RCONJ260: Fiduciary and Related Assets:individual Retirement Accounts, Health Savings Accounts, and Other Similar Accounts - Non-managed Asset
RCONJ260 is the call report code for fiduciary and related assets:individual retirement accounts, health savings accounts, and other similar accounts - non-managed asset, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 427 banks reported it, totaling $2.68T; the median among the 347 with a nonzero amount was $14.5M. The largest value reported for Q2 2026 was $978.17B, by Edward Jones Trust Company.
Definition
FFIEC031 RC-T 13 col B - 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 RCONJ260 sits on the call report
| Code | RCONJ260 (prefix RCON, item J260) |
|---|---|
| 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 | 2009 |
The same item under other prefixes
Item J260 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJ260 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ260 |
|---|---|---|
| Edward Jones Trust Company | Saint Louis, MO | $978.17B |
| The Private Trust Company, N.A. | Cleveland, OH | $888.87B |
| Capital Bank and Trust Company | Irvine, CA | $300.97B |
| Fidelity Personal Trust Company, F.S.B. | Boston, MA | $127.88B |
| SEI Private Trust Company | Oaks, PA | $118.98B |
| TIAA Trust, N.A. | Charlotte, NC | $112.84B |
| Vanguard National Trust Company, N.A. | Malvern, PA | $35.22B |
| Northwestern Mutual Wealth Management Company | Milwaukee, WI | $31.20B |
| BOKF, N.A. | Tulsa, OK | $23.50B |
| Columbia Bank | Lake Oswego, OR | $19.25B |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 427 | $2.68T |
| March 31, 2026 | 351 | $2.41T |
| December 31, 2025 | 974 | $2.40T |
| September 30, 2025 | 350 | $2.33T |
| June 30, 2025 | 435 | $2.17T |
| March 31, 2025 | 352 | $1.96T |
| December 31, 2024 | 1,001 | $1.99T |
| September 30, 2024 | 343 | $1.94T |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is