2026-16532NoticeWallet

OCC Renews Mutual-to-Stock Conversion Paperwork Burden

Published Date: 8/13/2026

Notice

Summary

The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites comment on a continuing information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of its information collection titled, "Conversions From Mutual to Stock Form."

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

OCC renews paperwork for conversions

The OCC is renewing its information collection titled "Conversions From Mutual to Stock Form" (OMB Control No. 1557-0347) and is asking for comments by October 13, 2026. The agency estimates the collection will have 1 respondent, 1 total annual response, and 512 total annual burden hours.

Liquidation accounts protect depositors

When a savings association converts from mutual to stock, it must maintain liquidation accounts that reflect each eligible account holder's share of net worth at conversion, and eligible account holders must receive liquidation distributions before common stockholders. The rule requires sub-accounts and adjustments tied to deposit balances.

Member notice and voting protections

Savings associations converting to stock must notify members about the board-adopted conversion plan, follow minimum notice content rules, mail agency-cleared proxy statements for member meetings, and obtain member approval at a special or annual meeting. Specific proxy form and solicitation rules apply.

Post-conversion securities registration rule

After conversion, a savings association must promptly register its shares under the Securities Exchange Act of 1934 and may not deregister those shares for three years. The institution must also use its best efforts to list shares on a national or regional exchange or NASDAQ.

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Key Dates

Published Date
Comments Due
8/13/2026
10/13/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Comptroller of the Currency
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