On December 15, 2009, the Board of the Federal Deposit Insurance Corporation (FDIC) approved publication of an advanced notice of proposed rulemaking1 (ANPR) concerning the FDIC’s rule (the Safe Harbor) relating to the treatment of securitizations (and participations2) in receivership or conservatorship (12 CF 360.6). The ANPR follows up on an interim rule that the FDIC adopted in November (the Interim Rule).3 Both the ANPR and the Interim Rule are responses to recent changes in US accounting standards for securitizations.
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March 042021
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