Form

56-F

Notice Concerning Fiduciary Relationshipof Financial Institution

(Rev. December 2007) Department of the TreasuryInternal Revenue Service

(Internal Revenue Code sections 6036 and 6903)

Identification

Name of person for whom you are acting (as shown on the tax return)

Contact person

Address of financial institution (number, street, and room or suite no.)

City, state, and ZIP code

Fiduciary’s name

Address of fiduciary (number, street, and room or suite no.)

Telephone no.

City or town, state, and ZIP code

Authority

Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders:

22 Appointment of conservator

a Appointment of receiver

c Other evidence of creation of fiduciary relationship (describe) ©

e

Tax Notices

All notices and other written communications with regard to income, employment, and excise taxes of the financial institution (listed on line 1) will be addressed to the fiduciary. Indicate below if other notices and written communications should be addressed to the fiduciary. Include the type of tax, tax periods or years involved.

23

Revocation or Termination of Notice

Section A—Total Revocation or Termination Evidence of termination or revocation of fiduciary authority (Check applicable box(es)):

24 Certified copy of court order revoking fiduciary authority attached.

a Copy of certificate of dissolution or termination of a business entity attached.

b Other evidence of termination of fiduciary relationship (describe) ©

c

Part IV

Part I

Part II

Part III

( )

1

3

4

10

5

Check the applicable box for the type of financial institution:

6

Bank

Thrift Check here © if the financial institution is insolvent.

7 Enter the ending date of the financial institution’s tax year (mo., day, yr.) ©

8

Telephone no.

13

Employer identification number

2

( )

9

11

12

Check the applicable box if the fiduciary is a: Receiver

Conservator

14

Check this box © if the financial institution is or was a member of a group filing a consolidated return and complete lines 16 to 21 below: Lines 16through 21 are to be completed only if the financial institution is or was a member of a group filing a consolidated return.

15

Name of person for whom you are acting (as shown on the tax return)

16

Employer identification number

17

Address of the common parent (number, street, and room or suite no.)

18

Check here © if a copy of this form has been sent to the common parent of the group.

20

City, state, and ZIP code

19

Enter the tax year(s) that the financial institution is or was a member of the consolidated group ©

21

Replacement of conservator

b Order of insolvency

d

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer. Please

SignHere

© Fiduciary’s signature

Title, if applicable

Date

Form 56-F (Rev. 12-2007)

Cat. No. 12784J

Page 2

Form 56-F (Rev. 12-2007)

General Instructions

Part II—Authority Check the appropriate box and attach acopy of the appropriate order.

Definition Fiduciary. A fiduciary means the FederalDeposit Insurance Corporation, or otherfederal agency authorized by law to actas a receiver or conservator of afinancial institution. The term alsoincludes any federal instrumentality,subsidiary, or agency that is apredecessor or successor of this agencythat is so authorized.

Part III—Tax Notices All notices and other writtencommunications with regard to income,employment, and excise taxes of thefinancial institution will be addressed tothe fiduciary, with the exception ofnotices sent to the common parentunder the provisions of Regulationssection 1.1502-77. Other notices andwritten communications will beaddressed to the fiduciary only asspecified. For example, use this line toidentify a transferee tax liability undersection 6901.

Purpose of Form

Form 56-F must be filed with the IRSwithin 10 days from the date thefiduciary is appointed to act as areceiver or conservator. In addition, itshould be filed in every subsequent taxyear that the fiduciary continues to actas the receiver or conservator for thatfinancial institution for purposes ofsection 6402(j).

Who Should File Form 56-F should be filed instead ofForm 56, Notice Concerning FiduciaryRelationship, by the federal agencyacting as a fiduciary (defined below) inorder to notify the IRS of the creation,termination, or change in status of afiduciary relationship with a financialinstitution.

Specific Instructions Part I—Identification Lines 1–5. Provide all the requestedinformation concerning the financialinstitution in this part.

Use Form 56-F to notify the IRS of afiduciary relationship only if thatrelationship is with respect to a financialinstitution (such as a bank or a thrift).Until you notify the IRS of the fiduciaryrelationship, notices of tax liability sentto the last known address of thetaxpayer, or transferee, subject toliability are considered sufficientcompliance by the IRS with therequirements of the Internal RevenueCode. However, if the financial institutionis a member of a consolidated group,the provisions of Regulations section1.1502-77 apply to the extent notmodified by section 6402(j) andRegulations section 301.6402-7.

If the form is submitted in compliancewith the regulations under section6402(j), the identification number of thecommon parent should be disclosed.

Section references are to the InternalRevenue Code unless otherwise noted.

If a Form 56-F has been filed for asolvent financial institution by thefiduciary and subsequently that financialinstitution becomes insolvent, thefiduciary should file a new Form 56-Fand check the box on line 7.

Lines 16–21. Provide all the requestedinformation in this part concerning thecommon parent of a consolidated groupwhich includes (or included) the financialinstitution (if applicable).

If the financial institution was amember of more than one consolidatedgroup during any year(s) to which thefiduciary may claim a refund undersection 6402(j), then the fiduciary mustfile a separate Form 56-F providing theinformation on each parent.

In addition, the filing of Form 56-F is arequirement to secure a refund pursuantto section 6402(j) and Regulationssection 301.6402-7. Section 6036 and Regulations section301.6036-1 state that a notice isrequired of a receiver in proceedingsother than bankruptcy, and other likefiduciaries. Section 6402(j) andRegulations section 301.6402-7 statethat a fiduciary of an insolvent financialinstitution must file Form 56-F to secureits position with respect to any refundwhich may be available to aconsolidated group.

Note. A fiduciary (defined above), whowas appointed a fiduciary of a financialinstitution prior to the issuance of Form56-F and who still is a fiduciary for thesame financial institution, should fileForm 56-F with the IRS as soon aspossible. A fiduciary (defined above), who mayhave previously filed Form 56 for afinancial institution, and is still acting asa fiduciary for the same institution,should file a new Form 56-F as soon aspossible. Where To File For purposes of section 6402(j) andsection 6903 send Form 56-F to:

When To File

Internal Revenue Service CenterP.O. Box 934Stop 1005AUSCAustin, TX 78767 For purposes of section 6036, send

Form 56-F to the Advisory GroupManager, Advisory, Insolvency andQuality (AIQ) Office, of the area office ofthe IRS having jurisdiction over theperson for whom you are acting.

Line 2. Section 6109 requires that thetaxpayer’s identification number must bedisclosed. The principal purpose is toidentify the financial institution for whomyou are acting. Line 7. Check this box if the financialinstitution is insolvent within the meaningof 12 U.S.C. 191, 12 U.S.C.1821(c)(5)(A), 12 U.S.C. 1464(d)(2)(A)(i),12 U.S.C. 1464(d)(2)(C)(i) or anyapplicable state law (or any successorstatute which adopts a substantiallysimilar statute).

Lines 9–13. Provide all the requestedinformation regarding the fiduciary in thispart. For example, on line 9 enter the fullname of the fiduciary (such as theFederal Deposit Insurance Corporationor similar federal agency). Line 10. The contact person should bethe individual within the federal agencywho has the authority to handle all taxmatters on behalf of the financialinstitution.

Line 20. Check the box if a copy of theform was sent to the appropriatecommon parent in compliance with theRegulations section 301.6402-7.

Part IV—Revocation orTermination of Notice Complete this part if you are revoking orterminating all prior notices concerningfiduciary relationships on file with theIRS for the same tax matters and yearsor periods covered by this noticeconcerning fiduciary relationship. Signature Sign Form 56-F and enter the titledescribing your role as a fiduciary(receiver or conservator).

Section 6903 and Regulations section301.6903-1 state that every personacting in a fiduciary capacity must file awritten notice with the IRS.