RCONJ306: Managed Assets Held in Fiduciary Accounts:miscellaneous Assets-employee Benefit and Retirement-related Trust and Agency Accounts
RCONJ306 is the call report code for managed assets held in fiduciary accounts:miscellaneous assets-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 $17.7M; the median among the 2 with a nonzero amount was $8.9M. The largest value reported for Q2 2026 was $17.7M, by First Bank.
Definition
FFIEC031 - Report the market value of managed assets held in employee benefit and retirement-related trust and agency accounts of all personal notes, tangible personal property, and other miscellaneous assets that cannot properly be reported in Schedule RC-T, Memorandum items 1.a through 1.n, above. Crops, equipment, and livestock associated with farm management accounts should be reported in this Memorandum item. Also include investments in closely-held family businesses if such investments represent in-kind transfers to a fiduciary account of securities in a closely-held family business or an increase in a fiduciary account's percentage ownership of an existing closely-held family business whose securities are held in the account.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONJ306 sits on the call report
| Code | RCONJ306 (prefix RCON, item J306) |
|---|---|
| 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 J306 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix | Banks reporting |
|---|---|---|
| RCFDJ306 | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices) | — |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONJ306 |
|---|---|---|
| First Bank | Waverly, IA | $17.7M |
| Greenleaf Trust N.A. | Kalamazoo, MI | $61K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 9 | $17.7M |
| March 31, 2026 | 10 | $14K |
| December 31, 2025 | 974 | $6.41B |
| September 30, 2025 | 8 | $4.7M |
| June 30, 2025 | 7 | $15.5M |
| March 31, 2025 | 6 | $4.5M |
| December 31, 2024 | 1,001 | $5.82B |
| September 30, 2024 | 7 | $1.1M |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is