12 C.F.R. § 9.8 Recordkeeping.
Title 12 - Banks and Banking
(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. (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. (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.
Title 12: Banks and Banking
PART 9—FIDUCIARY ACTIVITIES OF NATIONAL BANKS
Regulations
§ 9.8 Recordkeeping.
