RCONJ261: Fiduciary and Related Assets:individual Retirement Accounts, Health Savings Accounts, and Other Similar Accounts - Number of Managed Accounts
RCONJ261 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, 427 banks reported it; the median nonzero value was 268. The largest value reported for Q2 2026 was 553,691, by Northwestern Mutual Wealth Management Company.
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 RCONJ261 sits on the call report
| Code | RCONJ261 (prefix RCON, item J261) |
|---|---|
| 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 | 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 |
|---|---|---|
| RCFDJ261 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | 44 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ261 |
|---|---|---|
| Northwestern Mutual Wealth Management Company | Milwaukee, WI | 553,691 |
| Centier Bank | Merrillville, IN | 71,017 |
| Country Trust Bank | Bloomington, IL | 36,076 |
| Alerus Financial, N.A. | Grand Forks, ND | 9,327 |
| Bessemer Trust Company, N.A. | New York, NY | 7,367 |
| Everence Trust Company | Goshen, IN | 6,517 |
| Commerce Bank | Kansas City, MO | 6,105 |
| The Glenmede Trust Company, N.A. | Philadelphia, PA | 3,634 |
| The Park National Bank | Newark, OH | 3,093 |
| The Haverford Trust Company | Radnor, PA | 2,677 |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is