg 3895).

This rule incorporates the reporting requirement provisions formerly contained in §91.802(c) which the Commission is deleting from that rule. The new rule is adopted as a result of the general rule review mandated by the Government Code and General Appropriations Act. Notice of Intention to Review Chapter 91 rules was published in the Texas Register on February 4, 2000 (25 TexReg 823) for the purpose of accepting public comment.

Dr. Charles Idol, a credit union consultant, commented on the rule in person at the Legislative Advisory Committee's public meeting held on December 12, 2000. His comments were also provided in writing. Three of his four recommendations were found to have merit by the Commission and were incorporated into the rule. Specifically, paragraph (3) of subsection (a) was deleted to remove the yield to maturity report requirement because in times of rising interest rates, yield to maturity could mislead the board as to the degree of risk present. Paragraph (6) of subsection (a) was deleted because the reporting of those investments is required on a quarterly basis elsewhere in the rule. Lastly, some typographical errors were brought to the Commission's attention. The fourth recommendation not adopted by the Commission pertained to adding a subsection requiring that each board member to receive a copy of the reports described in the other subsections unless the credit union has an investment committee. In such circumstances, the full report would go to the committee with only a summary report going to the board. The Commission did not feel such a provision is necessary since the Standard Bylaws for State-Chartered Credit Unions would allow the board of directors to delegate these duties.

The new rule is adopted under the provisions of §15.402 of the Texas Finance Code that is interpreted to authorize the Credit Union Commission to adopt reasonable rules necessary for administering Subtitle D, Title 3, Texas Finance Code (Texas Credit Union Act).

The specific section affected by this proposed rule is Texas Finance Code 124.351.

§91.808.Reporting Investment Activities To The Board Of Directors.

(a)

A credit union shall provide its board of directors a monthly comprehensive report of investment activities, including:

(1)

investments purchased and sold during the month;

(2)

unrealized market gains or losses compared to book value at month's end;

(3)

fair or market value of each marketable investment;

(4)

total book value of investments outstanding at month's end;

(5)

unrecorded and unreported obligations to buy or sell investments; and

(6)

amount of investments, other than designated depositories, in other institutions that are not fully insured by the Federal Deposit Insurance Corporation, National Credit Union Administration, or federal or state governments or their agencies.

(b)

The credit union shall also provide a quarterly report to the board of directors that summarizes the volatility of the investment portfolio, if the aggregate total of the investments with one or more of the features included below exceeds the credit union's reserves and undivided earnings:

(1)

embedded options;

(2)

remaining maturities greater than three years; or

(3)

coupon formulas that are related to more than one index or are inversely related to, or multiples of, an index.

(c)

The report described in subsection (b) must provide a reasonable and supportable estimate of the potential impact, in percentage and dollar terms, of an immediate and sustained parallel shift in market interest rates of plus and minus 300 basis points on the:

(1)

fair value of each marketable investment in the portfolio;

(2)

fair value of the portfolio as a whole; and

(3)

credit union's reserves and undivided earnings.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on January 22, 2001.

TRD-200100397

Harold E. Feeney

Commissioner

Credit Union Department

Effective date: February 11, 2001

Proposal publication date: November 24, 2000

For further information, please call: (512) 837-9236