RCFDJ261: Fiduciary and Related Assets:individual Retirement Accounts, Health Savings Accounts, and Other Similar Accounts - Number of Managed Accounts
RCFDJ261 is the call report code for fiduciary and related assets:individual retirement accounts, health savings accounts, and other similar accounts - 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 2,706. The largest value reported for Q2 2026 was 54,579, by Bank of America, N.A.
Definition
FFIEC031 RC-T 13 col C - Report the market value and number of Individual Retirement Accounts, Health Savings Accounts, and other similar accounts included in Schedule RC-T, items 5.c and 11. Other similar accounts include Roth IRAs, Coverdell Education Savings Accounts, and Archer Medical Savings Accounts. Exclude Keogh Plan accounts. Other similar accounts include Roth IRAs, Coverdell Education Savings Accounts, and Archer Medical Savings Accounts. Exclude accounts not offered through your trust department or fiduciary business unit.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDJ261 sits on the call report
| Code | RCFDJ261 (prefix RCFD, item J261) |
|---|---|
| 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 | 2009 |
The same item under other prefixes
Item J261 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCONJ261 | 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 | RCFDJ261 |
|---|---|---|
| Bank of America, N.A. | Charlotte, NC | 54,579 |
| JPMorgan Chase Bank, N.A. | Columbus, OH | 22,918 |
| PNC Bank, N.A. | Wilmington, DE | 19,764 |
| The Northern Trust Company | Chicago, IL | 17,945 |
| Fifth Third Bank, N.A. | Cincinnati, OH | 14,368 |
| U.S. Bank N.A. | Cincinnati, OH | 12,862 |
| BNY Mellon, N.A. | Pittsburgh, PA | 9,295 |
| The Huntington National Bank | Columbus, OH | 7,605 |
| BMO Bank N.A. | Chicago, IL | 6,624 |
| KeyBank N.A. | Cleveland, OH | 5,456 |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is