Recordkeeping Provisions Associated with the Interagency Statement on Complex Structured Finance Activities

This interagency guidance states that certain financial institutions should establish and maintain written policies and procedures for identifying, evaluating, assessing, documenting, and controlling risks associated with complex structured finance transactions (CSFTs) and should retain certain documents related to elevated risk CSFTs, which are a subcategory of CSFTs. The FR 4022 covers these information collections for financial institutions that are subject to the Statement and that are supervised by the Board, which are state member banks, bank holding companies (other than foreign banking organizations), savings and loan holding companies (SLHCs), and U.S. branches and agencies of foreign banks.

The latest form for Recordkeeping Provisions Associated with the Interagency Statement on Complex Structured Finance Activities expires 2026-09-30 and can be found here.