This Corporate Credit Union Merger Manual (Manual) provides guidance and forms for federally insured corporate credit unions planning to merge with other corporate credit unions. This Manual covers mergers involving both federal and state chartered corporate credit unions.
Mergers of federally insured credit unions are discussed under Section 708b of National Credit Union Administration’s (NCUA) Rules and Regulations. Credit unions should refer to the full text of Section 708b as needed for additional information.
Corporate credit unions needing additional assistance may contact the Office of National Examinations and Supervision (ONES) or their State Supervisory Authority (SSA). Corporate credit unions should consult with legal and accounting professionals as necessary during the planning and execution of a merger.