{"data":{"id":"us/12-cfr-9.8","jurisdiction":"us","citation":"12 CFR 9.8","heading":"Recordkeeping.","body":"(a) Documentation of accounts. A national bank shall adequately document the establishment and termination of each fiduciary account and shall maintain adequate records for all fiduciary accounts.\n(b) Retention of records. A national bank shall retain records described in paragraph (a) of this section for a period of three years from the later of the termination of the account or the termination of any litigation relating to the account.\n(c) Separation of records. A national bank shall ensure that records described in paragraph (a) of this section are separate and distinct from other records of the bank.","path":["Title 12—Banks and Banking","CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY","PART 9—FIDUCIARY ACTIVITIES OF NATIONAL BANKS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"ae6e971afeea63bdccc706e47ff489bd797b7b0178c32f5ac899b81e3c70fba7","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-9.7","next":"us/12-cfr-9.9"},"notice":"GroundRules: Original legal text. Not legal advice."}