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Corporate Credit Union Guidance Letters

2013 Guidance Letters

​Letter Number ​Description ​Attachments
​2013-02 Implementing Section 704.21 - Enterprise Risk Management ​N/A
2013-01​ Final Rule - Alternatives to the Use of Credit Ratings N/A ​


2012 Guidance Letters

​Letter Number ​Description ​Attachments
2012-01​ Compliance Update for Section 314(a) of the USA PATRIOT Act of 2001 (P.L. 107-56)  N/A​


2011 Guidance Letters

​Letter Number ​Description ​Attachments
2011-04​ Compliance with Section 314(a) of the USA PATRIOT Act of 2001 (P.L. 107-56) N/A​
​2011-03 ​Annual Reporting Requirements and Internal Controls Assessments  ​N/A
​2011-02 Large Consolidation Issues ​N/A
​2011-01 Corporate Credit Union CUSO Activities ​N/A


2010 Guidance Letters

​Letter Number ​​Description ​Attachments
​2010-02 ​Guidelines for Complying with Part 704 Rules Changes

Attachment 1 - Important Points To Keep In Mind

Attachment ​2 - Reform Timeline for Compliance

CSR-40 - Fact Sheet

​2010-01 Confidentiality and Protection of Sensitive Data ​N/A


2009 Guidance Letters  

​Letter Number ​​Description ​Attachments
​2009-01 Temporary Corporate Credit Union Share Guarantee Program ​N/A



2008 Guidance Letters  

​Letter Number ​​Description ​Attachments
​2008-02 Temporary Corporate Credit Union Liquidity Guarantee Program (TCCUGLP)

TCCUGLP Draft Agreement
TCCUGLP Confirmation
TCCUGLP Spreadsheet Sample



2007 Guidance Letters

​Letter Number ​​Description ​Attachments
​2007-04 Accounting for Future-Dated Automated Clearing House (ACH) Transactions ​N/A
​2007-03 ​This Corporate Guidance Letter has been recalled and will not be reissued. ​N/A
​2007-02 Credit and Market Value Risks of Mortgage-Backed Securities (MBS) ​N/A
​2007-01 ​Payout of Retained Earnings in Conjunction with Corporate Credit union Mergers. ​N/A


2005 Guidance Letters

​Letter Number ​​Description ​Attachments
​2005-02-01 This is to clarify some confusion with language in Corporate Credit Union Guidance Letter 2005-02 Governance Policies ​N/A
​2005-02 Governance Policies ​N/A
​2005-01 BSA compliance when "unbatching" previously batched transactions during processing or settlement services. ​N/A


2004 Guidance Letters

​Letter Number ​​Description ​Attachments
​2004-05 Business Continuity Planning and Business Critical Processes ​N/A
​2004-04 Business Continuity Guidance Letter ​N/A
​2004-03 Critical Information System Risk Areas ​N/A
​2004-02 BSA compliance Guidance ​N/A
​2004-01 State Corp Benefit Plans ​N/A


2003 Guidance Letters  

​Letter Number ​​Description ​Attachments
​2003-01 Credit Concentrations ​N/A
​​2003-02 IT Guidance ​IT Guidance
​​2003-03 ​Modeling Non-maturing Shares and Deposits ​N/A
​​2003-04 ​Payment of Gains on Early Withdrawal of Funds ​N/A
​​2003-05 Investing To Fund Employee Benefit Plans ​N/A
​​2003-06 Interest Rate Sensitivity Analysis in Low Rate Environments ​N/A


2001 Guidance Letters

​Letter Number ​​Description ​Attachments
2001-1 ​Computing Moving Daily Average Net Assets (MDANA) ​N/A
​2001-2 ​Information Systems - Network Security Guidelines Information Systems - Network Security Guidelines
2001-3 ​Interest Rate Sensitivity Analysis in Low Rate Environments ​N/A
2001-4 ​Internet Based Application Controls Guidance for Internet Based Application Controls



2000 Guidance Letters

​Letter Number ​Description​
2000-1 ​Asset-Backed Securities (ABS) with Foreign Exposure
2000-2 ​Accounting for Paid-In-Capital (PIC) Dividends
2000-3 ​Accounting for Future-Dated Automated Clearing House(ACH) Transactions
2000-4 ​Third-Party Risk



1999 Guidance Letters

​Letter Number ​​Description
1999-2 ​Section 704.6(d) of the NCUA Rules and Regulations (Credit Ratings)
1999-3 ​Part 723 of the NCUA Rules and Regulations (Member Business Loans)
1999-4 ​Section 704.6(d)(3) of NCUA Rules and Regulations (Asset Backed Securities - Credit Ratings - Distinction between "+" and "-") Third-Party Risk



1997 Guidance Letters

​Letter Number ​​Description ​Attachments
​1997-07 Part 704 Guidance Letter No.1 ​N/A
​1997-08 Part 704 Guidance Letter No.2 ​Power Point