8.6—Fees for special examinations and investigations.
(a) Fees.
Pursuant to the authority contained in 12 U.S.C. 481 and 482, the Office of the Comptroller of the Currency assesses a fee for:
(2)
Conducting special examinations and investigations of national banks and Federal branches or Federal agencies of foreign banks;
(3)
Conducting special examinations and investigations of an entity with respect to its performance of activities described in section 7(c) of the Bank Service Company Act (12 U.S.C. 1867(c) ), if the OCC determines that assessment of the fee is warranted with regard to a particular bank because of the high risk or unusual nature of the activities performed; the significance to the bank's operations and income of the activities performed; or the extent to which the bank has sufficient systems, controls, and personnel to adequately monitor, measure, and control risks arising from such activities;
(4)
Conducting special examinations and investigations of affiliates of national banks and Federal branches or Federal agencies of foreign banks; and
(5)
Conducting examinations and investigations made pursuant to 12 CFR part 5, Rules, Policies, and Procedures for Corporate Activities.
(b) Notice of Comptroller of the Currency Fees.
The OCC publishes the fee schedule for fiduciary activities, special examinations and investigations, examinations of affiliates and examinations related to corporate activities in the Notice of Comptroller of the Currency Fees described in § 8.8.
(c) Additional assessments on trust banks—
(1) Independent trust banks.
The assessment of independent trust banks will include a fiduciary and related asset component, in addition to the assessment calculated according to § 8.2 of this part, as follows:
(i) Minimum fee.
All independent trust banks will pay a minimum fee, to be provided in the Notice of Comptroller of the Currency Fees.
(ii) Additional amount for independent trust banks with fiduciary and related assets in excess of $1 billion.
Independent trust banks with fiduciary and related assets in excess of $1 billion will pay an amount that exceeds the minimum fee. The amount to be paid will be calculated by multiplying the amount of fiduciary and related assets by a rate or rates provided by the OCC in the Notice of Comptroller of the Currency Fees.
(iii) Surcharge based on the condition of the bank.
Subject to any limit that the OCC prescribes in the Notice of the Comptroller of the Currency Fees, the OCC shall adjust the semiannual assessment computed in accordance with paragraphs (c)(1)(i) and (ii) of this section by multiplying that figure by 1.5 for each independent trust bank that receives a composite rating of 3 under the Uniform Financial Institutions Rating System (UFIRS) at its most recent examination and by 2.0 for each bank that receives a composite UFIRS rating of 4 or 5 at such examination.
(2) Trust banks affiliated with full-service national banks.
The OCC will assess a trust bank in accordance with paragraph (c)(1) of this section, notwithstanding that the bank is affiliated with a full-service national bank, if the OCC concludes that the affiliation is intended to evade the assessment regulation.
(3) Definitions.
For purposes of this paragraph (c) of this section, the following definitions apply:
(ii)
Full-service national bank is a national bank that generates more than 50% of its interest and non-interest income from activities other than credit card operations or trust activities and is authorized according to its charter to engage in all types of permissible banking activities.
(iii)
Independent trust bank is a national bank that has trust powers, does not primarily offer full-service banking, and is not affiliated with a full-service national bank; and
(iv)
Fiduciary and related assets are those assets reported on Schedule RC-T of FFIEC Forms 031 and 041, Line 9 (columns A and B) and Line 10 (column B), any successor form issued by the FFIEC, and any other fiduciary and related assets defined in the Notice of Comptroller of the Currency Fees.