StacksVerified U.S. regulatory reference

12 CFR §9.8

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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.
  2. (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.
  3. (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.