# Regulatory Capital Rules: Regulatory Capital, Final Rule Demonstrating Application of Common Equity Tier 1 Capital Eligibility Criteria and Excluding Certain Holding Companies From Regulation Q
> **US Federal Reserve System** · Final rule. · Published 2015-12-09 · Effective 2016-01-01 · 80 FR 76374
## Document
- **Document number:** 2015-31013
- **Category:** final-rule
- **Agency:** US Federal Reserve System
- **Federal Register citation:** 80 FR 76374
- **CFR reference:** 12 CFR 217
- **Publication date:** 2015-12-09
- **Effective date:** 2016-01-01
- **Docket:** Docket No. R-1506
## Abstract

The Board of Governors of the Federal Reserve System (Board) is adopting amendments to the Board's regulatory capital framework (Regulation Q) to clarify how the definition of common equity tier 1 capital, a key capital component, applies to ownership interests issued by depository institution holding companies that are structured as partnerships or limited liability companies. In addition, the final rule amends Regulation Q to exclude temporarily from Regulation Q savings and loan holding companies that are trusts and depository institution holding companies that are employee stock ownership plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/12/09/2015-31013/regulatory-capital-rules-regulatory-capital-final-rule-demonstrating-application-of-common-equity)
---
*AI Analytics · CC0 1.0*