Notice2026-01433

Guidelines for Appeals of Material Supervisory Determinations

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
January 26, 2026

Issuing agencies

Federal Deposit Insurance Corporation

Abstract

The Federal Deposit Insurance Corporation (FDIC) is adopting revised Guidelines for Appeals of Material Supervisory Determinations to replace the existing Supervision Appeals Review Committee with an independent, standalone office to consider and decide supervisory appeals.

Full Text

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<title>Federal Register, Volume 91 Issue 16 (Monday, January 26, 2026)</title>
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[Federal Register Volume 91, Number 16 (Monday, January 26, 2026)]
[Notices]
[Pages 3184-3195]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01433]


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FEDERAL DEPOSIT INSURANCE CORPORATION

RIN 3064-ZA50


Guidelines for Appeals of Material Supervisory Determinations

AGENCY: Federal Deposit Insurance Corporation.

ACTION: Notice of guidelines.

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SUMMARY: The Federal Deposit Insurance Corporation (FDIC) is adopting 
revised Guidelines for Appeals of Material Supervisory Determinations 
to replace the existing Supervision Appeals Review Committee with an 
independent, standalone office to consider and decide supervisory 
appeals.

DATES: The revised Guidelines become effective once the Office of 
Supervisory Appeals is fully operational.

FOR FURTHER INFORMATION CONTACT: James Watts, Counsel, 202-898-6678, 
<a href="/cdn-cgi/l/email-protection#e58f9284919196a583818c86cb828a93"><span class="__cf_email__" data-cfemail="016b766075757241676568622f666e77">[email&#160;protected]</span></a>; Sarah Chung, Senior Attorney, 202-898-7376, 
<a href="/cdn-cgi/l/email-protection#a7d4c4cfd2c9c0e7c1c3cec489c0c8d1"><span class="__cf_email__" data-cfemail="b6c5d5dec3d8d1f6d0d2dfd598d1d9c0">[email&#160;protected]</span></a>; Legal Division.

SUPPLEMENTARY INFORMATION: The FDIC's Guidelines for Appeals of 
Material Supervisory Determinations (Guidelines) provide the process by 
which insured depository institutions (IDIs) may appeal material 
supervisory determinations made by the FDIC.\1\ Under these Guidelines, 
the FDIC's Supervision Appeals Review Committee (SARC) has been the 
final level of review of the FDIC's material supervisory 
determinations. The FDIC is revising the Guidelines to replace the SARC 
with an independent, standalone office within the FDIC, known as the 
Office of Supervisory Appeals (Office). The Office will have delegated 
authority to consider and resolve appeals of material supervisory 
determinations.
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    \1\ 87 FR 77112 (Dec. 16, 2022).
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I. Background

    Section 309(a) of the Riegle Community Development and Regulatory 
Improvement Act of 1994 (Riegle Act) required the FDIC (as well as the 
other Federal banking agencies and the National Credit Union 
Administration) to establish an ``independent intra-agency appellate 
process'' to review material supervisory determinations.\2\ The Riegle 
Act defines the term ``independent appellate process'' to mean ``a 
review by an agency official who does not directly or indirectly report 
to the agency official who made the material supervisory determination 
under review.'' \3\ In the appeals process, the FDIC is required to 
ensure that (1) an IDI's appeal of a material supervisory determination 
is heard and decided expeditiously; and (2) appropriate safeguards 
exist for protecting appellants from retaliation by agency 
examiners.\4\
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    \2\ 12 U.S.C. 4806(a).
    \3\ 12 U.S.C. 4806(f)(2).
    \4\ See 12 U.S.C. 4806(b).
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    On March 21, 1995, the FDIC's Board of Directors (Board) adopted 
the Guidelines to implement section 309(a) and established the SARC to 
consider and decide appeals of material supervisory determinations.\5\ 
Since that time, the SARC has been composed of FDIC Board members and 
other senior FDIC officials.
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    \5\ See 60 FR 15923 (Mar. 28, 1995).
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    In January 2021, the FDIC adopted Guidelines that replaced the SARC 
with an independent, standalone office within the FDIC, known as the 
Office of Supervisory Appeals.\6\ The Office was granted delegated 
authority to consider and resolve appeals of material supervisory 
determinations and was staffed by reviewing officials with bank 
supervisory or examination experience. However, in May 2022, prior to 
the Office considering any appeals, the FDIC adopted revised Guidelines 
that restored the SARC as the final level of review of material 
supervisory determinations made by the FDIC.\7\
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    \6\ See 86 FR 6880 (Jan. 25, 2021).
    \7\ See 87 FR 30942 (May 20, 2022).
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II. July 2025 Proposal

    In July 2025, the FDIC proposed to re-establish an Office of 
Supervisory Appeals as the final level of review of material 
supervisory determinations made by the FDIC, replacing the SARC in the 
appellate process.\8\ The FDIC noted that reinstating the Office would

[[Page 3185]]

promote and enhance the independence of the appeals process and ensure 
requisite expertise of reviewing officials. The proposed structure of 
the Office was largely consistent with that of the previous Office. The 
FDIC also proposed certain other enhancements to the Guidelines to 
reflect its experience administering the supervisory appeals process.
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    \8\ See 90 FR 33942 (July 18, 2025).
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Structure of the Office and Reviewing Officials

    Similar to the previous Office established in 2021, the FDIC 
proposed to establish the Office as a standalone office independent of 
the Divisions that make supervisory determinations. The proposed Office 
would be staffed by reviewing officials with relevant experience, 
serving on term appointments. The proposed Office would report directly 
to the FDIC Chairperson's Office and would be granted delegated 
authority from the Board to consider and resolve appeals.
    In the proposal, the FDIC reiterated its commitment to hiring 
individuals with bank supervisory or examination experience. The FDIC 
recognized this experience can be achieved through both government and 
industry experience. Therefore, the FDIC proposed to consider former 
bankers and other former industry professionals with relevant 
experience to serve as reviewing officials. Reviewing officials, as 
employees of the FDIC, were proposed to be part-time, intermittent 
employees who have been cleared for conflicts of interest and would be 
subject to the FDIC's requirements for confidentiality. The FDIC also 
proposed to consider employees with relevant experience from other 
government agencies to serve as reviewing officials on a part-time 
basis through interagency agreement(s). Under the proposal, current 
FDIC employees would not be eligible to serve in these roles.
    The proposal provided that a panel of three reviewing officials 
would be assigned to consider each appeal submitted to the Office, with 
at least one member of any panel required to have bank supervisory 
experience.

Legal Support for the Office

    The proposal provided that the Legal Division would provide counsel 
to the Office and generally advise the Office on FDIC policies and 
rules. To promote independence, the Office would be advised by legal 
staff that were not involved in making the material supervisory 
determinations under review.
    The proposal stated that if an appeal seeks to change or modify 
FDIC policies or rules, or raises a policy matter of first impression, 
the Legal Division would provide notice, along with a written 
explanation, to the Office. Afterwards, the Legal Division would refer 
the matter to the Chairperson's Office.
    In addition, the Legal Division would review decisions of the 
Office for consistency with applicable laws, regulations, and policies 
of the FDIC prior to their issuance. If the Legal Division determines 
that an Office decision is contrary to a law, regulation, or FDIC 
policy, the Legal Division would notify the Chairperson's Office of the 
matter and the Office would be required to revise the decision to 
conform with relevant laws, regulations, or policies. The Legal 
Division would not exercise supervisory judgment or opine on the merits 
of an appeal.
    The FDIC proposed that if an appeal raises procedural questions, 
including whether issues raised by the institution are eligible for 
review, the appropriate Division Director or the Office would refer 
such questions to the Legal Division. The Legal Division would 
determine whether an appeal, or an issue raised in an appeal, is 
eligible for review. The Legal Division would provide notice, with a 
written explanation, to the Office if an appeal, or an issue raised in 
an appeal, is deemed ineligible for review.

Burden of Proof and Standard of Review

    Under the proposal, the burden of proof as to all matters at issue 
in the appeal, including timeliness of the appeal if timeliness is at 
issue, would rest with the institution.
    The proposed Guidelines did not change the standard of review for 
the Division Director. Consistent with the current Guidelines, the 
Division Director would review the material supervisory determination 
for consistency with applicable laws, regulations, and policy, and make 
his or her own supervisory determination without deferring to the 
judgments of either party.\9\ The Division Director would have 
discretion to consider examination workpapers and other materials 
developed by staff during an examination.
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    \9\ The FDIC has previously noted that this may be considered a 
de novo standard of review, but lays out with more specificity the 
actual considerations to be applied. See 87 FR 64034, 64038 (Oct. 
21, 2022).
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    Under the proposal, the Office would review the appeal for 
consistency with the policies (including regulations, guidance, policy 
statements, examination manuals, and other written publications) of the 
FDIC and the overall reasonableness of, and the support offered for, 
the positions advanced. The proposed standard of review for the Office 
aligned with the Division Director's standard of review, specifying 
that the Office would make its determination without deferring to the 
judgments of either party. This standard of review was intended to 
underscore the independence of the Office's review, subject to the 
reasonableness of the support for the positions advanced by both 
parties.
    The proposal also limited the scope of the Office's review to the 
facts and circumstances as they existed prior to, or at the time the 
material supervisory determination was made, even if later discovered, 
and no consideration would be given to any facts or circumstances that 
occur or corrective action taken after the determination was made. The 
Office also would not consider aspects of an appeal that seek to change 
or modify FDIC policy or rules. Therefore, under the proposal, the 
Office could not overturn a material supervisory determination if the 
result of such a decision would be inconsistent with the policies of 
the FDIC.

Formal Enforcement-Related Actions

    Section 309 of the Riegle Act, which required the establishment of 
an appellate process, provides that ``[n]othing in this section shall 
affect the authority of an appropriate Federal banking agency . . . to 
take enforcement or supervisory action.'' \10\ To clarify how the 
appellate and enforcement processes interact, the proposed Guidelines 
included certain provisions specifically addressing the appealability 
of formal enforcement actions and determinations underlying formal 
enforcement actions. However, as explained in the proposal, the FDIC 
has encountered issues in administering the enforcement provisions of 
the current Guidelines.
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    \10\ 12 U.S.C. 4806(g).
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    First, as evidenced by comments, the current Guidelines' 
enforcement-related provisions have been confusing to some 
institutions, leading to some uncertainty as to which determinations 
are subject to appeal. Second, the Guidelines provide for a piecemeal 
appeal in some instances by allowing an institution to appeal certain 
determinations within the standard timeframes established by the 
Guidelines and others only after a decision is made on the enforcement 
action. Third, in many instances, the facts underlying an enforcement 
action are relevant factors to other material supervisory 
determinations (such as ratings downgrades), but an institution that 
seeks to appeal such determinations is unable to include such facts as 
part

[[Page 3186]]

of the record in an appeal. In addition, the FDIC noted that because 
many enforcement actions result in a stipulated order, an institution 
may not receive an independent review of some supervisory 
determinations. Given these concerns, the FDIC requested comment on the 
provisions of the proposed Guidelines relating to formal enforcement-
related actions and decisions and how they might be addressed in the 
context of material supervisory determinations that an institution 
seeks to appeal.

Role of the Ombudsman

    The Ombudsman serves as a non-voting member of the SARC. The 
Ombudsman also serves as a neutral liaison between the FDIC and 
institutions, as provided by section 309 of the Riegle Act.\11\ Because 
the FDIC sees value in the Ombudsman's perspective, the proposal 
allowed the Ombudsman to submit views to the panel for consideration. 
In addition, the proposed Guidelines retained provisions regarding the 
Office of the Ombudsman's neutral oversight of the process and its role 
in monitoring the supervisory process for retaliation.
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    \11\ See 12 U.S.C. 4806(d).
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Ex Parte Communications

    The proposal included a provision on sharing of information, 
requiring that information considered by the Office be timely shared 
with both parties to the appeal, subject to applicable legal 
limitations on disclosure. This proposed provision would apply to 
materials submitted to the Office by either the relevant Division or 
the appealing institution. The Ombudsman would also oversee the sharing 
of information considered by the Office in connection with an appeal.

III. Discussion of Comments and Final Guidelines

    The FDIC received a total of eight comment letters in response to 
the proposal. Commenters included several trade organizations, a law 
firm, a public interest group, and a financial holding company. Nearly 
all commenters expressed support for the proposal but recommended 
changes to specific aspects of the appellate process, as discussed in 
greater detail below. A few commenters expressed support for 
legislative proposals that would amend the statutory framework 
underlying the appellate process. One such commenter noted that the 
proposal would represent an appropriate step to strengthen the 
appellate process until legislation is enacted.
    The FDIC is adopting the Guidelines generally as proposed, with 
certain changes discussed below to address commenters' feedback.

Reviewing Official Qualifications and Staffing

    Commenters generally supported the FDIC's proposal to staff the 
Office with reviewing officials that have bank supervisory or 
examination experience, as well as former bankers and other industry 
professionals. Multiple commenters agreed that each panel should 
include at least one reviewing official with bank supervisory 
experience. One commenter suggested that the FDIC exclude individuals 
who lack bank supervisory or examination experience, stating that 
specific training and experience is necessary to make supervisory 
decisions.
    A few commenters recommended requiring each panel to include at 
least one reviewing official with industry experience, and one 
commenter recommended requiring community bank experience in 
particular. These commenters suggested that ensuring a diversity of 
perspectives on panels would promote fairness and instill confidence in 
the Office's independence. The FDIC generally agrees that a diversity 
of perspectives on panels is valuable. Furthermore, one motivation 
behind the establishment of the Office is to ensure that reviewing 
officials have relevant experience with the supervisory process, and 
industry experience, along with supervisory or examination experience, 
can provide valuable experience with the supervisory process. 
Accordingly, the final Guidelines provide that each three-member panel 
will include at least one reviewing official with bank supervisory or 
examination experience and at least one reviewing official with 
industry experience, generally defined as having worked at a bank or 
for a company that provides services to banks or banking-related 
services.
    In the event that (A) there are one or more vacancies among 
reviewing officials or (B) one or more reviewing officials are 
unavailable (such as due to a health event), resulting in an inability 
to form a three-member panel, the FDIC Chairperson may (1) authorize 
the Office to conduct business temporarily with fewer than three 
members or (2) appoint one or more officials to serve as reviewing 
officials on a temporary basis, for a time period not to exceed 120 
days. In such a scenario, the FDIC expects to fill any vacancy as 
expeditiously as possible.
    The FDIC appreciates the suggestion to require community bank 
experience specifically but is sensitive to the need to balance 
relevant experience with permitting a broad pool of potential 
applicants. Nonetheless, given that historically the vast majority of 
banks that have filed appeals have been community banks, the FDIC will 
view community bank experience favorably in considering applicants with 
industry experience.
    One commenter suggested that the appealing institution should be 
provided with information about the panel members to allow the 
institution to raise any concerns about the independence of panel 
members. The FDIC generally agrees that transparency with respect to 
the backgrounds of reviewing officials has value. Accordingly, the 
final Guidelines state that background information on the Office's 
reviewing officials will be published on the FDIC's website. The FDIC 
expects that this information will include a summary of the panelists' 
qualifications and employment experience.
    The commenter also recommended that the FDIC use best efforts to 
exclude current federal banking agency employees who serve in 
supervisory or enforcement functions, assuming this does not narrow the 
pool of applicants to a degree that the Office cannot be adequately 
staffed. The FDIC plans to primarily staff the Office by recruiting 
externally, and believes this will best promote the independence of the 
Office's review, but retains the ability to employ current employees of 
federal banking agencies who are not current FDIC employees.

Conflicts of Interest

    One commenter suggested the FDIC clearly articulate the specific 
criteria and conflicts of interests that would disqualify an individual 
from serving on a panel. The commenter also recommended a three-year 
prohibition of any individual who was a former FDIC examiner and a 
prohibition on any individual from serving on a panel if they have 
worked as an examiner for or at the appealing institution.
    FDIC employees are generally prohibited by statute and regulation 
from participating in matters that will have a direct and predictable 
effect on their financial interests or financial interests imputed to 
the employee.\12\ In addition, subject to a determination by the 
agency, employees are prohibited from participating in any matter 
involving specific parties which affects the financial interests of a 
household member or where a person with whom

[[Page 3187]]

the employee has a business or close personal relationship is, or 
represents, a party.\13\ These same conflict of interest restrictions 
will apply to the Office's reviewing officials. The FDIC also 
anticipates that reviewing officials may need to recuse themselves from 
particular cases where an apparent conflict of interest would undermine 
the perceived independence of the review, and FDIC ethics officials 
will be available to aid in those decisions.
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    \12\ See 18 U.S.C. 208; 5 CFR 2635.402.
    \13\ See 5 CFR 2635.502.
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    The FDIC declines to impose a three-year prohibition on serving in 
the Office for former FDIC examiners and a permanent prohibition from 
serving on a panel if the individual has worked as an examiner for or 
at the appealing institution. Although these measures could enhance 
independence to some degree, they also would constrain staffing of the 
Office and its panels, and the Office's panels are expected to reflect 
a variety of views and perspectives. In some cases, however, the 
circumstances of an individual's prior relationship with an appealing 
institution may warrant recusal.

Authority of the Office

    One commenter suggested that the Office may not be able to provide 
meaningful relief to institutions because it must decide matters in a 
manner consistent with FDIC policy, which could be outdated or 
inconsistently applied. The commenter stated that this reinforces the 
perception that the appeals process is not truly independent. The 
supervisory appeals process has long played a role in enhancing the 
consistency of bank supervision, for example, across the FDIC's 
Regional Offices. The Office will have a clear role in addressing 
inconsistent application of FDIC policies, as the Office will be 
specifically tasked under the final Guidelines with reviewing 
determinations for ``consistency with the policies . . . of the FDIC.'' 
Thus, if an institution believes that supervisory staff has 
inconsistently applied examination or other standards, it may seek 
review of the matter through the supervisory appeals process. By 
contrast, the Office's role will not be to address instances where an 
FDIC policy should be updated. Formulation of policy on behalf of the 
FDIC is the role of the Board of Directors and, as appropriate, 
individuals acting under the Board's delegated authority. Appeals 
seeking to change or modify FDIC policies or rules should be referred 
to the FDIC Chairperson's office for further consideration, and the 
final Guidelines retain this requirement.

Material Supervisory Determinations Eligible for Appeal

    One commenter suggested the FDIC should permit appeals of 
determinations relating to resolution plans, compliance with 
commitments and conditions imposed through supervision or application 
processes, and compliance with or remediation of issues covered in an 
informal enforcement action. In addition, the commenter recommended 
including procedural matters in the definition of ``material 
supervisory determination'' so that the Office may review matters for 
procedural fairness in the examination process.
    The FDIC agrees with the suggestion to include, in the definition 
of ``material supervisory determination,'' determinations as to 
compliance with informal enforcement actions. The final Guidelines 
clarify that such determinations are appealable. For example, if 
examiners are evaluating whether an institution has complied with an 
outstanding Memorandum of Understanding, those determinations as to 
compliance will be appealable under the Guidelines.
    The FDIC also agrees that ``material supervisory determination'' 
should expressly include determinations as to compliance with 
conditions imposed through the supervision or application processes. 
Examiners' evaluation of compliance with such conditions may have 
important consequences for an institution and is likely material. The 
final Guidelines clarify that such determinations are appealable. 
However, if the FDIC determines that an institution's failure to comply 
with such conditions warrants formal enforcement action, the provisions 
of the Guidelines relating to enforcement actions apply and may 
preclude a supervisory appeal in some cases.
    Decisions relating to resolution plans are not supervisory in 
nature and require different areas of expertise, and therefore, those 
decisions are not being included in the list of determinations that are 
eligible for review. In addition, there are fewer determinations 
regularly being made in the resolution context for open institutions, 
which may prove challenging with respect to ensuring that the panel 
includes officials with the necessary expertise.\14\
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    \14\ The commenter specifically mentioned determinations made as 
to a resolution plan's credibility under 12 CFR 360.10. As described 
in frequently asked questions issued in April 2025, the FDIC does 
not expect to make credibility determinations regarding plan 
submissions under this regulation.
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    With respect to the suggestion to include procedural fairness of 
examinations in the definition of ``material supervisory 
determinations'' subject to appeal under the Guidelines, the FDIC notes 
that it already provides multiple avenues to raise such concerns. 
Institutions are encouraged to raise concerns of procedural fairness 
with the Division Director through the informal review process 
described in FIL-51-2016, the FDIC's Office of the Ombudsman, or the 
appropriate FDIC Regional Ombudsman.
    The list of material supervisory determinations eligible for review 
under the final Guidelines includes a conforming update to address a 
change in supervisory terminology recently proposed by the FDIC. The 
Guidelines have historically permitted appeals of ``matters requiring 
board attention,'' which are used to inform an institution about the 
FDIC's views concerning changes needed in the institution's practices, 
operations, or financial condition. In a recent proposal relating to 
bank supervision, the FDIC proposed, among other things, to use the 
term ``matters requiring attention'' and discontinue using the term 
``matters requiring board attention.'' \15\ The final Guidelines 
expressly permit appeals of ``matters requiring board attention'' and 
``matters requiring attention'' to accommodate both current supervisory 
terminology as well as the proposed terminology.
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    \15\ 90 FR 48835, 48840 (Oct. 30, 2025).
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Formal Enforcement-Related Provisions--Comments

    The FDIC received a number of comments on the provisions of the 
Guidelines relating to formal enforcement actions and their underlying 
facts and circumstances. As discussed below, most of these comments 
recommended different ways the FDIC should expand institutions' 
opportunities to appeal supervisory determinations when there is a 
related enforcement action.
    One commenter suggested that when an institution receives notice 
that the FDIC is considering an enforcement action, the FDIC should 
provide a four-week window for the institution to challenge relevant 
supervisory determinations through the appeals process and pause the 
enforcement action until the Office has issued a decision. The 
commenter argued that the FDIC's strong interest in exercising its 
enforcement powers should be weighed against an institution's interest 
in an independent review of supervisory determinations.

[[Page 3188]]

    Two commenters recommended that supervisory appeals should be 
permitted to proceed even while a formal enforcement action is being 
considered or pending. One of these commenters stated that formal 
enforcement actions cannot serve as a substitute for the supervisory 
appeals process because administrative law judges defer to examiners' 
conclusions. This commenter also stated that this approach would ensure 
banks have the right to meaningful reviews of material supervisory 
determinations as intended by the Riegle Act and allow for due process. 
Another commenter suggested that the Guidelines' definition of 
``material supervisory determination'' should continue to exclude 
formal enforcement-related actions and decisions, but not the 
underlying facts and circumstances.
    Two commenters stated that the FDIC should not exclude 
determinations or the underlying facts and circumstances that form the 
basis of a recommended or pending formal enforcement action from 
appeal.
    Two commenters suggested that the FDIC adopt a process for 
expedited review of determinations when appropriate, such as 
consequential matters or determinations that result in an institution 
becoming critically undercapitalized for Prompt Corrective Action 
purposes. One of these commenters suggested that expedited review could 
take the form of a ``special petition'' that banks could submit 
directly to the Office, and that the Office would have discretion to 
review on an expedited basis. The commenter explained that this would 
protect institutions from enforcement actions based on findings that 
would have been overturned by an independent panel. Another commenter 
recommended allowing resolution of a supervisory appeal before any 
enforcement action is taken.
    Two other commenters addressed the provisions of the Guidelines 
allowing an extension of the 120-day and 90-day timeframes where appeal 
rights are suspended while the FDIC is pursuing a formal enforcement 
action. The commenters stated that extensions of these time periods 
should only be permitted with the institution's consent, as matters 
capable of waiting over 120 days to resolve may be good candidates for 
the appeals process and do not justify special procedures to suspend 
appeal rights.

Formal Enforcement-Related Provisions--Final Guidelines

    The FDIC appreciates the commenters' recommendations and believes 
there is value in expanding institutions' appellate rights to allow 
appeals in certain cases where an enforcement action is proposed or 
pending. The FDIC believes that this will benefit the Office's 
evaluation of appeals of examination ratings in particular, as the 
facts underlying formal enforcement actions are often relevant to 
ratings decisions. As described below, the final Guidelines will permit 
the facts and circumstances that form the basis for certain formal 
enforcement actions to be in scope for consideration by the Office as 
part of an appeal of a material supervisory determination. The formal 
enforcement action itself will not be appealable under the Guidelines; 
formal enforcement actions are contested through the administrative 
enforcement process defined by section 8 of the Federal Deposit 
Insurance Act.
    When the FDIC provides an institution with material supervisory 
determinations that form the basis of certain proposed formal 
enforcement actions, the institution will have an opportunity to appeal 
the determinations. Specifically, the FDIC will allow the facts and 
circumstances underlying a proposed formal enforcement action to be in 
scope for appeals to the Office if the proposed enforcement action is 
not based, in whole or in part, on: (1) unsafe or unsound practices 
under section 8 of the Federal Deposit Insurance Act, or (2) violations 
of laws or regulations relating to an institution's anti-money 
laundering and countering the financing of terrorism (AML/CFT) program 
or the institution's sanctions compliance.\16\ Enforcement actions 
brought under those authorities are more likely to raise concerns 
related to safety and soundness or financial crimes that involve a 
degree of urgency, whereas enforcement actions brought under other 
authorities are less likely to involve concerns that need to be 
addressed urgently. The FDIC also expects to issue a final rule in the 
coming months that defines the term ``unsafe or unsound practice'' for 
purposes of section 8 of the Federal Deposit Insurance Act in a manner 
that ensures any such actions will satisfy a materiality threshold. The 
FDIC seeks to balance deeming more appeals eligible through the 
agency's appeal process with the practical challenges associated with 
allowing the facts and circumstances underlying certain types of 
enforcement actions to be appealed. The FDIC also seeks to establish 
bright line criteria, focusing on the authorities under which appeals 
are brought, rather than more subjective criteria that would result in 
significant uncertainty regarding which appeals would be appealable.
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    \16\ Facts and circumstances underlying enforcement actions that 
are brought under multiple authorities will not be appealable if one 
of those authorities is mentioned above.
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    If an institution appeals a supervisory determination that forms 
the basis for a proposed formal enforcement action, the appeal will be 
considered on an expedited basis under a schedule determined by the 
Office. As a general matter, the FDIC expects to delay the initiation 
of the enforcement action until the conclusion of the appeal, but there 
may be certain circumstances in which the FDIC will pursue a 
simultaneous enforcement action.\17\ The FDIC will also require an 
institution subject to a potential enforcement action to sign an 
agreement to toll a relevant statute of limitations. If the institution 
fails to do so upon a request by the FDIC, the facts and circumstances 
underlying the enforcement action will no longer be eligible to be 
considered as part of an appeal.
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    \17\ A potential example of when the FDIC might pursue a 
simultaneous enforcement action is if a bank appeals a ratings 
downgrade, and the facts underlying the enforcement action play a 
small role in the ratings downgrade.
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    Consistent with the current SARC guidelines, if supervisory appeal 
rights are suspended due to a notice of a formal enforcement action, 
the FDIC must move forward with the formal enforcement action within 
specified time frames or supervisory appeal rights will be reinstated. 
These time frames will be consistent with the time frames that 
currently apply to the suspension and reinstatement of appeal rights 
under the Guidelines.

Burden of Proof and Standard of Review

    Commenters generally supported the standards of review and burden 
of proof in the proposal. One commenter was supportive of the proposed 
standard of review that would underscore the independence of the 
Office's review by specifying that the Office will not defer to the 
judgment of either party. However, this commenter recommended the FDIC 
clarify that appealing institutions be permitted to challenge an 
examiner's view of reasonableness and that the FDIC set specific 
parameters around ``reasonableness.'' The commenter further recommended 
that the FDIC clarify that material supervisory determinations will not 
be based on a bank's non-conformance with non-binding agency guidance 
or supervisory expectations.

[[Page 3189]]

    Commenters also asked for further clarification regarding the 
burden of proof. One commenter stated that it was consistent with 
appellate practice to place the burden of proof on the appealing 
institution, but asked that the final Guidelines clarify that the 
standard of proof is preponderance of evidence to align with generally 
accepted administrative law principles and to avoid giving undue 
deference to examiners' conclusions.
    Two commenters believed the burden proof in appeals should be on 
the FDIC. One commenter believed that placing the burden of proof on 
the appealing institution means the appeal cannot succeed unless the 
examiners are clearly wrong. The commenter suggested the initial burden 
should be placed on the FDIC to show the FDIC has legal authority to 
make the supervisory determination, the officials who made the 
determination were acting within such authority, and their findings are 
consistent with that authority, with an opportunity for bank rebuttal. 
Another commenter stated that placing the burden of proof on the 
appealing institution is not required by statute and is unnecessarily 
prescriptive since the process is not governed by the Administrative 
Procedure Act or other judicial review procedure. This commenter stated 
that placing the burden of proof on the appealing institution 
discourages appeals because it makes it more unlikely that institutions 
obtain favorable decisions.
    The FDIC appreciates the opportunity to clarify the standard of 
review for the Office's decisions. The Office will review the appeal 
for consistency with the policies (including regulations, guidance, 
policy statements, examination manuals, and other written publications) 
of the FDIC and the overall reasonableness of, and the support offered 
for, the positions advanced. The Office will make an independent 
supervisory determination and will not defer to the judgments of either 
party.
    The FDIC is not changing the burden of proof, which is consistent 
with appellate proceedings and generally requires the appellant to 
establish that the decision being appealed was in error. The FDIC is 
not adopting a preponderance of the evidence standard in the 
Guidelines, but the agency does view a preponderance of the evidence 
standard as generally consistent with how the SARC has historically 
decided appeals and the Guidelines.

Information Sharing Provisions

    Commenters generally supported the information sharing provisions 
in the proposal. However, commenters provided some suggestions to 
enhance transparency. One commenter suggested the FDIC prohibit all ex 
parte communications with the Office during an appeal and require any 
such communications that inadvertently occur to be made available to 
both parties in writing on a timely basis. The disclosure of such 
communications is generally consistent with past practice, but the FDIC 
agrees that it is useful for the Guidelines to explicitly address any 
potential communication concerning an appeal that might occur. The 
final Guidelines therefore require that any ex parte communications 
concerning the substance of an appeal between the Office and 
supervisory staff be shared in writing. If there are any redactions to 
any communications shared with an appealing institution to avoid 
improper disclosure, the reasons for the redactions will be provided to 
the appealing institution.
    The commenter also suggested the FDIC clarify the timing of when 
information considered by the Office will be shared with both parties 
and to ensure that both parties receive all information on a timely 
basis prior to the issuance of the Office's decision, with the 
opportunity to rebut any factually incorrect or misleading information. 
The final Guidelines retain, without change, the requirement from the 
proposal that materials concerning an appeal submitted to the Office 
will be shared with the other party to the appeal on a timely basis. 
The FDIC expects that materials will be shared with sufficient time to 
allow the parties to prepare for an oral presentation to the Office 
panel, if oral presentation is requested, or before the panel meets to 
consider the appeal.
    One commenter suggested that an appealing institution should 
receive any information that a State regulatory authority provides the 
FDIC. State regulators are not a party to the FDIC's appeals process 
and their regulatory information may be governed by a variety of State 
laws and rules. The FDIC does not have authority to commit to 
disclosure of such information in all cases. However, if the relevant 
Division provides information on the State regulator's views to the 
Office as part of its submission, that information will be shared with 
an appealing institution in the same manner as other appeal materials.

New Evidence

    One commenter recommended the final Guidelines clarify that the 
Office should review any relevant evidence, including evidence that was 
not available at the time of the Division Director's consideration of 
the appeal or evidence that formed the basis of the Division Director's 
decision. The commenter believed this clarification is consistent with 
fundamental principles of fairness and due process. Excluding new 
evidence, subject to limited exceptions, is generally consistent with 
appellate processes. The proposal, which provided that new evidence 
could be submitted if approved by the reviewing panel and with a 
reasonable time for the Division Director to review and respond, 
strikes an appropriate balance. This promotes the Office's role as an 
appellate body while allowing for the introduction of new evidence in 
cases where it may be particularly critical to the outcome. The FDIC 
therefore adopts this provision as proposed.

Supervisory Stays

    One commenter supported allowing an institution to request a stay 
of a supervisory decision or action while a supervisory appeal is 
pending, but recommended that the Office, rather than the Division 
Director, decide the request for a stay when an appeal is pending with 
the Office. The commenter believed allowing the Office to decide stay 
requests would enhance independence. While the FDIC is sympathetic to 
the perspective that the Office would enhance independence, the FDIC is 
leaving such decisions to the Division Director, as that decision to 
grant a stay of a supervisory determination while an appeal is pending 
is ultimately a matter of supervisory judgment.
    The same commenter suggested the FDIC lay out the basis for 
analyzing stay requests. While the FDIC is not laying out a formal 
analytical framework, the FDIC is adding a provision to the Guidelines 
providing that the analysis will include a weighing of potential harms. 
For example, granting a stay of a supervisory decision while an 
institution's appeal is pending may present safety and soundness 
concerns if an important risk to the institution is not being 
adequately addressed. However, leaving a supervisory determination in 
place while an appeal is ongoing may have detrimental consequences for 
the institution, such as potential negative market reactions in the 
event of a restatement of a bank's Call Report or changes in deposit 
classifications resulting from a downgrade to CAMELS ratings.

Legal Division's Role

    Commenters expressed some concerns about the role of the FDIC Legal

[[Page 3190]]

Division in the proposed Guidelines. One commenter suggested that the 
proposal weakened the independence of the Office and made the Legal 
Division the ultimate appellate authority by authorizing the Legal 
Division to require the Office to revise its draft decisions and to 
decide procedural questions without providing notice and opportunity to 
be heard to an appealing institution. The commenter stated that the 
Office should be the highest appellate authority and should itself 
decide all procedural issues.
    The FDIC does not believe the proposed role of the Legal Division 
undermines the Office's independence. It is expected that the Office 
will exercise independent judgment in deciding appeals, but will do so 
within the bounds of applicable laws and regulations, as well as policy 
established by the FDIC's Board of Directors. The Legal Division's role 
is to ensure that the Office's decisions fall within those bounds, and 
as explained in the proposal, the Legal Division will not exercise 
supervisory judgment or opine on the merits of appeals. This aspect of 
the Guidelines will be adopted as proposed.
    The FDIC appreciates, however, that many procedural questions may 
warrant collaboration with the Office. Thus, the final Guidelines state 
that procedural questions will be referred to the Legal Division for 
resolution, but also provide that the Legal Division will consult with 
the Office on such matters.
    In addition, the same commenter recommended that nothing should be 
submitted to the Office by the Legal Division without notice to the 
appealing institution and an opportunity for the institution to 
respond. The FDIC is not adopting this suggestion. Where the Legal 
Division advises the Office on the FDIC's policies and rules, such 
advice will be covered by attorney-client privilege. Furthermore, the 
FDIC's historic practice has been that the SARC is advised by Legal 
staff who were not involved in making the determinations at issue, and 
the agency plans to ensure the same with respect to the Office to 
promote independence from those involved in the determinations. Where 
the Legal Division decides a procedural request or concludes that an 
issue raised in an appeal is ineligible for review under the 
Guidelines, the decision will be provided to the institution.
    Another commenter focused on Legal's role in determining that an 
issue raised in an appeal is ineligible for review. The proposal 
provided that, in such cases, the Legal Division would provide notice, 
with a written explanation, to the Office. To increase transparency, 
the commenter suggested that such action should be accompanied by a 
written determination accessible to the appealing institution. The FDIC 
agrees, and the final Guidelines provide that notice and a written 
explanation will be provided to both the Office and the appealing 
institution in such cases.

Publication of Decisions and Annual Reports

    Commenters agreed with the proposal to publish the Office's 
decisions in summary or redacted form. One commenter recommended that 
the final Guidelines specify that the Office's final decision will 
include the reasoning of the panel and, where applicable, an 
opportunity for any dissenters on the panel to include a brief 
statement of reasoning. This commenter also recommended the Office's 
decision be provided to the appealing institution before publication 
with a right to object to publication on grounds of inadequate 
redaction. The commenter stated that the FDIC should never publish a 
decision from the Office that cannot be sufficiently anonymized.
    Consistent with past FDIC practice, appellate decisions will 
include the rationale for the panel's decision. This could include a 
dissenting view. The FDIC strives to ensure that decisions are redacted 
sufficiently to ensure that the bank cannot be identified, given the 
sensitive nature of the supervisory determinations they contain, and 
agrees that it may be beneficial to consider an appealing institution's 
feedback on suggested redactions before publishing the Office's 
decisions. For this reason, the final Guidelines provide that 
recommended redactions to the decision will be shared with the 
appealing institution prior to publication to allow the institution to 
raise any potential concern that the redactions are insufficient to 
avoid its identification. If such concerns are raised, the Office and 
supporting staff will work with the institution in an effort to address 
any such concerns.
    In addition, one commenter suggested that the FDIC's annual reports 
provide anonymized data regarding the number of appeals and the 
outcomes, as well as the number of appeals involving matters requiring 
board attention (by subject and Region). Another commenter recommended 
the FDIC periodically review and publish summary data on the Office's 
decisions with appropriate redactions in order to promote transparency 
and learning. The FDIC values transparency and will consider this 
feedback in defining a reporting process that promotes transparency. In 
addition to continuing to publish redacted decisions, the FDIC will 
explore additional transparency measures, including reporting of data 
on the number of appeals decided and their outcomes.

Waiver Authority

    The proposal provided that the Office, with the concurrence of the 
Legal Division, would have discretion to waive any provision of the 
Guidelines for good cause. The final Guidelines are tailoring this 
waiver authority, reflecting the status of the Office as an independent 
office. Specifically, the final Guidelines state that the Office, with 
the Legal Division's concurrence, may waive for good cause deadlines or 
procedural requirements concerning the administration of appeals. This 
is intended to provide necessary flexibility to address unusual 
circumstances that may arise in handling appeals. Waiver authority will 
not, however, extend to provisions such as the qualifications of 
reviewing officials, the standard of review, or the types of 
determinations that may be appealed, which define the basic structure 
of the appellate process.

Retaliation

    One commenter appreciated the FDIC's affirmation of its policy 
prohibiting examiner retaliation and encouraged the FDIC to continue 
monitoring for retaliation and to provide clear guidance on how to 
report concerns. Another commenter believed the FDIC should provide 
further clarity on the prohibition against examination retaliation. 
This commenter stated that the FDIC should clearly articulate 
procedures for educating examination staff about the types of action 
that constitute retaliation and the associated penalties. The commenter 
also recommended that any disciplinary actions taken should be 
communicated to supervisory and examination staff to serve as a 
deterrent.
    As discussed in the proposal, the Ombudsman will exercise neutral 
oversight of the supervisory process and will monitor the process for 
retaliation. The FDIC appreciates the suggestions made by commenters 
and remains committed to its policy on the prohibition of examiner 
retaliation. Institutions should continue to contact the Ombudsman with 
any concerns regarding examination retaliation, as outlined in the 
Guidelines. The FDIC is adopting the provisions regarding the 
prohibition on examiner retaliation as proposed.

Confidential Supervisory Information

    One commenter requested the FDIC allow an institution to disclose

[[Page 3191]]

confidential supervisory information to outside counsel or third-party 
advisors when considering whether to appeal a material supervisory 
determination. Disclosing supervisory information to an institution's 
outside counsel regarding an appeal is part of the attorney-client 
relationship and is consistent with part 309 of the FDIC's regulations. 
With respect to consultants or other advisers, an institution should 
follow existing processes for disclosing such information.

Inspector General Review

    One commenter recommended that the FDIC's Office of Inspector 
General (OIG) perform a regular, formal review of the Office to 
substantiate its independence, and that such findings should be 
reviewed and approved by the FDIC's Board annually and made available 
to the public. The FDIC OIG is an independent office that conducts 
audits, evaluations, investigations, and other reviews of FDIC programs 
and operations. The FDIC's Board generally does not instruct the OIG to 
initiate reviews or audits.

Transition

    Commenters expressed a variety of views about how the FDIC should 
transition appellate review from the SARC to the new Office. One 
commenter recommended the FDIC establish the Office on an expedited 
basis, while another commenter recommended the FDIC provide clear 
communication to institutions about the transition and provide 
opportunities for institutions to give feedback. The FDIC agrees that 
FDIC-supervised institutions need clear communication regarding the 
transition from the SARC to the Office to understand the entity that 
will hear potential supervisory appeals, and thus the FDIC will notify 
the public once the Office is operational.

Examination Process

    Two commenters suggested the FDIC make certain changes to the 
examination process to promote transparency and fairness and strengthen 
communication. One commenter encouraged the FDIC to permit institutions 
to respond to adverse findings before formal issuance. Another 
commenter suggested the FDIC should provide regular interim updates 
from on-site examiners and subject-matter experts during the course of 
an examination, with an opportunity for the institution to respond to 
adverse findings and correct factual errors, plus an opportunity for 
review by an independent and disinterested decisionmaker (such as the 
Ombudsman). In addition, this commenter believed the supervisory 
process would benefit from a more thorough, transparent explanation of 
findings so that institutions can make reasoned determinations whether 
to appeal. Although examination procedures are generally outside the 
scope of the proposal, which focused on the supervisory appeals 
process, the FDIC will consider commenters' recommendations for future 
enhancements to the examination process.

Regulatory Review

    The Office of Information and Regulatory Affairs (OIRA) of the 
Office of Management and Budget has reviewed this proposal and 
determined that it does not constitute a ``significant regulatory 
action'' for purposes of Executive Order 12866.
    For the reasons set out in the preamble, the Federal Deposit 
Insurance Corporation's Board of Directors adopts the Guidelines for 
Appeals of Material Supervisory Determinations as set forth below.

Guidelines for Appeals of Material Supervisory Determinations

A. Introduction

    Section 309(a) of the Riegle Community Development and Regulatory 
Improvement Act of 1994 (Pub. L. 103-325, 108 Stat. 2160) (Riegle Act) 
requires the Federal Deposit Insurance Corporation (FDIC) to establish 
an independent intra-agency appellate process to review material 
supervisory determinations made at insured depository institutions that 
it supervises. The Guidelines for Appeals of Material Supervisory 
Determinations (Guidelines) describe the types of determinations that 
are eligible for review and the process by which appeals are considered 
and decided.

B. Reviewing Officials

    The Office of Supervisory Appeals (Office) is staffed with 
reviewing officials, hired for fixed terms, who have bank supervisory 
or examination experience or other relevant experience. Reviewing 
officials consider and decide appeals submitted to the Office in panels 
of three reviewing officials selected by the Office who have no 
conflicts of interest with respect to the appeal or the parties to the 
appeal. At least one reviewing official on a panel must have bank 
supervisory or examination experience, and at least one must have 
industry experience (generally defined as having worked at a bank or 
for a company that provides services to banks or banking-related 
services).
    In the event a three-member panel cannot be formed, due to one or 
more vacancies or due to the unavailability of one or more reviewing 
officials, the FDIC Chairperson may (1) authorize the Office to conduct 
business temporarily with fewer than three members or (2) appoint one 
or more officials to serve as reviewing officials on a temporary basis, 
for a time period not to exceed 120 days. In the latter case, a 
temporary reviewing official may still participate in the final 
decision of any appeal in which the appeal is received and a hearing is 
held before the end of the 120-day period but the final decision is not 
issued until after the 120-day period ends.
    Background information on the Office's reviewing officials is 
published on the FDIC's website. Current government employees with 
relevant experience may serve on a part-time basis. However, current 
FDIC employees are not eligible. Current employees of insured 
depository institutions or their affiliates are also not eligible.

C. Institutions Eligible To Appeal

    The Guidelines apply to the insured depository institutions that 
the FDIC supervises (i.e., insured State nonmember banks, insured 
branches of foreign banks, and state savings associations), and to 
other insured depository institutions for which the FDIC makes material 
supervisory determinations.

D. Determinations Subject To Appeal

    An institution may appeal any material supervisory determination 
pursuant to the procedures set forth in these Guidelines.
    (1) Material supervisory determinations include:
    (a) CAMELS ratings under the Uniform Financial Institutions Rating 
System;
    (b) IT ratings under the Uniform Rating System for Information 
Technology;
    (c) Trust ratings under the Uniform Interagency Trust Rating 
System;
    (d) CRA ratings under the Revised Uniform Interagency Community 
Reinvestment Act Assessment Rating System;
    (e) Consumer compliance ratings under the Uniform Interagency 
Consumer Compliance Rating System;
    (f) Registered transfer agent examination ratings;
    (g) Government securities dealer examination ratings;
    (h) Municipal securities dealer examination ratings;

[[Page 3192]]

    (i) Determinations relating to the appropriateness of loan loss 
reserve provisions;
    (j) Classifications of loans and other assets in dispute the amount 
of which, individually or in the aggregate, exceeds 10 percent of an 
institution's total capital;
    (k) Determinations relating to violations of a statute or 
regulation, including the severity of a violation, that may affect the 
capital, earnings, or operating flexibility of an institution, or 
otherwise affect the nature and level of supervisory oversight accorded 
an institution;
    (l) Truth in Lending Act (Regulation Z) restitution;
    (m) Filings made pursuant to 12 CFR 303.11(f), for which a request 
for reconsideration has been granted, other than denials of a change in 
bank control, change in senior executive officer or board of directors, 
or denial of an application pursuant to section 19 of the Federal 
Deposit Insurance Act (FDI Act), 12 U.S.C. 1829 (which are contained in 
12 CFR part 308, subparts D, L, and M, respectively), if the filing was 
originally denied by the Director, Deputy Director, or Associate 
Director of the Division of Depositor and Consumer Protection (DCP), 
the Division of Risk Management Supervision (RMS), or the Division of 
Complex Institution Supervision and Resolution (CISR);
    (n) Decisions to initiate informal enforcement actions (such as 
memoranda of understanding) and determinations regarding an 
institution's level of compliance with an informal enforcement action;
    (o) Determinations regarding the institution's level of compliance 
with a formal enforcement action; however, if the FDIC determines that 
the lack of compliance with an existing formal enforcement action 
requires an additional formal enforcement action, the proposed new 
enforcement action is not appealable;
    (p) Matters requiring board attention or matters requiring 
attention;
    (q) Determinations regarding an institution's compliance with 
conditions imposed through the supervision or application processes; 
and
    (r) Any other supervisory determination (unless otherwise not 
eligible for appeal) that may affect the capital, earnings, operating 
flexibility, or capital category for prompt corrective action purposes 
of an institution, or that otherwise affects the nature and level of 
supervisory oversight accorded an institution.
    (2) Material supervisory determinations do not include:
    (a) Decisions to appoint a conservator or receiver for an insured 
depository institution, and other decisions made in furtherance of the 
resolution or receivership process, including but not limited to 
determinations pursuant to 12 CFR parts 370, 371, and 381, and 12 CFR 
360.10 of the FDIC's rules and regulations;
    (b) Decisions to take prompt corrective action pursuant to section 
38 of the FDI Act, 12 U.S.C. 1831o, although the determinations upon 
which such actions are based (such as loan classifications) are 
appealable, provided they otherwise qualify;
    (c) Determinations for which other appeals procedures exist (such 
as determinations of deposit insurance assessment risk classifications 
and payment calculations);
    (d) Formal enforcement actions and decisions, which for purposes of 
these Guidelines include a referral to the Attorney General for 
violations of the Equal Credit Opportunity Act (ECOA) or a notice to 
the Secretary of Housing and Urban Development (HUD) for violations of 
ECOA or the Fair Housing Act (FHA); and
    (e) Facts and circumstances underlying pending or proposed formal 
enforcement actions for which the institution has been provided written 
notice that the action is based on: (1) unsafe or unsound practices for 
purposes of section 8 of the Federal Deposit Insurance Act; (2) 
violations of laws or regulations relating to the institution's anti-
money laundering and countering the financing of terrorism (AML/CFT) 
program or the institution's sanctions compliance; or (3) violations 
for which an institution fails to sign an agreement to toll a relevant 
statute of limitations, if requested to do so by the FDIC. Notice under 
this paragraph does not suspend or otherwise affect a pending request 
for review or appeal that was previously submitted.
    (3) Additional appeal rights:
    (a) In the case of notice of an enforcement action under paragraph 
(2)(e), the FDIC must issue an Order of Investigation, issue a Notice 
of Charges, or provide the institution with a draft consent order 
within 120 days of such a notice, or the most recent submission of 
information from the institution, whichever is later, or appeal rights 
will be made available pursuant to these Guidelines. If the FDIC timely 
provides the institution with a draft consent order and the institution 
rejects the draft consent order in writing, the FDIC must issue an 
Order of Investigation or a Notice of Charges within 90 days from the 
date on which the institution rejects the draft consent order in 
writing or appeal rights will be made available pursuant to these 
Guidelines. The FDIC may extend these periods, with the approval of the 
FDIC Chairperson, after the FDIC notifies the institution that the 
relevant Division Director is seeking formal authority to take an 
enforcement action.
    (b) Written notification will be provided to the institution within 
10 days of a determination that appeal rights have been made available 
under this section.
    (c) The relevant FDIC Division and the institution may mutually 
agree to extend the timeframes in paragraph (a) of this section if the 
parties deem it appropriate.
    (4) If the FDIC provides an institution written notice of a 
proposed formal enforcement action other than an action under paragraph 
(2)(e), any supervisory appeal involving the facts and circumstances 
underlying the proposed formal enforcement action will be considered on 
an expedited basis under a schedule determined by the Office.

E. Good-Faith Resolution

    An institution should make a good-faith effort to resolve any 
dispute concerning a material supervisory determination with the on-
site examiner and/or the appropriate Regional Office. The on-site 
examiner and the Regional Office will promptly respond to any concerns 
raised by an institution regarding a material supervisory 
determination. Informal resolution of disputes with the on-site 
examiner and the appropriate Regional Office is encouraged, but seeking 
such a resolution is not a condition to filing a request for review 
with the appropriate Division, either DCP, RMS, or CISR, or to filing a 
subsequent appeal with the Office under these Guidelines. An 
institution may also avail itself of the Ombudsman to attempt to reach 
an agreeable outcome.

F. Filing a Request for Review With the Appropriate Division

    (1) An institution may file a request for review of a material 
supervisory determination with the Division that made the 
determination, either the Director, DCP, the Director, RMS, or the 
Director, CISR (Director or Division Director), 550 17th Street NW, 
Room F-4076, Washington, DC 20429, within 60 calendar days following 
the institution's receipt of a report of examination containing a 
material supervisory determination or other written communication of a 
material supervisory determination. Requests for review also may be 
submitted electronically. To ensure

[[Page 3193]]

confidentiality, requests should be submitted through 
<a href="http://securemail.fdic.gov">securemail.fdic.gov</a>, directing the message to 
<a href="/cdn-cgi/l/email-protection#bdf9d4cfd8dec9d2cfefd8cbd4d8caefd8ccc8d8cec9fddbd9d4de93dad2cb"><span class="__cf_email__" data-cfemail="cc88a5bea9afb8a3be9ea9baa5a9bb9ea9bdb9a9bfb88caaa8a5afe2aba3ba">[email&#160;protected]</span></a>. A request for review must be in writing 
and must include:
    (a) A detailed description of the issues in dispute, the 
surrounding circumstances, the institution's position regarding the 
dispute and any arguments to support that position (including citation 
of any relevant statute, regulation, policy statement, or other 
authority), how resolution of the dispute would materially affect the 
institution, and whether a good-faith effort was made to resolve the 
dispute with the on-site examiner and the Regional Office; and
    (b) A statement that the institution's board of directors or senior 
management has considered the merits of the request and has authorized 
that it be filed. Senior management is defined as the core group of 
individuals directly accountable to the board of directors for the 
sound and prudent day-to-day management of the institution. If an 
institution's senior management files an appeal, it must inform the 
board of directors of the substance of the appeal before filing and 
keep the board of directors informed of the appeal's status.
    (2) Within 45 calendar days after receiving a request for review 
described in paragraph (1) of this section, the Division Director will:
    (a) Review the appeal, considering whether the material supervisory 
determination is consistent with applicable laws, regulations, and 
policy, make his or her own supervisory determination without deferring 
to the judgments of either party, and issue a written determination on 
the request for review, setting forth the grounds for that 
determination; or
    (b) Refer the request for review to the Office for consideration as 
an appeal under Section G and provide written notice to the institution 
that the request for review has been referred to the Office.
    (3) No appeal to the Office is allowed unless an institution has 
first filed a timely request for review with the appropriate Division 
Director.
    (4) In any decision issued pursuant to paragraph (2)(a) of this 
section, the Director will inform the institution of the 30-day time 
period for filing with the Office and will provide the mailing and 
email addresses for any appeal the institution may wish to file.
    (5) The Division Director may request guidance from the Legal 
Division as to procedural or other questions relating to any request 
for review.

G. Appeal to the Office

    An institution that does not agree with the written determination 
rendered by the Division Director may appeal that determination to the 
Office within 30 calendar days after the date of receipt of that 
determination. Failure to file within the 30-day time limit may result 
in denial of the appeal by the Office.
1. Filing With the Office
    An appeal to the Office will be considered filed if the written 
appeal is received by the FDIC within 30 calendar days after the date 
of receipt of the Division Director's written determination or if the 
written appeal is placed in the U.S. mail within that 30-day period. An 
acknowledgment of the appeal will be provided to the institution, and 
copies of the institution's appeal will be provided to the Office of 
the Ombudsman and the appropriate Division Director. Copies of all 
relevant materials related to an appeal will be provided to the Office 
of the Ombudsman.
2. Contents of Appeal
    The appeal should be labeled to indicate that it is an appeal to 
the Office and should contain the name, address, and telephone number 
of the institution and any representative, as well as a copy of the 
Division Director's determination being appealed. If oral presentation 
is sought, that request should be included in the appeal. If expedited 
review is requested, the appeal should state the reason for the 
request. Only matters submitted to the appropriate Division Director in 
a request for review may be appealed to the Office. Evidence not 
presented for review to the Division Director is generally not 
permitted; such evidence may be submitted to the Office only if 
approved by the reviewing panel and with a reasonable time for the 
Division Director to review and respond. The institution should set 
forth all of the reasons, legal and factual, why it disagrees with the 
Division Director's determination. Nothing in this appellate process 
shall create any discovery or other such rights.
3. Burden of Proof
    The burden of proof as to all matters at issue in the appeal, 
including timeliness of the appeal if timeliness is at issue, rests 
with the institution.
4. Submission From the Division Director
    The Ombudsman and the Division Director may submit views regarding 
the appeal to the Office within 30 calendar days of the date on which 
the appeal is received by the Office.
5. Oral Presentation
    The Office will, if a request is made by the institution or by FDIC 
staff, allow an oral presentation. The panel may hear oral 
presentations in person, telephonically, electronically, or through 
other means agreed upon by the parties. If an oral presentation is 
held, the institution and FDIC staff will be allowed to present their 
positions on the issues raised in the appeal and to respond to any 
questions from the panel.
6. Consolidation, Dismissal, and Rejection
    Appeals based upon similar facts and circumstances may be 
consolidated for expediency. An appeal may be dismissed by the Office 
if it is not timely filed, if the basis for the appeal is not 
discernable from the appeal, or if the institution moves to withdraw 
the appeal. The Office will decline to consider an appeal if the 
institution's right to appeal is not yet available under section D(3), 
above.
7. Scope of Review and Decision
    The panel is an appellate body and makes independent supervisory 
determinations. The panel reviews the appeal for consistency with the 
policies (including regulations, guidance, policy statements, 
examination manuals, and other written publications) of the FDIC and 
the overall reasonableness of, and the support offered for, the 
positions advanced. The panel makes its own supervisory determination 
without deferring to the judgments of either party. The panel's review 
is limited to the facts and circumstances as they existed prior to, or 
at the time the material supervisory determination was made, even if 
later discovered, and no consideration is given to any facts or 
circumstances that occur or corrective action taken after the 
determination was made. The panel may not consider any aspect of an 
appeal that seeks to change or modify existing FDIC rules or policy, 
and may not overturn a material supervisory determination if the result 
of such a ruling would be inconsistent with the policies of the FDIC. 
The panel will notify the institution, in writing, of its decision 
concerning the disputed material supervisory determination(s) within 45 
days after the date the panel meets to consider the appeal, which 
meeting will be held within 90 days after either the date of the filing 
of the appeal or the date that the Division Director refers the appeal 
to the Office.

[[Page 3194]]

8. Role of the Legal Division
    The Legal Division provides counsel to the Office and generally 
advises the Office on FDIC policies and rules. This function will not 
include any staff involved in making any supervisory determinations 
being appealed. If an appeal seeks to change or modify FDIC policies or 
rules, or raises a policy matter of first impression, the Legal 
Division will provide notice, along with a written explanation, to the 
Office, and then, after such notice is provided, refer the matter to 
the Chairperson's Office.
    The Legal Division reviews decisions of the Office for consistency 
with applicable laws, regulations, and policies of the FDIC prior to 
their issuance. If the Legal Division determines that a decision is 
contrary to a law, regulation, or policy of the FDIC, the Legal 
Division will notify the Chairperson's Office of the matter, and the 
Office will revise the decision to conform with relevant laws, 
regulations, or policies.
    If an appeal raises procedural questions, including whether issues 
raised by the institution are eligible for review, the appropriate 
Division Director or the Office will refer such matters to the Legal 
Division for resolution, in consultation with the Office. The Legal 
Division may determine whether an appeal, or an issue raised in an 
appeal, is ineligible for review. The Legal Division will provide 
notice, with a written explanation, to the Office and the appealing 
institution of the resolution of the procedural request or if an 
appeal, or an issue raised in an appeal, is deemed ineligible for 
review.
9. Sharing of Appeal Materials
    Materials concerning an appeal submitted to the Office by either 
the relevant Division or an appealing institution, including any 
communication concerning the substance of appeal between the Office and 
supervisory staff, will be shared with the other party to the appeal, 
subject to applicable legal limitations on disclosure, on a timely 
basis. The Office will provide the reasons for any redactions to the 
appealing institution. The Ombudsman will verify that both parties have 
received these materials.

H. Publication of Decisions

    Decisions of the Office are published as soon as practicable, and 
the published decisions are redacted to avoid disclosure of the name of 
the appealing institution and any information exempt from disclosure 
under the Freedom of Information Act and the FDIC's document disclosure 
regulations found in 12 CFR part 309. Proposed redactions to decisions 
of the Office will be shared with the appealing institution prior to 
publication to allow the institution to raise any potential concern 
that the redactions are insufficient to avoid its identification. 
Published SARC or Office decisions may be cited as precedent in appeals 
to the Office. Annual reports on the Office's decisions and Division 
Directors' decisions with respect to institutions' requests for review 
of material supervisory determinations also will be published.

I. Appeal Guidelines Generally

    Appeals to the Office are governed by these Guidelines. The Office, 
with the concurrence of the Legal Division, retains discretion to waive 
for good cause deadlines or procedural requirements concerning the 
administration of appeals under these Guidelines. Supplemental rules 
governing the Office's operations may be adopted.
    Institutions may request extensions of the time period for 
submitting appeals under these Guidelines from either the appropriate 
Division Director or the Office, as appropriate. If a filing under 
these Guidelines is due on a Saturday, Sunday, or a Federal holiday, 
the filing may be made on the next business day.
    Institutions may request a stay of a supervisory action or 
determination from the Division Director while an appeal of that 
determination is pending. The request must be in writing and include 
the reason(s) for the stay. The Division Director has discretion to 
grant a stay and will generally decide whether to grant a stay within 
21 days of receiving the institution's request, providing the 
institution with the reason(s) for his or her decision in writing, 
which should include a weighing of potential harms. A stay may be 
granted subject to conditions, including time limitations, where 
appropriate.

J. Limitation on Agency Ombudsman

    Except as otherwise provided by these Guidelines, the subject 
matter of a material supervisory determination for which either an 
appeal to the Office has been filed, or a final Office decision issued, 
is not eligible for consideration by the Ombudsman.

K. Coordination With State Regulatory Authorities

    In the event that a material supervisory determination subject to a 
request for review is the joint product of the FDIC and a State 
regulatory authority, the Director, DCP; the Director, RMS; or the 
Director, CISR, as appropriate, will promptly notify the appropriate 
State regulatory authority of the request, provide the regulatory 
authority with a copy of the institution's request for review and any 
other related materials, and solicit the regulatory authority's views 
regarding the merits of the request before making a determination. In 
the event that an appeal is subsequently filed with the Office, the 
Office will notify the institution and the State regulatory authority 
of its decision. Once the Office has issued its determination, any 
other issues that may remain between the institution and the State 
regulatory authority will be left to those parties to resolve.

L. Effect on Supervisory or Enforcement Actions

    Except as provided in these Guidelines, the use of the procedures 
set forth in these Guidelines by any institution will not affect, 
delay, or impede any formal or informal supervisory or enforcement 
action in progress during the appeal or affect the FDIC's authority to 
take any supervisory or enforcement action against that institution.

M. Effect on Applications or Requests for Approval

    Any application or request for approval made to the FDIC by an 
institution that has appealed a material supervisory determination that 
relates to, or could affect the approval of, the application or request 
will not be considered until a final decision concerning the appeal is 
made unless otherwise requested by the institution.

N. Prohibition on Examiner Retaliation

    FDIC policy prohibits any retaliation, abuse, or retribution by an 
agency examiner or any FDIC personnel against an institution. Such 
behavior against an institution that appeals a material supervisory 
determination constitutes unprofessional conduct and will subject the 
examiner or other personnel to appropriate disciplinary or remedial 
action. In light of this important principle, the Ombudsman will 
monitor the supervision process following an institution's submission 
of an appeal under these Guidelines. The Ombudsman will report to the 
Board on these matters periodically.
    Institutions that believe they have been retaliated against are 
encouraged to contact the Regional Director for the appropriate FDIC 
region. Any institution that believes or has any evidence that it has 
been subject to

[[Page 3195]]

retaliation may file a complaint with the Director, Office of the 
Ombudsman, Federal Deposit Insurance Corporation, 3501 Fairfax Drive, 
Suite E-2022, Arlington, Virginia 22226, explaining the circumstances 
and the basis for such belief or evidence and requesting that the 
complaint be investigated and appropriate disciplinary or remedial 
action taken. The Office of the Ombudsman will work with the 
appropriate Division Director to resolve the allegation of retaliation.

Federal Deposit Insurance Corporation.

    By order of the Board of Directors.
    Dated at Washington, DC, January 22, 2026.
Jennifer M. Jones,
Deputy Executive Secretary.
[FR Doc. 2026-01433 Filed 1-23-26; 8:45 am]
BILLING CODE 6714-01-P


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Indexed from Federal Register on January 26, 2026.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.