Copyright 2008, 2009, Marc S. Weissman
Weiss & Weissman, San Francisco, California
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FDIC Rules for Revocable Living Trusts

September 29, 2008 Updated again June, 2009

 These FDIC coverage rules are beyond comprehension and make no sense, but here is a grossly simplified version.  Please have these matters reviewed closely with your professional to see how they apply to you before acting (or not acting) in reliance on this information.

Joe, a single person, has an account with $1,000,000 in a troubled Bank.  His coverage depends on how he holds the account: 

Owned By:

Beneficiaries

FDIC Insurance Coverage

Joe

1 = Joe

$250,000

Joe, but:

  1.   POD (payable on his death) to or

  2.   ITF ([informally] in Trust for)

   his 3 kids

 

 

3 kids  x 250,000

 

$700,000

OLD Rules

Joe’s Revocable Living Trust

  • for his 3 kids   

  • (no other beneficiaries)

 

3 kids

 

$750,000

OLD Rules

Joe’s Revocable Living Trust

  • for his 3 kids

  • +     2 small $100 charitable gifts

 

3 kids  x 250,000

+ $200

 

$750,200

NEW Rules*

Joe’s Revocable Living Trust

  • for his 3 kids

  • (no other beneficiaries)

 

3 kids  x 250,000

 

$750,000

NEW Rules*

Joe’s Revocable Living Trust

  • for his 3 kids

  • PLUS  2 small $100 charitable gifts

 

3 kids + 2 charity  x 250,000

 

$1,250,000

 

 

 

*NEW RULE FOR REVOCABLE LIVING TRUST, EFFECTIVE September 26, 2008:

MAYBE BETTER COVERAGE.  Unlike the concept of Qualifying Beneficiaries required above for the Old Rules, this Revocable Living Trust limit is based on the total number of beneficiaries, at $100,000 per beneficiary, with a limit of $500,000 FDIC COVERAGE.

 

Jack and Jill have 1 child: Hillary.    Jack and Jill own a $1,000,000 CD. 

Owned By:

Beneficiaries

FDIC Insurance Coverage

Jack and Jill

2 = Jack and Jill  x 100,000

$200,000

Jack and Jill, but:

  1.   POD (payable on their death) to or

  2.   ITF ([informally] in Trust for)

daughter Hillary

 

 

 

Hillary x 2  x 100,000

 

 

$200,000

OLD Rules

Wishing Well Trust “owned” by Jack and Jill

  •    For Hillary

  •     (no other beneficiaries)

 

Hillary x 2

 x 100,000

 

$200,000

OLD Rules

Wishing Well Trust “owned” by Jack and Jill

  • For Hillary

  • PLUS   4 small $100 charitable gifts

 

Hillary x 2  x 100,000

+ $400

 

$200,400

NEW Rules

Wishing Well Trust “owned” by Jack and Jill

  •     For Hillary

  •     (no other beneficiaries)

 

Hillary x 2  x 100,000

 

$200,000

NEW Rules

Wishing Well Trust “owned” by Jack and Jill

  •     For Hillary +

  •     PLUS 4 small $100 charitable gifts

 

Hillary + 4 charity  x 2  x$100,000

 

$1,000,000

 

  

Dick and Jane, married, have 6 kids.  And  own a $1,000,000 CD. 

Owned By:

Beneficiaries

FDIC Insurance Coverage

Dick and Jane

2 = Dick and Jane  x 100,000

$200,000

Dick and Jane, but:

  1.   POD (payable on their death) to or

  2.   ITF ([informally] in Trust for)

6 kids

 

 6 kids x 2  x 100,000

 

$1,200,000

OLD Rules

Wishy Won’t Trust “owned” by Dick and Jane

  •    6 kids

  •     (no other beneficiaries)

 

6 kids x 2  x 100,000

$1,200,000

OLD Rules

Wishy Won’t Trust “owned” by Dick and Jane

  •     6 kids +

  •     4 small $100 charitable gifts

 

6 kids x 2  x 100,000

+ $400

$1,200,400

NEW Rules

Wishy Won’t Trust “owned” by Dick and Jane

  •     For 6 kids

  •     (no other beneficiaries)

 

6 kids x 2  x 100,000

 

$1,200,000

NEW Rules

Wishy Won’t Trust “owned” by Dick and Jane

  •     For 6 kids +

  •     4 small $100 charitable gifts

 

6 kids x 2  x 100,000

+ $400

 

$1,200,400

 

The New Reg  is located at:  http://www.fdic.gov/regulations/laws/federal/2008/08sep26rule.html