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Dossier Executive proposed rule 04-aug-2026 Comment closes · 05-oct-2026
Draft regulation published for public comment — not yet in force.

Regulatory Modernization and Relief for Mutual Holding Companies

Key claim: The Federal Reserve proposes to modernize Regulation MM for mutual holding companies by eliminating certain dividend-waiver requirements, easing mutual-to-stock conversions and post-conversion restrictions, dropping the federal-charter mandate for subsidiary holding companies, and clarifying that specified mutual capital instruments may count as regulatory capital.

Abstract

(Proposed Rule · Federal Reserve System) The Board invites comment on a notice of proposed rulemaking (proposal) to modernize the regulatory framework applicable to mutual holding companies (MHCs), primarily through proposed revisions to Regulation MM (12 CFR part 239), which governs the formation, operations, activities, and conversion of savings and loan holding companies in mutual form. The proposal would amend Regulation MM by, among other things, eliminating certain dividend waiver requirements, reducing burden associated with conversions from mutual-to-stock form, revising certain post-conversion restrictions, eliminating the requirement that subsidiary holding companies of MHCs obtain federal charters, and revising and clarifying other provisions of the regulation. The proposal also would amend the capital rule (12 CFR part 217) to clarify that certain mutual capital instruments may qualify as regulatory capital and to codify model term sheets for mutual capital certificates as appendices to the regulation.

Why this matters

Regulation MM governs the corporate structure and capital treatment of mutual holding companies, a distinct segment of community banks and thrifts owned by depositors rather than shareholders. The proposed amendments would reduce compliance burdens on MHC formation, dividend waivers, and stock conversions while expanding what qualifies as regulatory capital, potentially making the mutual form more competitive with stock-form peers. For consumers and MHC-affiliated institutions, the changes could affect capital-raising flexibility and long-term viability of the mutual model.

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Briefing card

Regulatory Modernization and Relief for Mutual Holding Companies
Stage: proposed rule · federal-register · 04-aug-2026

The Federal Reserve proposes to modernize Regulation MM for mutual holding companies by eliminating certain dividend-waiver requirements, easing mutual-to-stock conversions and post-conversion restrictions, dropping the federal-charter mandate for subsidiary holding companies, and clarifying that specified mutual capital instruments may count as regulatory capital.

Cross-references (0)

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External: fedreg:2026-15774

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