Holding period.

CFR · 2024-01-01 · US · Title 12

(a) (2) (b) (1) Ownership of the property is originally transferred to a national bank or Federal savings association, including as a result of a merger with or acquisition of another organization holding OREO; (2) A national bank or Federal savings association completes relocation from former banking premises to new banking premises or ceases to use the former banking premises without relocating; (3) A national bank or Federal savings association decides not to use real estate acquired for future banking expansion; (4) An institution converts to a national bank or Federal savings association, unless the institution was a national bank or Federal savings association immediately prior to the conversion; or (5) Is January 1, 2020, for OREO obtained by a Federal savings association prior to that date. (c) (d) (e)

official document · source cfr-2024 · id 12:§ 34.82