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Code · CFR · Title 12 — Banks and Banking · Part 9 — Fiduciary Activities of National Banks · § 9.8

§ 9.8. Recordkeeping.

97 words·~1 min read·/us/cfr/t12/s§ 9.8·

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(a)Documentation of accounts. A national bank shall adequately document the establishment and termination of each fiduciary account and shall maintain adequate records for all fiduciary accounts.
(b)Retention of records. A national bank shall retain records described in paragraph
(a)of this section for a period of three years from the later of the termination of the account or the termination of any litigation relating to the account.
(c)Separation of records. A national bank shall ensure that records described in paragraph
(a)of this section are separate and distinct from other records of the bank.
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§ 9.8
Recordkeeping.
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