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 proposes amendments to §91.210 relating to foreign credit unions. The amendment makes several changes. First, it defines local service area for foreign credit unions. Secondly it allows foreign credit unions to expand its field of membership to include any group with a community of interest (including geographic) within its local service area and automatically includes certain groups in their entirety, even though some of the potential members may be located outside the credit union's local service area under specified conditions. Finally, a new subsection was added to safeguard against foreign credit unions using its Texas office(s) as share/deposit production office(s).

The amendment to the rule is adopted as a result of interested persons petitioning the Commission to amend the rule to change the current language in subsection (i) because it limited a foreign credit union's growth outside of their service area and foreign credit unions were not on parity with state-chartered credit unions for field of membership expansions.

Additional comments received stated that the proposed changes to Section 91.210 still set limits on a foreign credit union's ability to expand their field of membership and objected to the new subsection dealing with prohibition against share/deposit production offices. The Commission has determined from its review of Section 91.210 and the comments received that a need exists for this proposed amendment. The Commission felt that this amendment places the foreign credit union on par with state chartered credit unions in connection with expansion of field of membership and that the prohibition on share/deposit production offices was based on sound public policy considerations and is not unduly burdensome on foreign credit unions.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be greater choice for the Texas consumer, while safeguarding against disproportionate funneling of deposits out of this state to support loans in other states. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 122.013, 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 the proposed amendment is Texas Finance Code, Section 122.013.

§91.210. Foreign Credit Unions [ Certificate of Authority to Do Business in the State of Texas ].

(a) Definitions [ Definition ].

(1) Foreign credit union -- [ as used in this chapter, means ]a credit union that is not chartered or otherwise organized under the laws of this state or the United States.

(2) Local service area--an area that is within reasonable proximity of a foreign credit union's office, allowing members to be realistically served from that office.

(b)-(h) (No change.)

(i) Field of membership. A certificate of authority to do business in this state is specifically issued to allow a foreign credit union to provide services to its existing field of membership. However, the commissioner may approve a foreign credit union's request to expand its field of membership to include groups with a community of interest that are [ distinct, definable single occupational and /or associational communities of interest ] within the foreign credit union's local service area [ the state of Texas that can be conveniently served from it s office(s) ] if it is organized in a state or country that allows a credit union organized under the act to expand its field of membership to at least the same extent. After being satisfied that the group is within the foreign credit union local service area, the [ The ] commissioner shall use[ , in making a determination on the expansion request, ] the same criteria and the same procedures as used when a Texas credit union seeks to expand its field of membership. The commissioner shall make a reasonable effort to coordinate this determination with the foreign credit union's primary regulator to assure that each agency's material interests, authorities and responsibilities are fulfilled.

(j) Location of Group. For the purposes of a field of membership expansion, the group as a whole will be considered to be within the local service area when:

(1) A majority of the persons in the group live, work, or gather regularly within the local service area;

(2) The group's headquarters is located within the local service area; or

(3) The group's "paid from" or "supervised from" location is within the local service area.

(k) Prohibition against share/deposit production offices. A foreign credit union may not use its certificate of authority primarily for the purpose of deposit production. The foreign credit union is expected to reasonably help meet the credit needs of the groups in Texas that are served by the credit union. If the Commissioner determines that the foreign credit union's level of lending in Texas relative to the deposits from Texas members is less than half the average of total loans relative to total deposits for all credit unions domiciled in Texas, the credit union will not be permitted to further expand its field of membership nor open additional offices in Texas.

(l) [ (j) ] Enforcement; penalty. The commissioner has grounds to issue a cease and desist order to an officer, employee, director, and/or the foreign credit union itself, if the commissioner determines from examination or other credible evidence that the credit union has violated or is violating any applicable Texas law or rules of the commission. If the foreign credit union does not comply with an order, the commissioner may assess an administrative penalty as authorized by §122.260, Finance Code, as well as suspend or revoke the certificate of authority.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301988

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


Subchapter D. POWERS OF CREDIT UNIONS

7 TAC §91.403

The Texas Credit Union Commission proposes amendments to §91.403 concerning federal parity with respect to offering debt cancellation products. The proposed amendment establishes additional standards governing debt cancellation products in order to ensure that credit unions provide such products consistent with safe and sound credit union practices.

The Credit Union Department has long recognized that state credit unions may provide debt cancellation contracts as permissible credit union products. The Credit Union Commission officially granted state credit unions parity with federal credit unions relating to the sale of guaranteed auto protection programs and debt cancellation contracts in 1999 based on the regulations of the National Credit Union Administration at 12 C.F.R. Part 721.3(g) which expressly noted debt cancellation and debt suspension agreements as permissible loan-related products. In promulgating §91.403 the Commission codified the Department's position and specifically stated the authority of state credit unions under Texas Finance Code Section 123.003 to enter into debt cancellation products as authorized credit union loan terms and to charge a fee for these products.

The proposal removes references to a guaranteed auto protection program and improves the definition of debt cancellation product.

The proposal also adds three new subsections. New subsection (b) imposes additional standards that apply to credit unions offering debt cancellation products. These standards prohibit a credit union from engaging in any form of self-insurance to cover any loss resulting from these products; prohibit tying the approval or terms of an extension of credit to a member's purchase of a product; and requires the product provide for the refunding of, or credit to, the member any unearned fees resulting from the termination of the member's participation in the product. New subsection (c) requires a credit union to notify the commissioner of its intention to offer debt cancellation products and prescribes the information that must be included in the notification. And finally, new subsection (d) imposes a new duty on the credit union's board of directors to establish and maintain written policies concerning debt cancellation products.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be member protection and clear guidance on safety and soundness requirements for debt cancellation products. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the Texas Finance Code §15.402 and §123.003.

The Commission interprets §15.402 to authorize the Commission to adopt reasonable rules, and the Commission interprets §123.003 to authorize the Commission to adopt rules that authorize a state credit union to engage in any activity in which it could engage, exercise any power it could exercise, or make any loan or investment it could make, if it were operating as a federal credit union.

The specific section affected by this proposed amendment is Texas Finance Code §124.001.

§91.403.Federal Parity [ Guaranteed Auto Protection (GAP) Program/Debt Cancellation Contracts ] Debt Cancellation Products .

(a) A credit union may offer any [ establish and operate a ] debt cancellation product it could offer [ GAP program for its members as ] if it were operating as a federal credit union , so long as it complies with this section . For the purposes of this section, a debt cancellation product is one [ GAP program is defined as a program in ] which the credit union agrees to waive, suspend, defer, or cancel all or part of a member's obligation to pay an indebtedness under a lease, loan, or other extension of credit upon the occurrence of a specified event [ purchases insurance to protect itself from losses resulting when a leased vehicle or vehicle securing a loan or other extension of credit held by the credit union is declared a total loss or is stolen and the primary insurance settlement is not sufficient to cover the outstanding balance ]. The credit union may offer debt cancellation products for a fee. [ then, with or without a fee, enter into a debt cancellation contract, GAP waiver, or similar agreement under which the member will not be held responsible for the deficiency. ] If the debt cancellation product [ contract, GAP waiver, or similar agreement ] is offered on a fee basis, then participation must be optional for the member.

(b) For any debt cancellation product offered by a credit union:

(1) The credit union must purchase insurance, from an insurer authorized to do business in Texas, to indemnify itself from loss resulting from operation of the product;

(2) The credit union may not extend credit nor alter the terms or conditions of an extension of credit conditioned upon the member choosing a debt cancellation product; and

(3) The debt cancellation product must provide for the refunding of, or crediting to, the member any unearned fees resulting from termination of the member's participation in the product, whether by prepayment of the extension of credit or otherwise. Any unearned fees must be calculated using the actuarial method or any other method at least as favorable to the member.

(c) A credit union must notify the commissioner in writing of its intent to offer any type of debt cancellation product at least 30 days prior to any such product being offered to members. The notice must contain:

(1) A statement describing the type(s) of debt cancellation product(s) that the credit union will offer to its membership; and

(2) The name of the insurer from whom the credit union will purchase the insurance policy required under subsection (b)(1).

(d) Each credit union, before offering any debt cancellation products, shall adopt written policies approved by it board of directors that establish and maintain effective risk management and control processes over the offering of these products. The policies shall also establish reasonable fees, if any, that will be charged; the appropriate disclosures that will be given; and the claims processing procedures that will be utilized.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301989

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


Subchapter G. LENDING POWERS

7 TAC §91.701

The Texas Credit Union Commission proposes amendments to §91.701 relating to lending powers. The amendment makes several nonsubstantive changes, which clarify certain provisions of the rule.

The amendments to the rule are proposed 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 Section 91.701 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.701 that a need exists for these proposed amendments.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be that a party will be afforded an opportunity for a fair and expeditious presentation of the relevant issues in a contested case. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.701.Lending Powers.

(a) (No change.)

(b) Each credit union, before engaging in any lending activity, shall establish written lending policies approved by its board of directors that establish prudent credit underwriting and documentation standards for each specific type of lending activity [ in which the credit union will engage ]. The lending policies shall contain a general outline of the manner in which loans are made, serviced, and collected. In addition the policies must:

(1) Be consistent with safe and sound credit union practices;

(2) Be appropriate to the size and financial condition of the credit union and the nature and scope of its operations;

(3) Be compatible with the size and expertise of the credit union's lending staff;

(4) Be compliant with all related laws and regulations;

(5) Be reviewed and approved by the credit union's board of directors at least annually;

(6) Address loan portfolio diversification standards to avoid undue concentrations of risk;

(7) Address underwriting standards that are clear and measurable;

(8) Address loan administration procedures for monitoring the loss exposure from [ condition of ] the loan portfolio; and

(9) State the lending authority delegated to any individuals or committees by the board of directors.

(c) (No change.)

(d) Except when a higher maturity date is provided for elsewhere in this chapter, the maturity of a loan to a member may not exceed 15 years unless the purpose of the loan is to finance the purchase of a manufactured home and the loan is secured by a first lien, in which case the maturity may not exceed 20 years. Open-end credit is not subject to a regulatory maturity limit. However, [ Amortization of line of credit balances and the type and amount of security on any line of credit shall be as determined by the contract between the credit union and the member but ] the amortization scheduling on a line of credit balance shall not exceed 15 years.

(e) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301991

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.702

The Texas Credit Union Commission proposes amendments to §91.702 relating to lending powers. The amendment makes one change, which clarifies that loan documentation practices must be written.

The amendments to the rule are proposed 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 Section 91.702 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.702 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be consistency of application from written loan documentation practices. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.702.Records for Lending Transactions.

A credit union shall maintain files containing credit and other information adequate to demonstrate evidence of prudent business judgement in exercising the lending powers granted under the Act, these rules, or other applicable law. At a minimum, each credit union shall establish and maintain written loan documentation practices that ensure that the credit union can make an informed lending decision and can assess risk on an ongoing basis; and ensure that any claims against a member, guarantor, security holders, and collateral are legally enforceable.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301993

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.704

The Texas Credit Union Commission proposes amendments to §91.704 relating to lending powers. The amendment makes several changes, which allows 30 year first lien home equity loans and clarifies several provisions under the subsection dealing with exceptions to loan to value limitations.

The amendments to the rule are proposed 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 Section 91.704 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.704 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be clarification of the applicable provisions. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.704.Real Estate Lending.

(a) - (b) (No change.)

(c) Notwithstanding the general 15-year maturity limit on lending transactions to members, the board of directors shall establish in written policy internal maximum maturities for real estate lending transactions. These maturities should not exceed the following regulatory limits:

(1) Improved residential real estate loans (owner-occupied) - 40 years

(2) Improved residential real estate loans (not to be occupied by owner) - 30 years

(3) Interim construction loans - 18 months

(4) Manufactured home (first lien) - 20 years

(5) Home equity loans - 20 years (second lien) - 30 years (first lien)

(6) Home improvement loans - 20 years

(7) All other loans - 15 years

(d) Exceptions to subsections (b) and (c) of this section are permitted for the following:

(1) Loans that subsequently become compliant with loan-to-value ratio limits due to reduction in principal amount, elimination of senior liens, or contribution of additional collateral or equity (e.g. improvements to the real property securing the loan).

(2) Loans guaranteed or insured by the U.S. government or its agencies, provided that the amount of the guaranty or insurance is at least equal to the portion of the loan that exceeds the regulatory loan-to-value limit.

(3) Loans guaranteed, insured or otherwise backed by the full faith and credit of the state, a municipality, a county government, or an agency thereof, provided that the amount of the guaranty, insurance, or assurance is at least equal to the portion of the loan that exceeds the regulatory loan-to-value limit.

(4) Loans guaranteed or insured by a private corporation, organization or other entity [ the state, a municipal or local government, or an agency thereof ] provided that the amount of guaranty or insurance is at least equal to the portion of the loan that exceeds the regulatory loan-to-value limit, and provided that the credit union has determined that the guarantor or insurer has the financial capacity and willingness to perform under the terms of the guaranty or insurance agreement.

(5) Loans that are to be sold promptly after origination, without recourse, to a financially responsible third party.

(6) Loans that are renewed, refinanced, or restructured without the advancement of new funds or an increase in the line of credit (except for reasonable closing costs) where consistent with safe and sound credit union practices and part of a clearly defined and well-documented program to achieve orderly liquidation of the debt, reduce risk of loss, or maximize recovery on the loan.

(e) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301996

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.708

The Texas Credit Union Commission proposes amendments to §91.708 relating to lending powers. The amendment makes several changes, which prescribe minimum standards for determining the market value of real estate loans with a transaction value of less than $250,000.

The amendments to the rule are proposed 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 Section 91.708 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.708 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be consistent documentation of real estate loans. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.708.Real Estate Appraisals.

(a) For real estate loans in which the transaction value exceeds $250,000, the credit union shall obtain a professional appraisal report by a state certified or licensed appraiser [ as required by the Financial Institutions Reform, Recovery and Enforcement Act of 1989, is necessary. Reappraisals may be required by the commissioner on real ester or other property or interests therein securing loans , at the expense of the credit union, when the commissioner has reason to believe the value of the security is overstated for any reason ]. The appraisal report shall be in writing and conform to generally accepted appraisal standards as evidenced by the Uniform Standards of Professional Appraisal Practice promulgated by the Appraisal Standards Board of the Appraisal Foundation, in [ 1029 Vermont Avenue, NW, ] Washington, D.C. [ 2005. In the case of renewal of a loan where additional funds are advanced by the credit union, a written certification of current value by the original appraiser or an acceptable substitute shall satisfy this section. ]

(b) Real estate loans with a transaction value of less than $250,000 shall be supported by a written estimate of market value either performed by a qualified individual who has no direct interest in the property or from tax appraisal data of a governmental entity.

(c) Reappraisals may be required by the commissioner on real estate or other property or interests therein securing loans, at the expense of the credit union, when the commissioner has reasonable cause to believe the value of the security is overstated.

(d) In the case of renewal of a loan where additional funds are advanced by the credit union, a written certification of current value by the original appraiser or an acceptable substitute shall satisfy this section.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301997

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.710

The Texas Credit Union Commission proposes amendments to §91.710 relating to lending powers. The amendment rewrites the provision in its entirety to allow state chartered credit unions the same overdraft protection programs currently available to federally chartered credit unions.

The amendments to the rule are proposed 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 Section 91.710 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. Comments were received from the Texas Credit Union League encouraging adoption of overdraft protection provisions which put state chartered credit unions in parity with federally chartered credit unions. The Commission has determined from its review of Section 91.710 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be consistency with federal credit unions and a written overdraft protection program disclosing details and fees to its members. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.710.Overdraft Protection.

A credit union may advance money to a member to cover an account deficit without having a credit application from the borrower on file if the credit union has a written overdraft policy. The policy must: set a cap on the total dollar amount of all overdrafts the credit union will honor consistent with the credit union's ability to absorb losses; establish a time limit not to exceed 45 calendar days for a member to either deposit funds or obtain an approved loan from the credit union to cover each overdraft; limit the dollar amount of overdrafts the credit union will honor per member; and establish the fee and interest rate, if any, the credit union will charge members for honoring overdrafts. [ A credit union which permits withdrawal of funds from an account payable to third parties may offer in connection with such accounts overdraft protection to members in the form, on the terms and in amounts consistent with the credit union's policies. For purposes of financial reporting, funds advanced to or for the benefit of a member in connection with an overdraft condition shall be considered as a loan to the member. ]

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301998

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.711

The Texas Credit Union Commission proposes amendments to §91.711 relating to lending powers. The amendment makes several changes, which clarify when a loan participation is an investment and specifically authorizes a credit union to sell or purchase the servicing of any loan in which it owns a participation interest.

The amendments to the rule are proposed 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 Section 91.711 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.711 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be clarification of the applicable provisions. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.711.Loan Participations.

(a) A credit union may participate in loans jointly with other credit unions, credit union organizations, corporations or other financial organizations pursuant to written policies established by the board of directors. Before the disbursement of proceeds to the originating lender, [ participating in a loan transaction, ] each credit union shall perform its own due diligence of the loan(s) [ transaction ]

(b) A participating credit union shall treat a participation as an investment, unless the participation is in a loan of a type that the credit union is authorized to make and the borrower is a member of the credit union or a member of another participating credit union.

(c) A credit union may sell to or purchase from any participant the servicing of any loan in which it owns a participation interest.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200302002

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.712

The Texas Credit Union Commission proposes amendments to §91.712, relating to lending powers. The amendments makes several changes, which are technical corrections.

The amendments to the rule are proposed 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 §91.712 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of §91.712 that a need exists for the proposed amendments.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed amendments.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be clarification of the applicable provisions. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendments are proposed under the provision of the Texas Finance Code, §124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, §15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendments is Texas Finance Code, §124.001.

§91.712.Plastic Cards.

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

(1) Card Activation--process of sending new plastic cards from the issuer to the legitimate cardholder in an "inactive" mode. Once the legitimate cardholder receives the card, they must call the issuer/processor and go through a member verification process before the card is "activated".

(2) Card Security Code--a set of unique numbers encoded on the magnetic strip of plastic cards used to combat counterfeit fraud.

(3) Neural Network--a computer program that monitors usage patterns of an account and typical fraud patterns. The program analyzes activity to determine fraud risk scores to detect potentially fraudulent activity. [ Strategies are then used to determine actions to mitigate frauds. Human intervention occurs to validate if the activity is actually fraudulent. ]

(4) Plastic Cards--includes credit cards, debit cards, automated teller machine (ATM) or specific network cards; and predetermined stored value and smart cards with micro-processor chips.

(b) (No change.)

(c) Program Review.

(1) A credit union shall review, on at least an annual basis, its plastic card program with particular emphasis on:

(A) Losses caused by theft and fraud;

(B) Loss prevention measures and their adequacy; and

(C) The availability and use of appropriate loss prevention measures including card activation, card security codes, neural networks, and other evolving technology.

(2) The review shall be documented in writing, with any changes to the plastic card program being entered into the minutes of the board meeting.

(3) [ (d) ] At least annually, the credit union's board shall also cause to be performed an assessment of earnings and the capital position to ensure that the credit union can absorb potential related plastic card program losses. This review shall include a cost benefit analysis of supplemental insurance coverage for theft and fraud related losses. Establishment of a segregated contingency reserve may be utilized to further mitigate the credit union's risk exposure for losses resulting from its plastic card program.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200302003

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.713

The Texas Credit Union Commission proposes amendments to §91.713, relating to lending powers. The amendments makes several changes, which clarify requirements regarding retail installment contracts.

The amendments to the rule are proposed 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 §91.713 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of §91.713 that a need exists for the proposed amendments.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed amendments.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be clarification of the applicable provisions. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendments are proposed under the provision of the Texas Finance Code, §124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, §15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendments is Texas Finance Code, §124.001.

§91.713.Indirect Financing of Motor Vehicles or Other Chattels.

(a) Credit unions may implement a program of indirect financing of motor vehicles and other chattels. For the purposes of this chapter, a retail installment contract purchased under this authority may be treated as a loan on the books and records of the credit union and is subject to the same limitations and restrictions imposed upon loan transactions. As with other lending, the credit union is responsible for making the final underwriting decision . The [ Although the ] seller may initially determine whether the prospective buyer is a member or eligible for membership in the credit union, but the final determination of [ responsibility for ] membership eligibility is the responsibility of the credit union [ decisions must be the credit union's first consideration ] .

(b) Credit unions may purchase or otherwise hold retail installment contracts when authorized by applicable law. The [ A ] retail installment contract must [ may ] provide for a rate or amount of time price differential that does not exceed a [ the ] rate or amount authorized by applicable law [ Chapter 124 of the Texas Finance Code ].

(c) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200302004

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.715

The Texas Credit Union Commission proposes amendments to §91.715, relating to lending powers. The amendments makes several changes, which clarify that standards of review and approval of exceptions to general loan policies should be written and make other review procedures mandatory.

The amendments to the rule are proposed 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 §91.715 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of §91.715 that a need exists for the proposed amendments.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed amendments.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be greater equity and control over exceptions to lending policies. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendments are proposed under the provision of the Texas Finance Code, §124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, §15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendments is Texas Finance Code, §124.001.

§91.715.Exceptions to the General Lending Policies.

(a) Credit unions may provide for the consideration of loan requests from creditworthy members whose credit needs do not fit within the credit union's general lending policies. A credit union may provide for prudently underwritten exceptions to its lending policies. However, the Board is responsible for establishing written standards for the review and approval of exception loans.

(b) Each credit union establishing exceptions to its general lending policies shall [ should ] establish an appropriate internal process for the review and approval of loans that do not conform to its own internal policy standards. The approval of any such loan shall also [ should ] be supported by a written justification that clearly sets forth all of the relevant credit factors that support the underwriting decision. The justification and approval documents for such loans will [ should ] be maintained as a part of the permanent loan file. Each credit union shall [ should ] monitor compliance with its lending policies and individually report exception loans of a significant size to its board of directors.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200302005

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.718

The Texas Credit Union Commission proposes amendments to §91.718 relating to lending powers. The amendment makes one change which requires the commissioner to act in accordance with generally accepted accounting principals when determining value.

The amendments to the rule are proposed 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 Section 91.718 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. No comments have been received. However, the Commission has determined from its review of Section 91.718 that a need exists for this proposed amendment.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be enhancement of the applicable provision. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the provision of the Texas Finance Code, Section 124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, Section 15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendment is Texas Finance Code, Section 124.001.

§91.718.Charging Off or Setting Up Reserves.

(a) The commissioner, after a determination of value in accordance with generally accepted accounting principles , may order that assets in the aggregate, to the extent that such assets have depreciated in value, or to the extent the value of such assets, including loans, are overstated in value for any reason, be charged off, or that a special reserve or reserves equal to such depreciation or overstated value be established.

(b)-(c) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301992

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


7 TAC §91.719

The Texas Credit Union Commission proposes amendments to §91.719, relating to lending powers. The amendments makes two changes, which address the definition of immediate family and terminology in the subsection dealing with the limit on loans to officials and employees and their immediate families.

The amendments to the rule are proposed 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 §91.719 was published in the Texas Register on December 13, 2002 (27 TexReg 11797) for the purpose of accepting public comment. Comments were received from the Texas Credit Union League encouraging adoption of a definition of "immediate family" which mirrors the definition found in other similar federal regulations. The Commission has determined from its review of §91.719 that a need exists for the proposed amendments.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed amendments.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be consistency with other financial institutions. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendments are proposed under the provision of the Texas Finance Code, Section §124.001, which provides the Credit Union Commission with the authority to adopt rules governing loans made to credit union members; and under the Texas Finance Code, §15.402, which authorizes the commission to adopt reasonable rules for administering Title 2, Chapter 15 and Title 3, Subchapter D of the Texas Finance Code.

The specific section affected by the proposed amendments is Texas Finance Code, §124.001.

§91.719.Loans to Officials and Employees.

(a) (No change.)

(b) Before making a loan, extending credit, or becoming contractually liable to make a loan or extend credit to a director, employee, member of the credit committee, or an immediate family member of such individual, the board of directors must approve the transaction if the loan or the extension of credit or aggregate of outstanding loans and extensions of credit to any one person, the person's business interests, and the members of the person's immediate family is greater than 15% of the credit union's net worth [ capital ]. A loan fully secured by shares in the credit union or deposits in other financial institutions shall not be subject to, or included in the aggregate amounts included in this section.

(c) For purposes of this section, the term immediate family member includes the spouse of an individual, the individual's minor children, and any of the individual's children (including adults) residing in the individual's home [ or other family member living in the same household ].

(d) - (f) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200302006

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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


Subchapter O. TRUST POWERS

7 TAC §§91.6001 - 91.6015

The Texas Credit Union Commission proposes new §§91.6001 through 91.6015 concerning fiduciary powers. The proposed rules establish standards governing fiduciary activities in order to ensure that credit union provide such services consistent with safe and sound credit union practices.

Terminology has changed considerably with respect to fiduciary activities. Many years ago the use of the term "the trust business" denoted instances in which an institution was acting as a fiduciary. Today, a reference to trust business increasingly signifies an institution providing trust and asset management services. The term "asset management" is used by the industry to mean the management of third-party assets for a fee or commission. Trust and asset management thus includes the provisions of fiduciary (personal, employee benefit, and investment advisory services) as well as agency arrangements including custody of assets. For ease of reference, the term "trust" is used to refer to the trust and asset management activities conducted within a credit union. Credit unions have board authority to exercise trust powers under Finance Code §123.207.

The proposed rules impose new requirements on a credit union to ensure that credit unions providing trust services do so in a safe and sound manner. These requirements include making a credit union: give the Department notice of its intent to exercise trust powers; establish written trust policies and procedures; perform certain mandatory reviews; keep trust records separate from credit union records; arrange for an annual audit of the trust business; create specially designated accounts for trust funds; and secure bond and errors and omission insurance. The rules also prohibit employees involved in trust activities from receiving certain types of compensation, gifts, or bequests.

Kerri T. Galvin, General Counsel, has determined that there will be no fiscal implications for state or local government as a result of enforcing or administering the proposed rule.

Ms. Galvin has also determined that for each year of the first five years the proposed amended rule is in effect, the public benefits anticipated as a result of enforcing the rule will be member protection and clear guidance on safety and soundness requirements for trust activities. There is no anticipated effect on small businesses as a result of adopting the amended rule. There is no economic cost anticipated to credit unions for complying with the amendments if adopted.

Written comments on the proposal must be submitted within 30 days after its publication in the Texas Register to Kerri T. Galvin, General Counsel, Credit Union Department, 914 East Anderson Lane, Austin, Texas 78752-1699.

The amendment is proposed under the Texas Finance Code §15.402 and §123.207. The Commission interprets §15.402 to authorize the Commission to adopt reasonable rules necessary for administering Subtitle D, Title 3, Texas Finance Code.

The specific section affected by this proposed amendment is Texas Finance Code §123.207.

§91.6001.Fiduciary Duties.

A credit union must conduct its trust operations in accordance with applicable law, and must exercise its fiduciary powers in a safe and sound manner. All fiduciary activities shall be under the direction of the credit union's board of directors. In carrying out its responsibilities, the board may assign, by action duly entered in the minutes, any function related to the exercise of fiduciary powers to any director, officer, employee, or committee thereof.

§91.6002.Fiduciary Capacities.

A credit union is subject to this chapter if it acts in a fiduciary capacity. A credit union acts in a fiduciary capacity when it acts in any of the following capacities:

(1) Trustee.

(2) Custodian.

(3) Executor.

(4) Administrator.

(5) Guardian.

(6) Receiver.

§91.6003.Notice Requirements.

(a) Intent. A credit union is required to notify the commissioner in writing of its intent to exercise fiduciary powers, at least 31 days prior to the anticipated commencement date of such fiduciary activities. The notice must contain:

(1) A statement describing the fiduciary powers that the credit union will exercise;

(2) An opinion of counsel that the proposed activities do not violate law, including citations to applicable law;

(3) A statement that the capital of the credit union is not less than the capital required by law of other financial institutions exercising comparable fiduciary powers;

(4) Sufficient biographical information on proposed trust management personnel to enable the Department to assess their qualifications; and

(5) A description of the locations where the credit union will conduct fiduciary activities.

(b) Prior Activity. A credit union that has initiated trust activities prior to the effective date of this rule, shall file the notice prescribed in subsection (a) by October 1, 2003.

§91.6004.Exercise of Fiduciary Powers.

(a) Supervisory Review. Unless otherwise notified by the department, a credit union may exercise its fiduciary powers on the 30th day after the credit union receives written confirmation from the Department that the notice required under Section 91.6003 of this title (relating to Notice Requirements) is complete and accepted for filing. The Department will consider the following factors when reviewing such a notice:

(1) The credit union's financial condition.

(2) The credit union's capital and whether that capital is sufficient under the circumstances.

(3) The credit union's overall performance.

(4) The fiduciary powers the credit union proposes to exercise.

(5) The availability of legal counsel.

(6) The experience and expertise of proposed trust management personnel.

(7) The needs of the members to be served.

(8) Any other facts or circumstances that the Department considers appropriate.

(b) Written Notice. Prior to expiration of the 30 day period referred to in subsection (a), the commissioner may give the credit union written notice of denial or consent, subject to certain conditions.

(c) Acceptance of Conditions. Commencement of the exercise of fiduciary powers constitutes confirmation of acceptance of all conditions imposed by the commissioner under subsection (b) and shall be considered an enforceable agreement against the credit union for all purposes.

§91.6005.Exemption from Notice.

A credit union does not need to provide notice under section 91.6003 (relating to notice requirements) to act as a trustee or custodian of any form of retirement, pension, profit sharing or deferred income accounts for its members, pension funds of self-employed individuals eligible for membership and pension funds of a company or organization whose employees are eligible for membership in the credit union if acting as such will only involve holding the funds on deposit and reporting information to the account holders and government agencies. All contributions to such fiduciary accounts, however, must be initially made to a share or deposit account in the credit union and the credit union may not directly or indirectly provide any investment advice for such fiduciary accounts.

§91.6006.Policies and Procedures.

A credit union exercising trust powers shall adopt and follow written policies and procedures adequate to maintain its fiduciary activities in compliance with applicable law. Among other relevant matters, the policies and procedures should address, where appropriate, the credit union's:

(1) Brokerage placement practices;

(2) Methods for ensuring that fiduciary officers and employees do not use material inside information in connection with any decision or recommendation to purchase or sell any security;

(3) Methods for preventing self-dealing and conflicts of interest;

(4) Selection and retention of legal counsel who is readily available to timely review trust instruments or other documents creating the credit union's fiduciary status and advise the credit union and its fiduciary officers and employees on all fiduciary related matters; and

(5) Investment of funds held as fiduciary, including short-term investments and the treatment of fiduciary funds awaiting investment or distribution.

§91.6007.Review of Fiduciary Accounts.

(a) Pre-acceptance review. Before accepting a fiduciary account, a credit union shall review the prospective account and related instruments and documents to determine whether it can properly administer the account.

(b) Initial post-acceptance review. Upon the acceptance of a fiduciary account for which a credit union has investment discretion, the credit union shall conduct a prompt review of all assets of the account to evaluate whether they are appropriate for the account.

(c) Annual review. At least once during every calendar year, a credit union shall conduct a review of all assets of each fiduciary account for which the credit union has investment discretion to evaluate whether they are appropriate, individually and collectively, for the account.

§91.6008.Recordkeeping.

A credit union shall adequately document the establishment and termination of each fiduciary account and shall maintain adequate records for all fiduciary accounts. All records pertaining to a fiduciary account shall be separate and distinct from other records of the credit union.

§91.6009.Audit.

At least once during each calendar year, a credit union shall arrange for a suitable audit by a certified public accountant in accordance with generally accepted standards for attestation engagement. The audit must ascertain whether the credit union's internal control policies and procedures provide reasonable assurance of three things:

(1) The credit union is administering fiduciary activities in accordance with applicable law and the trust instrument or other documents creating the fiduciary responsibility;

(2) The credit union is properly safeguarding fiduciary assets; and

(3) The credit union is accurately recording transactions in appropriate accounts in a timely manner.

§91.6010.Custody of Fiduciary Assets.

(a) A credit union shall place assets of fiduciary accounts in the joint custody or control of not fewer than two the fiduciary officers or employees designated for that purpose by the board of directors.

(b) A credit union shall keep assets of fiduciary accounts separate from the assets of the credit union. Except as otherwise authorized by applicable law and as may be in the best interests of the beneficiaries of the fiduciary account, a credit union shall keep assets of each fiduciary account separate from all other accounts.

§91.6011.Trust Funds.

All monies received by a credit union as fiduciary on trust business shall be deposited in a specially designated account or accounts, shall not be commingled with any funds of the credit union and shall remain on deposit until disbursed or invested in accordance with powers and duties of the credit union in its capacity as such fiduciary.

§91.6012.Compensation, Gifts, and Bequests.

A credit union may not permit its directors, officers, or employees to retain any compensation for acting as co-fiduciary with the credit union in the administration of a fiduciary account, except with the specific approval of the board of directors. In addition, a credit union may not permit any fiduciary officer or employee to accept a bequest or gift of fiduciary assets, unless the bequest or gift is directed or made by a relative of the director, officer, or employee or is specifically approved by the board of directors.

§91.6013.Bond Coverage.

A credit union is required to maintain a bond for protection and indemnity of members, in reasonable amounts against dishonesty, fraud, defalcation, forgery, theft, embezzlement, and other similar insurable losses with an insurance or surety company authorized to do business in this state. Coverage against such losses shall include all agents who do not otherwise provide protection and indemnity for the credit union, directors, officers, and employees of the credit union acting independently or in collusion or combination with any person or persons whether or not they draw salary or compensation.

§91.6014.Errors and Omissions Insurance.

The credit union shall procure errors and omission insurance of at least five hundred thousand dollars.

§91.6015.Litigation File.

A credit union shall keep an adequate record of all pending litigation to which it is a party in connection with its exercise of fiduciary powers.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on March 25, 2003.

TRD-200301990

Harold E. Feeney

Commissioner

Credit Union Department

Earliest possible date of adoption: May 11, 2003

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