Letter liquidating account
The staff has prepared this summary of Board decisions for information purposes only.
Those Board decisions are tentative and do not change current accounting.
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You have requested a ruling as to the Massachusetts tax consequences of the conversion of ("Bank") from a federal mutual savings bank to a federal stock savings bank.
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Project Objective : The objective of this phase of the project is to provide guidance about (a) whether and how an entity should assess its ability to continue as a going concern and (b) if so, the nature and extent of any related disclosure requirements. The Board directed the staff to consider this question in the context of a separate phase of this project.
Verify your account balance either online or via your bank's customer service number, and write a check for the exact amount of your balance. If you don't have check-writing capabilities on your account, or if you would prefer dealing with a live person, go into your local bank branch and see a personal banker.
Explain to her that you would like to liquidate your account, and the bank should provide you with either a bank check or cash, depending on your preference. Particularly if your bank account is an investment account, you may consider liquidating your account via transfer.
Liquidating a bank account is usually a straightforward process, particularly if the only assets in the account are cash or money market securities.
If you hold securities in your account, you may have to take an extra step or two, but your liquidation should be easy to process. If your bank account is a checking or savings account, as opposed to an investment account, you can liquidate the account by simply writing a check.