Trust Tool- Trust/Fiduciary Account Administrative Checklist

Updated 06/17/2026

This operational tool is intended to assist with fiduciary account administrative reviews and facilitate ongoing compliance. The bank may modify and tailor this document to establish consistent trust account administration practices. This document is not a substitute for official legal documentation.

Rule: Federal Deposit Insurance Corporation (FDIC) Trust Examination Manual (Management; Operations, Controls and Auditing); Office of the Comptroller of the Currency (OCC) 12 CFR 9.8 and 12 CFR 150.420. State laws may apply.

Toolkit: Trust

Keywords: Trust Account, Trust Account Administration, Trust/Fiduciary Account Administrative Checklist, Trust Administrative Fact Sheet, Trust/Fiduciary Account Administrative Review

6/17/2026 – Minor content and formatting revisions. 

 

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