The NCUA has issued a final rule that requires federally-insured credit unions (FICUs) to adopt and implement a written interest rate risk (IRR) policy and management program. The requirements would apply to all FICUs with assets over $50 million and FICUs with assets between $10 and $50 million if the total of first mortgage loans held plus total investments with greater than 5 years maturities is equal to or greater than 100% of net worth.
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