FIDUCIARY PERSONNEL AND FACILITIES

• § 150.150 - Who is responsible for the exercise of fiduciary powers?

• § 150.160 - What personnel and facilities may I use to perform fiduciary services?

• § 150.170 - May my other departments or affiliates use fiduciary personnel and facilities to perform other services?

• § 150.180 - May I perform fiduciary services for, or purchase fiduciary services from, another association or entity?

• § 150.190 - Must fiduciary officers and employees be bonded?

• § 150.130 - How may I conduct multi-state operations?

• § 150.135 - How do I determine which state's laws apply to my operations?

• § 150.136 - To what extent do state laws apply to my fiduciary operations?

• § 150.140 - Must I adopt and follow written policies and procedures in exercising fiduciary powers?

REVIEW OF A FIDUCIARY ACCOUNT

• § 150.200 - Must I review a prospective account before I accept it?

• § 150.210 - Must I conduct another review of an account after I accept it?

• § 150.220 - Are any other account reviews required?

CUSTODY AND CONTROL OF ASSETS

• § 150.230 - Who must maintain custody or control of assets in a fiduciary account?

• § 150.240 - May I hold investments of a fiduciary account off-premises?

• § 150.245 - When is a fiduciary not required to maintain custody or control of fiduciary assets?

• § 150.250 - Must I keep fiduciary assets separate from other assets?

INVESTING FUNDS OF A FIDUCIARY ACCOUNT

• § 150.260 - How may I invest funds of a fiduciary account?

FUNDS AWAITING INVESTMENT OR DISTRIBUTION

• § 150.290 - What must I do with fiduciary funds awaiting investment or distribution?

• § 150.300 - Where may I deposit fiduciary funds awaiting investment or distribution?

• § 150.310 - What if the FDIC does not insure the deposits?

• § 150.320 - What is acceptable collateral for uninsured deposits?

RESTRICTIONS ON SELF DEALING

• § 150.330 - Are there investments in which I may not invest funds of a fiduciary account?

• § 150.340 - May I exercise rights to purchase additional stock or fractional shares of my stock or obligations or the stock or obligations of my affiliates?

• § 150.350 - May I lend, sell, or transfer assets of a fiduciary account if I have an interest in the transaction?

• § 150.360 - May I make a loan to a fiduciary account that is secured by an interest in the assets of the account?

• § 150.370 - May I sell assets or lend money between fiduciary accounts?

COMPENSATION, GIFTS, AND BEQUESTS

• § 150.380 - May I earn compensation for acting in a fiduciary capacity?

• § 150.390 - May my officer or employee retain compensation for acting as a co-fiduciary?

• § 150.400 - May my fiduciary officer or employee accept a gift or bequest?

RECORDKEEPING REQUIREMENTS

• § 150.410 - What records must I keep?

• § 150.420 - How long must I keep these records?

• § 150.430 - Must I keep fiduciary records separate and distinct from other records?

AUDIT REQUIREMENTS

• § 150.440 - When do I have to audit my fiduciary activities?

• § 150.450 - What standards govern the conduct of the audit?

• § 150.460 - Who may conduct an audit?

• § 150.470 - Who directs the conduct of the audit?

• § 150.480 - How do I report the results of the audit?