RCFDB878: Employee Benefit-defined Benefit - Number of Managed Accounts
RCFDB878 is the call report code for employee benefit-defined benefit - number of managed accounts, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 44 banks reported it; the median nonzero value was 27. The largest value reported for Q2 2026 was 2,125, by State Street Bank and Trust Company.
Definition
Includes the number of accounts for all employee benefit defined benefit plans in which the institution serves as either trustee or agent. The number of accounts reported should reflect the total number of plans administered rather than the number of plan participants. Employee benefit accounts that are solely custody and safekeeping accounts should be reported in Schedule RC-T, item 10.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDB878 sits on the call report
| Code | RCFDB878 (prefix RCFD, item B878) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 031 |
| Value | Count or number, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item B878 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONB878 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items | 427 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCFDB878 |
|---|---|---|
| State Street Bank and Trust Company | Boston, MA | 2,125 |
| BlackRock Institutional Trust Company, N.A. | San Francisco, CA | 940 |
| Bank of America, N.A. | Charlotte, NC | 534 |
| PNC Bank, N.A. | Wilmington, DE | 171 |
| Manufacturers and Traders Trust Company | Buffalo, NY | 85 |
| Fifth Third Bank, N.A. | Cincinnati, OH | 60 |
| The Bank of New York Mellon | New York, NY | 59 |
| The Northern Trust Company | Chicago, IL | 57 |
| First-Citizens Bank & Trust Company | Raleigh, NC | 48 |
| U.S. Bank N.A. | Cincinnati, OH | 39 |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is