Insider Loans (Regulation O)

The Federal Reserve Board’s Regulation O implements many of the laws pertaining to extensions of credit by banks to their insiders. The regulation limits the amount and type of credit that may be extended to insiders and includes reporting and record-keeping requirements. 12 CFR 31 and 12 CFR 215.12 apply Regulation O to national banks and federal savings associations, respectively.

Insider Activities (Comptroller’s Handbook, November 2013)
Provides guidance on how banks may legally and prudently engage in transactions with insiders and how to implement risk management processes that provide for the appropriate control and monitoring of insider activities. This booklet also includes guidance on how examiners review and assess insider activities during the supervisory process.