12 CFR § 327.50 - Dividends.

---
identifier: "/us/cfr/t12/s327.50"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 327.50 - Dividends."
title_number: 12
title_name: "Banks and Banking"
section_number: "327.50"
section_name: "Dividends."
chapter_name: "FEDERAL DEPOSIT INSURANCE CORPORATION"
subchapter_number: "B"
subchapter_name: "REGULATIONS AND STATEMENTS OF GENERAL POLICY"
part_number: "327"
part_name: "ASSESSMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1813, 1815, 1817-19, 1821, 1823."
regulatory_source: "54 FR 51374, Dec. 15, 1989, unless otherwise noted."
cfr_part: "327"
---


# 327.50 Dividends.

(a) *Suspension of dividends.* The Board will suspend dividends indefinitely whenever the DIF reserve ratio exceeds 1.50 percent at the end of any year.

(b) *Assessment rate schedule if DIF reserve ratio exceeds 1.50 Percent.* In lieu of dividends, when the DIF reserve ratio exceeds 1.50 percent, assessment rates shall be determined as set forth in section 327.10, as appropriate.

[76 FR 10725, Feb. 25, 2011]