RCONB873: Employee Benefit-defined Contribution - Non-managed Assets
RCONB873 is the call report code for employee benefit-defined contribution - non-managed assets, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 426 banks reported it, totaling $276.75B; the median among the 223 with a nonzero amount was $80.2M. The largest value reported for Q2 2026 was $51.88B, by Capital Bank and Trust Company.
Definition
Includes the market value for all employee benefit defined contribution accounts in which the institution serves as either trustee or agent. Include 401(k) plans, 403(b) plans, profit-sharing plans, money purchase plans, target benefit plans, stock bonus plans, employee stock ownership plans, (and thrift/savings plans. 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 RCONB873 sits on the call report
| Code | RCONB873 (prefix RCON, item B873) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item B873 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDB873 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONB873 |
|---|---|---|
| Capital Bank and Trust Company | Irvine, CA | $51.88B |
| Nationwide Trust Company, FSB | Columbus, OH | $50.64B |
| TIAA Trust, N.A. | Charlotte, NC | $22.37B |
| Northwestern Mutual Wealth Management Company | Milwaukee, WI | $18.41B |
| Principal Bank | Des Moines, IA | $17.39B |
| Alerus Financial, N.A. | Grand Forks, ND | $10.98B |
| BOKF, N.A. | Tulsa, OK | $9.38B |
| Union Bank and Trust Company | Lincoln, NE | $4.86B |
| Fidelity Personal Trust Company, F.S.B. | Boston, MA | $4.69B |
| Wilmington Trust, N.A. | Wilmington, DE | $4.13B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 426 | $276.75B |
| March 31, 2026 | 351 | $253.88B |
| December 31, 2025 | 974 | $260.93B |
| September 30, 2025 | 349 | $259.37B |
| June 30, 2025 | 435 | $274.95B |
| March 31, 2025 | 352 | $251.84B |
| December 31, 2024 | 1,001 | $260.79B |
| September 30, 2024 | 343 | $250.97B |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is