RCONJ273: Managed Assets Held in Fiduciary Accounts:state, County, and Municipal Obligations-employee Benefit and Retirement-related Trust and Agency Accounts
RCONJ273 is the call report code for managed assets held in fiduciary accounts:state, county, and municipal obligations-employee benefit and retirement-related trust and agency accounts, reported on Schedule RC-T, Fiduciary and Related Services. For Q2 2026, 9 banks reported it, totaling $11.8M; the median among the 4 with a nonzero amount was $298K. The largest value reported for Q2 2026 was $11.2M, by City National Bank of West Virginia.
Definition
RC-T M1d col B - Report the market value of managed assets held in employee benefit and retirement-related trust and agency accounts of all short- and long-term obligations of state and local governments, and political subdivisions of the United States. Include obligations of U.S. territories and insular possessions and their political subdivisions and all Federal income tax-exempt obligations of authorities such as local housing and industrial development authorities that derive their tax-exempt status from relationships with State or local governments. Tax-exempt money market mutual funds should be reported with money market mutual funds in Schedule RC-T, Memorandum item 1.e.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONJ273 sits on the call report
| Code | RCONJ273 (prefix RCON, item J273) |
|---|---|
| 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 J273 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJ273 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | — |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ273 |
|---|---|---|
| City National Bank of West Virginia | Charleston, WV | $11.2M |
| Greenleaf Trust N.A. | Kalamazoo, MI | $548K |
| Stifel Trust Company N.A. | Saint Louis, MO | $47K |
| First Bank | Waverly, IA | $29K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 9 | $11.8M |
| March 31, 2026 | 10 | $11.8M |
| December 31, 2025 | 974 | $1.53B |
| September 30, 2025 | 8 | $10.3M |
| June 30, 2025 | 7 | $10.1M |
| March 31, 2025 | 6 | $9.4M |
| December 31, 2024 | 1,001 | $1.14B |
| September 30, 2024 | 7 | $9.5M |
Related
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