Final Rule Revising Definitions of Key Terms Under Regulation D that Govern Reserve Requirements Summary

Updated 07/07/2021

his tool summarizes the Board of Governors of the Federal Reserve System Final Rule that Revises Regulation D to Better Reflect the Current Economic Conditions and Needs and the Direction of Monetary Policy.
Interest on Required Reserves (IORR) and Interest on Excess Reserves (IOER) are terms replaced with a new, single definition, Interest on Reserve Balance Rate (IORB).
The interest paid on reserve balances will now be determined by applying the rate to the principal amount of the reserves, instead of by using specific formulas for certain balance types currently used to determine the interest credited under Regulation D.
The distinction between transaction and savings deposits will now be determined in accordance with whether an account is a “master account,” with all other account types being non-transaction accounts, instead of having specific definitions for savings accounts that is currently provided under Regulation D.

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