[Federal Register: June 14, 2007 (Volume 72, Number 114)]
[Proposed Rules]               
[Page 32947-33145]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr14jn07-19]                         
 

[[Page 32947]]

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Part II





Federal Reserve System





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12 CFR Part 226



Truth in Lending; Proposed Rule


[[Page 32948]]


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FEDERAL RESERVE SYSTEM

12 CFR Part 226

[Regulation Z; Docket No. R-1286]

 
Truth in Lending

AGENCY: Board of Governors of the Federal Reserve System.

ACTION: Proposed rule; request for public comment.

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SUMMARY: The Board proposes to amend Regulation Z, which implements the 
Truth in Lending Act (TILA), and the staff commentary to the 
regulation, following a comprehensive review of TILA's rules for open-
end (revolving) credit that is not home-secured. The proposed revisions 
take into consideration comments from the public on an initial advance 
notice of proposed rulemaking (ANPR) published in December 2004 on a 
variety of issues relating to the format and content of open-end credit 
disclosures and the substantive protections provided under the 
regulation. The proposal also considers comments received on a second 
ANPR published in October 2005 that addressed several amendments to 
TILA's open-end credit rules contained in the Bankruptcy Abuse 
Prevention and Consumer Protection Act of 2005. Consumer testing was 
conducted as a part of the review.
    Except as otherwise noted, the proposed changes apply solely to 
open-end credit. Disclosures accompanying credit card applications and 
solicitations would highlight fees and reasons penalty rates might be 
applied, such as for paying late. Creditors would be required to 
summarize key terms at account opening and when terms are changed. The 
proposal would identify specific fees that must be disclosed to 
consumers in writing before an account is opened, and give creditors 
flexibility regarding how and when to disclose other fees imposed as 
part of the open-end plan. Periodic statements would break out costs 
for interest and fees. Two alternatives are proposed dealing with the 
``effective'' or ``historical'' annual percentage rate disclosed on 
periodic statements.
    Rules of general applicability such as the definition of open-end 
credit and dispute resolution procedures would apply to all open-end 
plans, including home-equity lines of credit. Rules regarding the 
disclosure of debt cancellation and debt suspension agreements would be 
revised for both closed-end and open-end credit transactions. Loans 
taken against employer-sponsored retirement plans would be exempt from 
TILA coverage.

DATES: Comments must be received on or before October 12, 2007.

ADDRESSES: You may submit comments, identified by Docket No. R-1286, by 
any of the following methods:
     Agency Web Site: http://www.federalreserve.gov Follow the instructions for submitting comments at http://www.federalreserve.gov/.

.

     Federal eRulemaking Portal: http://www.regulations.gov. 

Follow the instructions for submitting comments.
     E-mail: regs.comments@federal reserve.gov. Include the 
docket number in the subject line of the message.
     Fax: (202) 452-3819 or (202) 452-3102.
     Mail: Jennifer J. Johnson, Secretary, Board of Governors 
of the Federal Reserve System, 20th Street and Constitution Avenue, 
NW., Washington, DC 20551.
    All public comments are available from the Board's Web site at 
http://www.federalreserve.gov/generalinfo/foia/ProposedRegs.cfm as 

submitted, unless modified for technical reasons. Accordingly, your 
comments will not be edited to remove any identifying or contact 
information. Public comments may also be viewed electronically or in 
paper in Room MP-500 of the Board's Martin Building (20th and C 
Streets, NW.) between 9 a.m. and 5 p.m. on weekdays.

FOR FURTHER INFORMATION CONTACT: Amy Burke or Vivian Wong, Attorneys, 
Krista Ayoub, Dan Sokolov, Ky Tran-Trong, or John Wood, Counsels, or 
Jane Ahrens, Senior Counsel, Division of Consumer and Community 
Affairs, Board of Governors of the Federal Reserve System, at (202) 
452-3667 or 452-2412; for users of Telecommunications Device for the 
Deaf (TDD) only, contact (202) 263-4869.

SUPPLEMENTARY INFORMATION: 

I. Background on TILA and Regulation Z

    Congress enacted the Truth in Lending Act (TILA) based on findings 
that economic stability would be enhanced and competition among 
consumer credit providers would be strengthened by the informed use of 
credit resulting from consumers' awareness of the cost of credit. The 
purposes of TILA are (1) to provide a meaningful disclosure of credit 
terms to enable consumers to compare credit terms available in the 
marketplace more readily and avoid the uninformed use of credit; and 
(2) to protect consumers against inaccurate and unfair credit billing 
and credit card practices.
    TILA's disclosures differ depending on whether consumer credit is 
an open-end (revolving) plan or a closed-end (installment) loan. TILA 
also contains procedural and substantive protections for consumers. 
TILA is implemented by the Board's Regulation Z. An Official Staff 
Commentary interprets the requirements of Regulation Z. By statute, 
creditors that follow in good faith Board or official staff 
interpretations are insulated from civil liability, criminal penalties, 
or administrative sanction.

II. Summary of Major Proposed Changes

    The goal of the proposed amendments to Regulation Z is to improve 
the effectiveness of the disclosures that creditors provide to 
consumers at application and throughout the life of an open-end (not 
home-secured) account. The proposed changes are the result of the 
Board's review of the provisions that apply to open-end (not home-
secured) credit. The Board's last comprehensive review of Regulation Z 
was in 1981. The Board is proposing changes to format, timing, and 
content requirements for the five main types of open-end credit 
disclosures governed by Regulation Z: (1) Credit and charge card 
application and solicitation disclosures; (2) account-opening 
disclosures; (3) periodic statement disclosures; (4) change-in-terms 
notices; and (5) advertising provisions.
    Applications and solicitations. The proposal contains changes to 
the format and content to make the credit and charge card application 
and solicitation disclosures more meaningful and easier for consumers 
to use. The proposed changes include:
     Adopting new format requirements for the summary table, 
including rules regarding: Type size and use of boldface type for 
certain key terms, placement of information, and the use of cross-
references.
     Revising content, including: A requirement that creditors 
disclose the duration that penalty rates may be in effect, a shorter 
disclosure about variable rates, new disclosures highlighting the 
effect of creditors' payment allocation practices, and a reference to 
consumer education materials on the Board's Web site.
    Account-opening disclosures. The proposal also contains revisions 
to the cost disclosures provided at account opening to make the 
information more conspicuous and easier to read. The proposed changes 
include:

[[Page 32949]]

     Disclosing certain key terms in a summary table at account 
opening, which would be substantially similar to the table required for 
credit and charge card applications and solicitations, in order to 
summarize for consumers key information that is most important to 
informed decision-making.
     Adopting a different approach to disclosing fees, to 
provide greater clarity for identifying fees that must be disclosed. In 
addition, creditors would have flexibility to disclose charges (other 
than those in the summary table) in writing or orally.
    Periodic statement disclosures. The proposal also contains 
revisions to make disclosures on periodic statements more 
understandable, primarily by making changes to the format requirements, 
such as by grouping fees, interest charges, and transactions together. 
The proposed changes include:
     Itemizing interest charges for different types of 
transactions, such as purchases and cash advances, and providing 
separate totals of fees and interest for the month and year-to-date.
     Modifying the provisions for disclosing the ``effective 
APR,'' including format and terminology requirements to make it more 
understandable. Because of concerns about the disclosure's 
effectiveness, however, the Board is also soliciting comment on whether 
this rate should be required to be disclosed.
     Requiring disclosure of the effect of making only the 
minimum required payment on repayment of balances (changes required by 
the Bankruptcy Act).
    Changes in consumer's interest rate and other account terms. The 
proposal would expand the circumstances under which consumers receive 
written notice of changes in the terms (e.g., an increase in the 
interest rate) applicable to their accounts, and increase the amount of 
time these notices must be sent before the change becomes effective. 
The proposed changes include:
     Generally increasing advance notice before a changed term 
can be imposed from 15 to 45 days, to better allow consumers to obtain 
alternative financing or change their account usage.
     Requiring creditors to provide 45 days' prior notice 
before the creditor increases a rate due to the consumer's delinquency 
or default.
     When a change-in-terms notice accompanies a periodic 
statement, requiring a tabular disclosure on the front of the periodic 
statement of the key terms being changed.
    Advertising provisions. The proposal would revise the rules 
governing advertising of open-end credit to help ensure consumers 
better understand the credit terms offered. These proposed revisions 
include:
     Requiring advertisements that state a minimum monthly 
payment on a plan offered to finance the purchase of goods or services 
to state, in equal prominence to the minimum payment, the time period 
required to pay the balance and the total of payments if only minimum 
payments are made.
     Permitting advertisements to refer to a rate as ``fixed'' 
only if the advertisement specifies a time period for which the rate is 
fixed and the rate will not increase for any reason during that time, 
or if a time period is not specified, if the rate will not increase for 
any reason while the plan is open.

III. The Board's Review of Open-End Credit Rules

A. December 2004 Advance Notice of Proposed Rulemaking

    The Board began a review of Regulation Z in December 2004.\1\ The 
Board initiated its review of Regulation Z by issuing an advance notice 
of proposed rulemaking (December 2004 ANPR). 69 FR 70925; December 8, 
2004. At that time, the Board announced its intent to conduct its 
review of Regulation Z in stages, focusing first on the rules for open-
end (revolving) credit accounts that are not home-secured, chiefly 
general-purpose credit cards and retailer credit card plans. The 
December 2004 ANPR sought public comment on a variety of specific 
issues relating to three broad categories: the format of open-end 
credit disclosures, the content of those disclosures, and the 
substantive protections provided for open-end credit under the 
regulation. The December 2004 ANPR solicited comment on the scope of 
the Board's review, and also requested commenters to identify other 
issues that the Board should address in the review. The comment period 
closed on March 28, 2005.
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    \1\ The review was initiated pursuant to requirements of section 
303 of the Riegle Community Development and Regulatory Improvement 
Act of 1994, section 610(c) of the Regulatory Flexibility Act of 
1980, and section 2222 of the Economic Growth and Regulatory 
Paperwork Reduction Act of 1996.
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    The Board received over 200 comment letters in response to the 
December 2004 ANPR. More than half of the comments were from individual 
consumers. About 60 comments were received from the industry or 
industry representatives, and about 20 comments were received from 
consumer advocates and community development groups. The Office of the 
Comptroller of the Currency, one state agency, and one member of 
Congress also submitted comments.
    Scope. Commenters' views on a staged review of Regulation Z were 
divided. Some believe reviewing the regulation in stages makes the 
process manageable and focuses discussion and analysis. Others 
supported an independent focus on open-end credit rules because they 
believe open-end credit by its nature is distinct from other credit 
products covered by TILA and Regulation Z.
    Some commenters supported the Board's approach generally, but 
voiced concern that looking at the regulation in a piecemeal fashion 
may lead to decisions in the early stages of the review that may need 
to be revisited later. If the review is staged, these commenters want 
all changes implemented at the same time, to ensure consistency between 
the open-end and closed-end rules.
    Some commenters urged the Board to include open-end rules affecting 
home-equity lines of credit (HELOCs) in the initial stage of the 
review. If the Board chooses not to expand its review of open-end 
credit rules to cover home-secured credit, these commenters urged the 
Board to avoid making any revisions that would be inconsistent with 
existing HELOC requirements.
    A few commenters concurred with the Board's approach of reviewing 
Regulation Z in stages, but they preferred that the Board start with 
rules of general applicability, such as definitions. These commenters 
generally urged the Board to provide additional clarity on the 
definition of ``finance charge,'' TILA's dollar cost of credit.
    Finally, a few commenters stated the Board needs to review the 
entire regulation at the same time. They suggested a staged approach is 
not workable, and cited concerns about duplicating efforts, creating 
inconsistencies, and revisiting changes made in earlier stages of a 
lengthy review.
    Format. In general, commenters representing both consumers and 
industry stated that the tabular format requirements for TILA's direct-
mail credit card application and solicitation disclosures have proven 
useful to consumers, although a variety of suggestions were made to add 
or delete specific disclosures. Many, however, noted that typical 
account-opening disclosures are lengthy and complex, and suggested that 
the effectiveness of account-opening disclosures could be improved if 
key terms were summarized in a standardized format, perhaps in the same 
format as TILA's direct-mail credit card application and solicitation

[[Page 32950]]

disclosures. These suggestions were consistent with the views of some 
members of the Board's Consumer Advisory Council. Industry commenters 
supported the Board's plan to use focus groups or other consumer 
research tools to test the effectiveness of any proposed revisions.
    To combat ``information overload,'' many commenters asked the Board 
to emphasize only the most important information that consumers need at 
the time the disclosure is given. They asked the Board to avoid rules 
that require the repetitive delivery of complex information, not all of 
which is essential to comparison shopping, such as a lengthy 
explanation of the creditor's method of calculating balances now 
required at account opening and on periodic statements. Commenters 
suggested that the Board would most effectively promote comparison 
shopping by focusing on essential terms in a simplified way. They 
believe some information could also be provided to consumers through 
nonregulatory, educational methods. Taken together, these approaches 
could lead to simpler disclosures that consumers might be more inclined 
to read and understand.
    Content. In general, commenters provided a variety of views on how 
to simplify TILA's cost disclosures. For example, some suggested that 
creditors should disclose only interest as the ``finance charge'' and 
simply identify all other fees and charges. Others suggested all fees 
associated with an open-end plan should be disclosed as the ``finance 
charge.'' Creditors sought, above all, clear rules.
    Comments were divided on the usefulness of open-end APRs. TILA 
requires creditors to disclose an ``interest rate'' APR for shopping 
disclosures (such as in advertisements and solicitations) and at 
account opening, and an ``effective'' APR on periodic statements that 
reflects interest and fees, such as transaction charges assessed during 
the billing period. In general, consumer groups suggested that the 
Board mandate for shopping disclosures an ``average'' or ``typical'' 
effective APR based on an historical average cost to consumers with 
similar accounts. An average APR, consumer representatives stated, 
would give consumers a more accurate picture of what consumers' actual 
cost might be. Regarding the effective APR on periodic statements, 
consumer advocates stated that it is a key disclosure that is helpful, 
and can provide ``shock value'' to consumers when fees cause the APR to 
spike for the billing cycle. Commenters representing industry argued 
that an effective APR is not meaningful, confuses consumers, and is 
difficult to explain. Some commenters suggested that a disclosure on 
the periodic statement that provides context by explaining what costs 
are included in the effective APR might improve its usefulness.
    Regarding advance notice of changes to rates and fees, comments 
were sharply divided. Creditors generally believe the current notice 
requirements are adequate, although for rate (and other) changes not 
involving a consumer's default, a number of creditors supported 
increasing the advance notice requirement from 15 to 30 days. Consumers 
and consumer representatives generally believe that when terms change, 
consumers should have the right under TILA to opt out of the new terms, 
or be allowed a much longer time period to find alternative credit 
products. They suggested a two-billing cycle advance notice or as long 
as 90 days. More fundamentally, these commenters believe card issuers 
should be held to the initial terms of the credit contract, at least 
until the credit card expires.
    Where triggering events are set forth in the account agreement such 
as events that might trigger penalty pricing, creditors believe there 
is no need to provide additional notice when the event occurs; they are 
not changing a term, they stated, but merely implementing the 
agreement. Some suggest that instead of providing a notice when penalty 
pricing is triggered, penalty pricing and the triggers should be better 
emphasized in the application and account-opening disclosures. 
Consumers and consumer representatives agree that creditors' policies 
about when terms may change should be more prominently displayed, 
including in the credit card application disclosures. They further 
believe the Board should provide new substantive protections to 
consumers, such as prohibiting the practice of increasing rates merely 
because the consumer paid late on another credit account.

B. The Bankruptcy Act's Amendments to TILA and October 2005 Advance 
Notice of Proposed Rulemaking

    The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 
(the ``Bankruptcy Act'') primarily amended the federal bankruptcy code, 
but also contained several provisions amending TILA. Public Law 109-8, 
119 Stat. 23. The Bankruptcy Act's TILA amendments principally deal 
with open-end credit accounts and require new disclosures on periodic 
statements, on credit card applications and solicitations, and in 
advertisements.
    In October 2005, the Board published a second ANPR to solicit 
comment on implementing the Bankruptcy Act amendments (October 2005 
ANPR). 70 FR 60235; October 17, 2005. In the October 2005 ANPR, the 
Board stated its intent to implement the Bankruptcy Act amendments as 
part of the Board's ongoing review of Regulation Z's open-end credit 
rules. The comment period for the October 2005 ANPR closed on December 
16, 2005.
    The Board received approximately 50 comment letters in response to 
the October 2005 ANPR. Forty-five letters were submitted by financial 
institutions and their trade groups. Five letters were submitted by 
consumer groups.
    Minimum payment warnings. Under the Bankruptcy Act, creditors that 
offer open-end accounts must provide standardized disclosures on each 
periodic statement about the effects of making only minimum payments, 
including an example of how long it would take to pay off a specified 
balance, along with a toll-free telephone number that consumers can use 
to obtain an estimate of how long it will take to pay off their own 
balance if only minimum payments are made. The Board must develop a 
table that creditors can use in responding to consumers requesting such 
estimates.
    Industry commenters generally favored limiting the minimum payment 
disclosure to credit card accounts (thus, excluding HELOCs and 
overdraft lines of credit) and to those consumers who regularly make 
only minimum payments. Consumer groups generally favored broadly 
applying the rule to all types of open-end credit and to all open-end 
accountholders.
    Industry commenters supported having an option to provide 
customized information (reflecting a consumer's actual account status) 
on the periodic statement or in response to a consumer's telephone 
call, but also wanted the option to use a standardized formula 
developed by the Board. Consumer group commenters asked the Board to 
require creditors to provide more customized estimates of payoff 
periods through the toll-free telephone number and to not allow 
creditors to use a standardized formula, and supported disclosure of an 
``actual'' repayment time on the periodic statement.
    Late-payment fees. Under the Bankruptcy Act, creditors offering 
open-end accounts must disclose on each periodic statement the earliest 
date on which a late payment fee may be charged, as well as the amount 
of the fee.
    Industry commenters urged the Board to base the disclosure 
requirement on

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the contractual payment due date and to disregard any ``courtesy'' 
period that creditors informally recognize following the contractual 
payment due date. Although the industry provided mixed comments on any 
format requirements, most opposed a proximity requirement for 
disclosing the amount of the fee and the date. Comments were mixed on 
adding information about penalty APRs and ``cut-off times'' to the late 
payment disclosures. While supporters (a mix of industry and consumer 
commenters) believe the additional information is useful, others were 
concerned about the complexity of such a disclosure, and opposed the 
approach for that reason. Consumer commenters suggested substantive 
protections to ensure consumers' payments are timely credited, such as 
considering the postmark date to be the date of receipt.
    Internet solicitations. The Bankruptcy Act provides that credit 
card issuers offering cards on the Internet must include the same 
tabular summary of key terms that is currently required for 
applications or solicitations sent by direct mail.
    Although the Bankruptcy Act refers only to solicitations (where no 
application is required), most commenters (both industry and consumer 
groups) agreed that Internet applications should be treated the same as 
solicitations. Many industry commenters stated that the Board's interim 
final rule on electronic disclosures, issued in 2001, would be 
appropriate to implement the Bankruptcy Act. Regarding accuracy 
standards, the majority of industry commenters addressing this issue 
indicated that issuers should be required to update Internet 
disclosures every 30 days, while consumer groups suggested that the 
disclosures should be updated in a ``timely fashion,'' with 30 days 
being too long in some instances.
    Introductory rate offers. Under the Bankruptcy Act, credit card 
issuers offering discounted introductory rates must clearly and 
conspicuously disclose in marketing materials the expiration date of 
the offer, the rate that will apply after that date, and an explanation 
of how the introductory rate may be revoked (for example, if the 
consumer makes a late payment).
    In general, industry commenters asked for flexibility in complying 
with the new requirements. Consumer groups supported stricter 
standards, such as requiring an equivalent typeface for the word 
``introductory'' in immediate proximity to the temporary rate and 
requiring the expiration date and subsequent rate to appear either 
side-by-side with, or immediately under or above, the most prominent 
statement of the temporary rate.
    Account termination. Under the Bankruptcy Act, creditors are 
prohibited from terminating an open-end account before its expiration 
date solely because the consumer has not incurred finance charges on 
the account. Creditors are permitted, however, to terminate an account 
for inactivity.
    Regarding guidance on what should be considered an ``expiration 
date,'' several industry commenters suggested using card expiration 
dates as the account expiration date. Others cautioned against using 
such an approach, because accounts do not terminate upon a card 
expiration date. Regarding what constitutes ``inactivity,'' many 
industry commenters stated no further guidance is necessary. Among 
those suggesting additional guidance, most suggested ``activity'' 
should be measured only by consumers' actions (charges and payments) as 
opposed to card issuer activity (for example, refunding fees, billing 
inactivity fees, or waiving unpaid balances).
    High loan-to-value mortgage credit. For home-secured credit that 
may exceed the dwelling's fair-market value, the Bankruptcy Act 
amendments require creditors to provide additional disclosures at the 
time of application and in advertisements (for both open-end and 
closed-end credit). The disclosures would warn consumers that interest 
on the portion of the loan that exceeds the home's fair-market value is 
not tax deductible and encourage consumers to consult a tax advisor. 
Because these amendments deal with home-secured credit, the Board is 
not proposing revisions to Regulation Z to implement these provisions 
at this time. The Board anticipates implementing these provisions in 
connection with the upcoming review of Regulation Z's rules for 
mortgage transactions. Nevertheless, the following is a summary of the 
comments received.
    In general, creditors asked for flexibility in providing the 
disclosure, either by permitting the notice to be provided to all 
mortgage applicants, or to be provided later in the approval process 
after creditors have determined the disclosure is triggered. Similarly, 
a number of industry commenters advocated limiting the advertising rule 
to creditors that specifically market high loan-to-value mortgage 
loans. Creditor commenters asked for guidance on loan-to-value 
calculations and safe harbors for how creditors determine property 
values. Consumer advocates favored triggering the disclosure when the 
possibility of negative amortization could occur.

C. Consumer Testing

    A principal goal for the Regulation Z review is to produce revised 
and improved credit card disclosures that consumers will be more likely 
to pay attention to, understand, and use in their decisions, while at 
the same time not creating undue burdens for creditors. In April 2006, 
the Board retained a research and consulting firm (Macro International) 
that specializes in designing and testing documents to conduct consumer 
testing to help the Board review Regulation Z's credit card rules. 
Specifically, the Board used consumer testing to develop proposed model 
forms for the following credit card disclosures required by Regulation 
Z:
     Summary table disclosures provided in direct-mail 
solicitations and applications;
     Disclosures provided at account opening;
     Periodic statement disclosures; and
     Subsequent disclosures, such as notices provided when key 
account terms are changed, and notices on checks provided to access 
credit card accounts.
    Working closely with the Board, Macro International conducted 
several tests. Each round of testing was conducted in a different city, 
throughout the United States. In addition, the consumer testing groups 
contained participants with a range of ethnicities, ages, educational 
levels, credit card behavior, and whether a consumer likely has a prime 
or subprime credit card.
    Exploratory focus groups. In May and June 2006, the Board worked 
with Macro International to conduct two sets of focus groups with 
credit card consumers, in part, to learn more about what information 
consumers currently use in making decisions about their credit card 
accounts. Each focus group consisted of between eight and thirteen 
people that discussed issues identified by the Board and raised by a 
moderator from Macro International. Through these focus groups, the 
Board gathered information on what credit terms consumers usually 
consider when shopping for a credit card, what information they find 
useful when they receive a new credit card in the mail, and what 
information they find useful on periodic statements.
    Cognitive interviews on existing disclosures. In August 2006, the 
Board worked with Macro International to conduct nine cognitive 
interviews with credit card customers. These cognitive interviews 
consisted of one-on-one discussions with consumers, during

[[Page 32952]]

which consumers were asked to view existing sample credit card 
disclosures. The goals of these interviews were: (1) To learn more 
about what information consumers read when they receive current credit 
card disclosures; (2) to research how easily consumers can find various 
pieces of information in these disclosures; and (3) to test consumers' 
understanding of certain credit card-related words and phrases.
    1. Initial design of disclosures for testing. In the fall of 2006, 
the Board worked with Macro International to develop sample credit card 
disclosures to be used in the later rounds of testing, taking into 
account information learned through the focus groups and the cognitive 
interviews.
    2. Additional cognitive interviews and revisions to disclosures. In 
late 2006 and early 2007, the Board worked with Macro International to 
conduct four rounds of cognitive interviews (between seven and nine 
participants per round), where consumers were asked to view new sample 
credit card disclosures developed by the Board and Macro International. 
The rounds of interviews were conducted sequentially to allow for 
revisions to the testing materials based on what was learned from the 
testing during each previous round.
    Results of testing. Several of the model forms were developed 
through the testing. A report summarizing the results of the testing is 
available on the Board's public Web site: http://www.federalreserve.gov
.

    Testing participants generally read the summary table provided in 
direct-mail credit card solicitations and applications and ignored 
information presented outside of the table. Thus, the proposal requires 
that information about events that trigger penalty rates and about 
important fees (late-payment fees, over-the-credit-limit fees, balance 
transfer fees, and cash advance fees) be placed in the table. 
Currently, this information may be placed outside the table.
    With respect to the account-opening disclosures, consumer testing 
indicates that consumers commonly do not review their account 
agreements, which are often in small print and dense prose. The 
proposal would require creditors to include a table summarizing the key 
terms applicable to the account, similar to the table required for 
credit card applications and solicitations. Setting apart the most 
important terms in this way will better ensure that consumers are 
apprised of those terms.
    With respect to periodic statement disclosures, testing 
participants found it beneficial to have the different types of 
transactions grouped together by type. Thus, the proposal requires 
creditors to group transactions together by type, such as purchases, 
cash advances, and balance transfers. In addition, many consumers more 
easily noticed the number and amount of fees when the fees were 
itemized and grouped together with interest charges. Consumers also 
noticed fees and interest charges more readily when they were located 
near the disclosure of the transactions on the account. Thus, under the 
proposal, creditors would be required to group all fees together and 
describe them in a manner consistent with consumers' general 
understanding of costs (``interest charge'' or ``fee''), without regard 
to whether the fees would be considered ``finance charges,'' ``other 
charges'' or neither under the regulation.
    With respect to change-in-terms notices, consumer testing indicates 
that much like the account-opening disclosures, consumers may not 
typically read such notices, because they are often in small print and 
dense prose. To enhance the effectiveness of change-in-terms notices, 
when a creditor is changing terms which were required to be disclosed 
in the summary table provided at account opening, the proposed rules 
would require the creditor to include a table summarizing any such 
changed terms. Creditors commonly provide notices about changes to 
terms or rates in the same envelope with periodic statements. Consumer 
testing indicates that consumers may not typically look at the notices 
if they are provided as separate inserts given with periodic 
statements. Thus, in such cases, a table summarizing the change would 
have to appear on the periodic statement directly above the transaction 
list, where consumers are more likely to notice the changes.
    Additional testing after comment period. After receiving comments 
from the public on the proposal and the revised disclosure forms, the 
Board will work with Macro International to revise the model 
disclosures. Macro International then will conduct additional rounds of 
cognitive interviews to test the revised disclosures. After the 
cognitive interviews, quantitative testing will be conducted. The goal 
of the quantitative testing is to measure consumers' comprehension and 
the usability of the newly-developed disclosures relative to existing 
disclosures and formats.

D. Other Outreach and Research

    The Board also solicited input from members of the Board's Consumer 
Advisory Council on various issues presented by the review of 
Regulation Z's open-end credit rules. During 2005 and 2006, for 
example, the Council discussed the feasibility and advisability of 
reviewing Regulation Z in stages, ways to improve the summary table 
provided on or with credit card applications and solicitations, issues 
related to TILA's substantive protections (including dispute resolution 
procedures), and issues related to the Bankruptcy Act amendments. In 
addition, the Board met or conducted conference calls with various 
industry and consumer group representatives throughout the review 
process leading to this proposal. The Board also reviewed disclosures 
currently provided by creditors, consumer complaints received by the 
federal banking agencies, and surveys on credit card usage to help 
inform the proposal.\2\
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    \2\ Surveys reviewed include: Thomas A. Durkin, Credit Cards: 
Use and Consumer Attitudes, 1970-2000, Federal Reserve Bulletin, 
(September 2000); Thomas A. Durkin, Consumers and Credit 
Disclosures: Credit Cards and Credit Insurance, Federal Reserve 
Bulletin (April 2002).
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E. Reviewing Regulation Z in Stages

    Based on the comments received and upon its own analysis, the Board 
is proceeding with a review of Regulation Z in stages. This proposal 
largely contains revisions to rules affecting open-end plans other than 
HELOCs subject to Sec.  226.5b. These open-end (not home-secured) plans 
are distinct from other TILA-covered products, and conducting a review 
in stages allows for a manageable process. Possible revisions to rules 
affecting HELOCs will be considered in the Board's review of home-
secured credit, currently underway. To minimize compliance burden for 
creditors offering HELOCs as well as other open-end credit, many of the 
open-end rules would be reorganized to delineate clearly the 
requirements for HELOCs and other forms of open-end credit. Although 
this reorganization would increase the size of the regulation and 
commentary, the Board believes a clear delineation of rules for HELOCs 
and other forms of open-end credit pending the review of HELOC rules 
provides a clear compliance benefit to creditors. Creditors that 
generate a single periodic statement for all open-end products would be 
given the option to retain the existing periodic statement disclosure 
scheme for HELOCs, or to disclose information on periodic statements 
under the revised rules for other open-end plans.

F. Implementation Period

    The Board contemplates providing creditors sufficient time to 
implement

[[Page 32953]]

any revisions that may be adopted. The Board seeks comment on an 
appropriate implementation period.

IV. The Board's Rulemaking Authority

    TILA mandates that the Board prescribe regulations to carry out the 
purposes of the act. TILA also specifically authorizes the Board, among 
other things, to do the following:
     Issue regulations that contain such classifications, 
differentiations, or other provisions, or that provide for such 
adjustments and exceptions for any class of transactions, that in the 
Board's judgment are necessary or proper to effectuate the purposes of 
TILA, facilitate compliance with the act, or prevent circumvention or 
evasion. 15 U.S.C. 1604(a).
     Exempt from all or part of TILA any class of transactions 
if the Board determines that TILA coverage does not provide a 
meaningful benefit to consumers in the form of useful information or 
protection. The Board must consider factors identified in the act and 
publish its rationale at the time it proposes an exemption for comment. 
15 U.S.C. 1604(f).
     Add or modify information required to be disclosed with 
credit and charge card applications or solicitations if the Board 
determines the action is necessary to carry out the purposes of, or 
prevent evasions of, the application and solicitation disclosure rules. 
15 U.S.C. 1637(c)(5).
     Require disclosures in advertisements of open-end plans. 
15 U.S.C. 1663.
    In the course of developing the proposal, the Board has considered 
the information collected from comment letters submitted in response to 
its ANPRs, its experience in implementing and enforcing Regulation Z, 
and the results obtained from testing various disclosure options in 
controlled consumer tests. For the reasons discussed in this notice, 
the Board believes this proposal is appropriate to effectuate the 
purposes of TILA, to prevent the circumvention or evasion of TILA, and 
to facilitate compliance with the act.
    Also as explained in this notice, the Board believes that the 
specific exemptions proposed are appropriate because the existing 
requirements do not provide a meaningful benefit to consumers in the 
form of useful information or protection. In reaching this conclusion, 
the Board considered (1) the amount of the loan and whether the 
disclosure provides a benefit to consumers who are parties to the 
transaction involving a loan of such amount; (2) the extent to which 
the requirement complicates, hinders, or makes more expensive the 
credit process; (3) the status of the borrower, including any related 
financial arrangements of the borrower, the financial sophistication of 
the borrower relative to the type of transaction, and the importance to 
the borrower of the credit, related supporting property, and coverage 
under TILA; (4) whether the loan is secured by the principal residence 
of the borrower; and (5) whether the exemption would undermine the goal 
of consumer protection. The rationales for these proposed exemptions 
are explained below.

V. Discussion of Major Proposed Revisions

    The goal of the proposed revisions is to improve the effectiveness 
of the Regulation Z disclosures that must be provided to consumers for 
open-end accounts. A summary of the key account terms must accompany 
applications and solicitations for credit card accounts. For all open-
end credit plans, creditors must disclose costs and terms at account 
opening, generally before the first transaction. Consumers must receive 
periodic statements of account activity, and creditors must provide 
notice before certain changes in the account terms may become 
effective.
    To shop for and understand the cost of credit, consumers must be 
able to identify and understand the key terms of open-end accounts. But 
the terms and conditions affecting credit card account pricing can be 
complex. The proposed revisions to Regulation Z are intended to provide 
the most essential information to consumers when the information would 
be most useful to them, with content and formats that are clear and 
conspicuous. The proposed revisions are expected to improve consumers' 
ability to make informed credit decisions and enhance competition among 
credit card issuers. Many of the changes are based on the consumer 
testing that was conducted in connection with the review of Regulation 
Z.
    In considering the proposed revisions, the Board has also sought to 
balance the potential benefits for consumers with the compliance 
burdens imposed on creditors. For example, the proposed revisions seek 
to provide greater certainty to creditors in identifying what costs 
must be disclosed for open-end plans, and when those costs must be 
disclosed. More effective disclosures may also reduce customer 
confusion and misunderstanding, which may also ease creditors' costs 
relating to consumer complaints and inquiries.

A. Credit Card Applications and Solicitations

    Under Regulation Z, credit and charge card issuers are required to 
provide information about key costs and terms with their applications 
and solicitations.\3\ This information is abbreviated, to help 
consumers focus on only the most important terms and decide whether to 
apply for the credit card account. If consumers respond to the offer 
and are issued a credit card, creditors must provide more detailed 
disclosures at account opening, before the first transaction occurs.
---------------------------------------------------------------------------

    \3\ Charge cards are a type of credit card for which full 
payment is typically expected upon receipt of the billing statement. 
To ease discussion, this notice will refer simply to ``credit 
cards.''
---------------------------------------------------------------------------

    The application and solicitation disclosures are considered among 
the most effective TILA disclosures principally because they must be 
presented in a standardized table with headings, content, and format 
substantially similar to the model forms published by the Board. In 
2001, the Board revised Regulation Z to enhance the application and 
solicitation disclosures by adding rules and guidance concerning the 
minimum type size and requiring additional fee disclosures.
    Penalty pricing. The proposal would make several revisions that 
seek to improve consumers' understanding of default or penalty pricing. 
Currently, credit card issuers must disclose inside the table the APR 
that will apply in the event of the consumer's ``default.'' Some 
creditors define a ``default'' as making one late payment or exceeding 
the credit limit once. The actions that may trigger the penalty APR are 
currently required to be disclosed outside the table.
    Consumer testing indicated that many consumers did not notice the 
information about penalty pricing when it was disclosed outside the 
table. Under the proposal, card issuers would be required to include in 
the table the specific actions that trigger penalty APRs (such as a 
late payment), the rate that will apply, the balances to which the 
penalty rate will apply, and the circumstances under which the penalty 
rate will expire or, if true, the fact that the penalty rate could 
apply indefinitely. The regulation would require card issuers to use 
the term ``penalty APR'' because the testing demonstrated that some 
consumers are confused by the term ``default rate.''
    Similarly, the proposal requires card issuers to disclose inside 
(rather than outside) the table the fees for paying late, exceeding a 
credit limit, or making a payment that is returned, along with

[[Page 32954]]

a cross-reference to the penalty rate if, for example, paying late 
could also trigger the penalty rate. Cash advance fees and balance 
transfer fees would also be disclosed inside the table. This proposed 
change is also based on consumer testing results; fees disclosed 
outside the table were often not noticed. Requiring card issuers to 
disclose returned-payment fees would be a new disclosure.
    Variable-rate information. Currently, applications and 
solicitations offering variable APRs must disclose inside the table the 
index or formula used to make adjustments and the amount of any margin 
that is added. Additional details, such as how often the rate may 
change, must be disclosed outside the table. Under the proposal, 
information about variable APRs would be reduced to a single phrase 
indicating the APR varies ``with the market,'' along with a reference 
to the type of index, such as ``Prime.'' Consumer testing indicated 
that few consumers use the variable-rate information when shopping for 
a card. Moreover, participants were distracted or confused by details 
about margin values, how often the rate may change, and where an index 
can be found.
    Payment allocation. The proposal would add a new disclosure to the 
table about the effect on credit costs of creditors' payment allocation 
methods when payments are applied entirely to transferred balances at 
low introductory APRs. If, as is common, a creditor allocates payments 
to low-rate balances first, consumers who make purchases on the account 
will not be able to take advantage of any ``grace period'' on 
purchases, without paying off the entire balance, including the low-
rate balance transfer. Consumer testing indicated that consumers are 
often confused about this aspect of balance transfer offers. The new 
disclosure would alert consumers that they will pay interest on their 
purchases until the transferred balance is paid in full.
    Web site reference. The proposal would also require card issuers to 
include a reference to the Board's Web site, where additional 
information is available about how to compare credit cards and what 
factors to consider. This responds to commenters who suggested that the 
Board consider nonregulatory approaches to provide opportunities for 
consumers to learn about credit products.
    Subprime accounts. The proposal also addresses a concern that has 
been raised about subprime credit cards, which are generally offered to 
consumers with low credit scores or credit problems. Subprime credit 
cards often have substantial fees associated with opening the account. 
Typically, fees for the issuance or availability of credit are billed 
to consumers on the first periodic statement, and can substantially 
reduce the amount of credit available to the consumer. For example, the 
initial fees on an account with a $250 credit limit may reduce the 
available credit to less than $100. Consumer complaints received by the 
federal banking agencies state that consumers were unaware when they 
applied for cards of how little credit would be available after all the 
fees were assessed at account opening.
    To address this concern, the proposal would require additional 
disclosures if the card issuer requires fees or a security deposit to 
issue the card that are 25 percent or more of the minimum credit limit 
offered for the account. In such cases, the card issuer would be 
required to include an example in the table of the amount of available 
credit the consumer would have after paying the fees or security 
deposit, assuming the consumer receives the minimum credit limit.
    Balance computation methods. TILA requires creditors to identify 
their balance computation method by name, and Regulation Z requires 
that the disclosure be inside the table. However, consumer testing 
suggests that these names, such as the ``two-cycle average daily 
balance method,'' hold little meaning for consumers, and that consumers 
do not consider such information when shopping for accounts. 
Accordingly, the proposed rule requires creditors to place the name of 
the balance computation method outside the table, so that the 
disclosure does not detract from information that is more important to 
consumers.

B. Account-Opening Disclosures

    Regulation Z requires creditors to disclose costs and terms before 
the first transaction is made on the account. The disclosures must 
specify the circumstances under which a ``finance charge'' may be 
imposed and how it will be determined. A ``finance charge'' is any 
charge that may be imposed as a condition of or an incident to the 
extension of credit, and includes, for example, interest, transaction 
charges, and minimum charges. The finance charge disclosures include a 
disclosure of each periodic rate of interest that may be applied to an 
outstanding balance (e.g., purchases, cash advances) as well as the 
corresponding annual percentage rate (APR). Creditors must also explain 
any grace period for making a payment without incurring a finance 
charge. They must also disclose the amount of any charge other than a 
finance charge that may be imposed as part of the credit plan (``other 
charges''), such as a late-payment charge. Consumers'' rights and 
responsibilities in the case of unauthorized use or billing disputes 
must also be explained. Currently, there are few format requirements 
for these account-opening disclosures, which are typically interspersed 
among other contractual terms in the creditor's account agreement.
    Account-opening summary table. Account-opening disclosures have 
often been criticized because the key terms TILA requires to be 
disclosed are often interspersed within the credit agreements, and such 
agreements are long and complex. The proposal to require creditors to 
include a table summarizing the key terms addresses that concern by 
making the information more conspicuous. Creditors may continue, 
however, to provide other account-opening disclosures, aside from the 
fees and terms specified in the table, with other terms in their 
account agreements.
    The new table provided at account opening would be substantially 
similar to the table provided with direct-mail credit card applications 
and solicitations. Consumer testing and surveys indicate that consumers 
generally are aware of the table on applications and solicitations. 
Consumer testing also indicates that consumers may not typically read 
their account agreements, which are often in small print and dense 
prose. Thus, setting apart the most important terms in a summary table 
will better ensure that consumers are aware of those terms.
    The table required at account opening would include more 
information than the table required at application. For example, it 
would include a disclosure of any fee for transactions in a foreign 
currency or that take place in a foreign country. However, to reduce 
compliance burden for creditors that provide account-opening 
disclosures at application, the proposal would allow creditors to 
provide the more specific and inclusive account-opening table at 
application in lieu of the table otherwise required at application.
    How charges are disclosed. Under the current rules, a creditor must 
disclose any ``finance charge'' or ``other charge'' in the written 
account-opening disclosures. A subsequent written notice is required if 
one of the fees disclosed at account opening increases or if certain 
fees are newly introduced during the life of the plan. The terms 
``finance charge'' and ``other charge'' are given broad and flexible 
meanings in the regulation and commentary. This ensures that TILA 
adapts to changing

[[Page 32955]]

conditions, but it also creates uncertainty. The distinctions among 
finance charges, other charges, and charges that do not fall into 
either category are not always clear. As creditors develop new kinds of 
services, some find it difficult to determine if associated charges for 
the new services meet the standard for a ``finance charge'' or ``other 
charge'' or are not covered by TILA at all. This uncertainty can pose 
legal risks for creditors that act in good faith to comply with the 
law. Examples of included or excluded charges are in the regulation and 
commentary, but these examples cannot provide definitive guidance in 
all cases. Creditors are subject to civil liability and administrative 
enforcement for underdisclosing the finance charge or otherwise making 
erroneous disclosures, so the consequences of an error can be 
significant. Furthermore, overdisclosure of rates and finance charges 
is not permitted by Regulation Z for open-end credit.
    The fee disclosure rules also have been criticized as being 
outdated. These rules require creditors to provide fee disclosures at 
account opening, which may be months, and possibly years, before a 
particular disclosure is relevant to the consumer, such as when the 
consumer calls the creditor to request a service for which a fee is 
imposed. In addition, an account-related transaction may occur by 
telephone, when a written disclosure is not feasible.
    The proposed rule is intended to respond to these criticisms while 
still giving full effect to TILA's requirement to disclose credit 
charges before they are imposed. Accordingly, under the proposal, the 
rules would be revised to (1) specify precisely the charges that 
creditors must disclose in writing at account opening (interest, 
minimum charges, transaction fees, annual fees, and penalty fees such 
as for paying late), which would be listed in the summary table, and; 
(2) permit creditors to disclose other less critical charges orally or 
in writing before the consumer agrees to or becomes obligated to pay 
the charge. Although the proposal would permit creditors to disclose 
certain costs orally for purposes of TILA, the Board anticipates that 
creditors will continue to identify fees in the account agreement for 
contract or other reasons.
    Under the proposal, some charges would be covered by TILA that the 
current regulation, as interpreted by the staff commentary, excludes 
from TILA coverage, such as fees for expedited payment and expedited 
delivery. It may not have been useful to consumers to cover such 
charges under TILA when such coverage would have meant only that the 
charges were disclosed long before they became relevant to the 
consumer. The Board believes it would be useful to consumers to cover 
such charges under TILA as part of a rule that permits their disclosure 
at a relevant time. Further, as new services (and associated charges) 
are developed, the proposal minimizes risk of civil liability 
associated with the determination as to whether a fee is a finance 
charge or an other charge, or is not covered by TILA at all.

C. Periodic Statements

    Creditors are required to provide periodic statements reflecting 
the account activity for the billing cycle (typically, about one 
month). In addition to identifying each transaction on the account, 
creditors must identify each ``finance charge'' using that term, and 
each ``other charge'' assessed against the account during the statement 
period. When a periodic interest rate is applied to an outstanding 
balance to compute the finance charge, creditors must disclose the 
periodic rate and its corresponding APR. Creditors must also disclose 
an ``effective'' or ``historical'' APR for the billing cycle, which, 
unlike the corresponding APR, includes not just interest but also 
finance charges imposed in the form of fees (such as cash advance fees 
or balance transfer fees). Periodic statements must also state the time 
period a consumer has to pay an outstanding balance to avoid additional 
finance charges (the ``grace period''), if applicable.
    Fees and interest costs. The proposal contains a number of 
revisions to the periodic statement to improve consumers' understanding 
of fees and interest costs. Currently, creditors must identify on 
periodic statements any ``finance charges'' that have been added to the 
account during the billing cycle, and creditors typically list these 
charges with other transactions, such as purchases, chronologically on 
the statement. The finance charges must be itemized by type. Thus, 
interest charges might be described as ``finance charges due to 
periodic rates.'' Charges such as late payment fees, which are not 
``finance charges,'' are typically disclosed individually and are 
interspersed among other transactions.
    Consumer testing indicated that consumers generally understand that 
``interest'' is the cost that results from applying a rate to a balance 
over time and distinguish ``interest'' from other fees, such as a cash 
advance fee or a late payment fee. Consumer testing also indicated that 
many consumers more easily determine the number and amount of fees when 
the fees are itemized and grouped together.
    Thus, under the proposal, creditors would be required to group all 
charges together and describe them in a manner consistent with 
consumers' general understanding of costs (``interest charge'' or 
``fee''), without regard to whether the charges would be considered 
``finance charges,'' ``other charges,'' or neither. Interest charges 
would be identified by type (for example, interest on purchases or 
interest on balance transfers) as would fees (for example, cash advance 
fee or late-payment fee).
    Consumer testing also indicated that many consumers more quickly 
and accurately determined the total dollar cost of credit for the 
billing cycle when a total dollar amount of fees for the cycle was 
disclosed. Thus, the proposal would require creditors to disclose the 
(1) total fees and (2) total interest imposed for the cycle. The 
proposal would also require disclosure of year-to-date totals for 
interest charges and fees. For many consumers, costs disclosed in 
dollars are more readily understood than costs disclosed as percentage 
rates. The year-to-date figures are intended to assist consumers in 
better understanding the overall cost of their credit account and would 
be an important disclosure and an effective aid in understanding 
annualized costs, especially if the Board were to eliminate the 
requirement to disclose the effective APR on periodic statements, as 
discussed below.
    The effective APR. The ``effective'' APR disclosed on periodic 
statements reflects the cost of interest and certain other finance 
charges imposed during the statement period. For example, for a cash 
advance, the effective APR reflects both interest and any flat or 
proportional fee assessed for the advance.
    For the reasons discussed below, the Board is proposing two 
alternative approaches to address the effective APR. The first approach 
would try to improve consumer understanding of this rate and reduce 
creditor uncertainty about its calculation. The second approach would 
eliminate the requirement to disclose the effective APR.
    Creditors believe the effective APR should be eliminated. They 
believe consumers do not understand the effective APR, including how it 
differs from the corresponding (interest rate) APR, why it is often 
``high,'' and which fees the effective APR reflects. Creditors say they 
find it difficult, if not impossible, to explain the effective APR to 
consumers who call them with questions or concerns. They note that

[[Page 32956]]

callers sometimes believe, erroneously, that the effective APR signals 
a prospective increase in their interest rate, and they may make 
uninformed decisions as a result. And, creditors say, even if the 
consumer does understand the effective APR, the disclosure does not 
provide any more information than a disclosure of the total dollar 
costs for the billing cycle. Moreover, creditors say the effective APR 
is arbitrary and inherently inaccurate, principally because it 
amortizes the cost for credit over only one month (billing cycle) even 
though the consumer may take several months (or longer) to repay the 
debt.
    Consumer groups acknowledge that the effective APR is not well 
understood, but argue that it nonetheless serves a useful purpose by 
showing the higher cost of some credit transactions. They contend the 
effective APR helps consumers decide each month whether to continue 
using the account, to shop for another credit product, or to use an 
alternative means of payment such as a debit card. Consumer groups also 
contend that reflecting costs, such as cash advance fees and balance 
transfer fees, in the effective APR creates a ``sticker shock'' and 
alerts consumers that the overall cost of a transaction for the cycle 
is high and exceeds the advertised corresponding APR. This shock, they 
say, may persuade some consumers not to use certain features on the 
account, such as cash advances, in the future. In their view, the 
utility of the effective APR would be maximized if it reflected all 
costs imposed during the cycle (rather than only some costs as is 
currently the case).
    As part of the consumer testing, mock periodic statements were 
developed in an attempt to improve consumers' understanding of the 
effective APR. A written explanation and varying terminology were 
tested. In most rounds participants showed little understanding of the 
effective APR, but the form was adjusted between rounds as to 
terminology and format, and in the last round a number of participants 
showed more understanding of the effective APR.
    Thus, the draft proposal includes a number of revisions to the 
presentation of the effective APR intended to help consumers understand 
the figure. In addition, the proposal seeks to improve consumer 
understanding and reduce creditor uncertainty by specifying more 
clearly which fees are to be included in the effective APR.\4\ As 
mentioned, however, the Board is also seeking comment on an alternative 
proposal to eliminate the disclosure on the basis that it may not 
provide consumers a meaningful benefit.
---------------------------------------------------------------------------

    \4\ The proposal also would reverse a staff commentary provision 
that excludes ATM fees from the finance charge and effective APR; 
and it would address for the first time foreign transaction fees, 
which it would clarify are to be included in the finance charge and 
effective APR.
---------------------------------------------------------------------------

    Transactions. Currently, there are no format requirements for 
disclosing different types of transactions, such as purchases, cash 
advances, and balance transfers on periodic statements. Often, 
transactions are presented together in chronological order. Consumer 
testing indicated that participants found it helpful to have similar 
types of transactions grouped together on the statement. Consumers also 
found it helpful, within the broad grouping of fees and transactions, 
when transactions were segregated by type (e.g., listing all purchases 
together, separate from cash advances or balance transfers). Further, 
consumers noticed fees and interest charges more readily when they were 
located near the transactions. For these reasons, the proposal requires 
creditors to: (1) Group similar transactions together by type, such as 
purchases, cash advances, and balance transfers, and (2) group fees and 
interest charges together, itemized by type, with the list of 
transactions.
    Late payments. Currently, creditors must disclose the date by which 
consumers must pay a balance to avoid finance charges. Creditors must 
also disclose any cut-off time for receiving payments on the payment 
due date; this is usually disclosed on the reverse side of periodic 
statements. The Bankruptcy Act amendments expressly require creditors 
to disclose the payment due date (or if different, the date after which 
a late-payment fee may be imposed) along with the amount of the late-
payment fee.
    Under the proposal, creditors would be required to disclose the 
payment due date on the front side of the periodic statement and, 
closely proximate to the date, any cut-off time if it is before 5 p.m. 
Consumer testing indicates that many consumers believe cut-off times 
are the close of the business day and more readily notice the cut-off 
time when it is located near the due date.
    Creditors would also be required to disclose, in close proximity to 
the due date, the amount of the late-payment fee and the penalty APR 
that could be triggered by a late payment. Applying the penalty APR to 
outstanding balances can significantly increase costs. Thus, it is 
important for consumers to be alerted to the consequence of paying 
late.
    Minimum payments. The Bankruptcy Act requires creditors offering 
open-end plans to provide a warning about the effects of making only 
minimum payments. The proposal would implement this requirement solely 
for credit card issuers. Under the proposal, card issuers must provide 
(1) a ``warning'' statement indicating that making only the minimum 
payment will increase the interest the consumer pays and the time it 
takes to repay the consumer's balance; (2) a hypothetical example of 
how long it would take to pay a specified balance in full if only 
minimum payments are made; and (3) a toll-free telephone number that 
consumers may call to obtain an estimate of the time it would take to 
repay their actual account balance using minimum payments. Most card 
issuers must establish and maintain their own toll-free telephone 
numbers to provide the repayment estimates. However, the Board is 
required to establish and maintain, for two years, a toll-free 
telephone number for creditors that are depository institutions having 
assets of $250 million or less. This number is for the customers of 
those institutions to call to get answers to questions about how long 
it will take to pay their account in full making only the minimum 
payment. The Federal Trade Commission (FTC) must maintain a similar 
toll-free telephone number for use by customers of creditors that are 
not depository institutions. In order to standardize the information 
provided to consumers through the toll-free telephone numbers, the 
Bankruptcy Act amendments direct the Board to prepare a ``table'' 
illustrating the approximate number of months it would take to repay an 
outstanding balance if the consumer pays only the required minimum 
monthly payments and if no other advances are made (``generic repayment 
estimate'').
    Pursuant to the Bankruptcy Act amendments, the proposal also allows 
a card issuer to establish a toll-free telephone number to provide 
customers with the actual number of months that it will take consumers 
to repay their outstanding balance (``actual repayment disclosure'') 
instead of providing an estimate based on the Board-created table. A 
card issuer that does so need not include a hypothetical example on its 
periodic statements, but must disclose the warning statement and the 
toll-free telephone number.
    The proposal also allows card issuers to provide the actual 
repayment disclosure on their periodic statements. Card issuers would 
be encouraged to use this approach. Participants in consumer testing 
who typically carry

[[Page 32957]]

credit card balances (revolvers) found an estimated repayment period 
based on terms that apply to their own account more useful than a 
hypothetical example. To encourage card issuers to provide the actual 
repayment disclosure on their periodic statements, the proposal 
provides that if card issuers do so, they need not disclose the 
warning, the hypothetical example and a toll-free telephone number on 
the periodic statement, nor need they maintain a toll-free telephone 
number to provide the actual repayment disclosure.
    As described above, the Bankruptcy Act also requires the Board to 
develop a ``table'' that creditors, the Board and the FTC must use to 
create generic repayment estimates. Instead of creating a table, the 
proposal contains guidance for how to calculate generic repayment 
estimates. Consumers that call the toll-free telephone number could be 
prompted to input information about their outstanding balance and the 
APR applicable to their account. Although issuers have the ability to 
program their systems to obtain consumers' account information from 
their account management systems, for the reasons discussed in the 
section-by-section analysis to Appendix M-1, the proposal does not 
require issuers to do so.

D. Changes in Consumer's Interest Rate and Other Account Terms

    Regulation Z requires creditors to provide advance written notice 
of some changes to the terms of an open-end plan. The proposal includes 
several revisions to Regulation Z's requirements for notifying 
consumers about such changes.
    Currently, Regulation Z requires creditors to send, in most cases, 
notices 15 days before the effective date of certain changes in the 
account terms. However, creditors need not inform consumers in advance 
if the rate applicable to their account increases due to default or 
delinquency. Thus, consumers may not realize until they receive their 
monthly statement for a billing cycle that their late payment triggered 
application of the higher penalty rate, effective the first day of the 
month's statement.
    Timing. Currently, Regulation Z generally requires creditors to 
mail a change-in-terms notice 15 days before a change takes effect. 
Consumer groups and others have criticized the 15-day period as 
providing too little time after the notice is sent for the consumer to 
receive the notice, shop for alternative credit and possibly pay off 
the existing credit card account. Under the proposal, notice must be 
sent at least 45 days before the effective date of the change, which 
would give consumers about a month to pursue their options.
    Penalty rates. Currently, creditors must inform consumers about 
rates that are increased due to default or delinquency, but not in 
advance of implementation of the increase. Contractual thresholds for 
default are sometimes very low, and penalty pricing commonly applies to 
all existing balances, including low-rate promotional balances. An 
event triggering the default may occur a year or more after the account 
is opened. For example, a consumer may open an account, and a year or 
more later may take advantage of a low promotional rate to transfer 
balances from another account. That consumer reasonably may not recall 
reading in the account-opening disclosure that a single transaction 
exceeding the credit limit could cause the interest rates on existing 
balances, including on the promotional transfer, to increase. Thus, the 
proposal would expand the events triggering advance notice to include 
increases triggered by default or delinquency. Advance notice of a 
potentially significant increase in the cost of credit is intended to 
allow consumers to consider alternatives before the increase is 
imposed, such as making other financial arrangements or choosing not to 
engage in additional transactions that will increase the balances on 
their account. Comment is solicited on whether a shorter time period 
than 45 days' advance notice would be adequate. Actions creditors may 
engage in to mitigate risk, such as by lowering credit limits or 
suspending credit privileges, are not affected by the proposal.
    Format. Currently, there are few format requirements for change-in-
terms disclosures. As with account-opening disclosures, creditors 
commonly intersperse change-in-terms notices with other amendments to 
the account agreement, and both are provided in pamphlets in small 
print and dense prose. Consumer testing indicates many consumers set 
aside and do not read densely-worded pamphlets.
    Under the proposal, creditors may continue to notify consumers 
about changes to terms required to be disclosed by Regulation Z, along 
with other changes to the account agreement. However, if a changed term 
is one that must be provided in the account-opening summary table, 
creditors must provide that change in a summary table to enhance the 
effectiveness of the change-in-terms notice.
    Creditors commonly enclose notices about changes to terms or rates 
with periodic statements. Under the proposal, if a notice enclosed with 
a periodic statement discusses a change to a term that must be 
disclosed in the account-opening summary table, or announces that a 
penalty rate will be imposed on the account, a table summarizing the 
impending change must appear on the periodic statement. The table would 
have to appear directly above the transaction list, in light of testing 
that shows many consumers tend to focus on the list of transactions. 
Consumers who participated in testing set aside change-in-terms 
pamphlets that accompanied periodic statements. Participants uniformly 
looked at the front side of periodic statements and reviewed at least 
the transactions.

E. Advertisements

    Advertising minimum payments. Consumers commonly are offered the 
option to finance the purchase of goods or services (such as appliances 
or furniture) by establishing an open-end credit plan. The monthly 
minimum payments associated with the purchase are often advertised as 
part of the offer. Under current rules, advertisements for open-end 
credit plans are not required to include information about the time it 
will take to pay for a purchase or the total cost if only minimum 
payments are made; if the transaction were a closed-end installment 
loan, the number of payments and the total cost would be disclosed. 
Under the proposal, advertisements stating a minimum monthly payment 
for an open-end credit plan that would be established to finance the 
purchase of goods or services must state, in equal prominence to the 
minimum payment, the time period required to pay the balance and the 
total of payments if only minimum payments are made.
    Advertising ``fixed'' rates. Creditors sometimes advertise the APR 
for open-end accounts as a ``fixed'' rate even though the creditor 
reserves the right to change the rate at any time for any reason. 
Consumer testing indicated that many consumers believe that a ``fixed 
rate'' will not change, and do not understand that creditors may use 
the term ``fixed'' as a shorthand reference for rates that do not vary 
based on changes in an index or formula. Under the proposal, an 
advertisement may refer to a rate as ``fixed'' if the advertisement 
specifies a time period the rate will be fixed and the rate will not 
increase during that period. If a time period is not specified, the 
advertisement may refer to a rate as ``fixed'' only if the rate will 
not increase while the plan is open.

[[Page 32958]]

F. Other Disclosures and Protections

    ``Open-end'' plans comprised of closed-end features. Some creditors 
give open-end credit disclosures on credit plans that include closed-
end features, that is, separate loans with fixed repayment periods. 
These creditors treat these loans as advances on a revolving credit 
line for purposes of Regulation Z even though the consumer's credit 
information is separately evaluated and he or she may have to complete 
a separate application for each ``advance,'' and the consumer's 
payments on the ``advance'' do not replenish the ``line.'' Provisions 
in the commentary lend support to this approach. The proposal would 
revise these provisions to indicate closed-end disclosures rather than 
open-end disclosures are appropriate when the credit being extended is 
individual loans that are individually approved and underwritten.
    Checks that access a credit card account. Many credit card issuers 
provide accountholders with checks that can be used to obtain cash, pay 
the outstanding balance on another account, or purchase goods and 
services directly from merchants. The solicitation letter accompanying 
the checks may offer a low introductory APR for transactions that use 
the checks. The proposed revisions would require the checks mailed by 
card issuers to be accompanied by cost disclosures.
    Currently, creditors need not disclose costs associated with using 
the checks if the finance charges that would apply (that is, the 
interest rate and transaction fees) have been previously disclosed, 
such as in the account agreement. If the check is sent 30 days or more 
after the account is opened, creditors must refer consumers to their 
account agreements for more information about how the rate and fees are 
determined.
    Consumers may receive these checks throughout the life of the 
credit card account. Thus, significant time may elapse between the time 
account-opening disclosures are provided and the time a consumer 
considers using the check. In addition, consumer testing indicates that 
consumers may not notice references to other documents such as the 
account-opening disclosures or periodic statements for rate information 
because they tend to look for percentages and dollar figures when 
looking for the costs of using the checks. Under the proposed 
revisions, checks that can access credit card accounts must be 
accompanied by information about the rates and fees that will apply if 
the checks are used, and about whether a grace period exists. To ensure 
the disclosures are conspicuous, creditors would be required to provide 
the information in a table, on the front side of the page containing 
the checks.
    Credit insurance, debt cancellation, and debt suspension coverage. 
Under Regulation Z, premiums for credit life, accident, health, or 
loss-of-income insurance are considered finance charges if the 
insurance is written in connection with a credit transaction. However, 
these costs may be excluded from the finance charge and APR (for both 
open-end and closed-end credit transactions), if creditors disclose the 
cost and the fact that the coverage is not required to obtain credit, 
and the consumer signs or initials an affirmative written request for 
the insurance. Since 1996, the same rules have applied to creditors' 
``debt cancellation'' agreements, in which a creditor agrees to cancel 
the debt, or part of it, on the occurrence of specified events.
    Under the proposal, the existing rules for debt cancellation 
coverage would also be applied to ``debt suspension'' coverage (for 
both open-end credit and closed-end transactions). ``Debt suspension'' 
products are related to, but different from, debt cancellation. Debt 
suspension products merely defer consumers' obligation to make the 
minimum payment for some period after the occurrence of a specified 
event. During the suspension period, interest may continue to accrue, 
or it may be suspended as well. Under the proposal, to exclude the cost 
of debt suspension coverage from the finance charge and APR, creditors 
must inform consumers that the coverage suspends, but does not cancel, 
the debt.
    Under the current rules, charges for credit insurance and debt 
cancellation coverage are deemed not to be finance charges if a 
consumer requests coverage after an open-end credit account is opened 
or after a closed-end credit transaction is consummated (the coverage 
is deemed not to be ``written in connection'' with the credit 
transaction). Because in such cases the charges are defined as non-
finance charges, Regulation Z does not require a disclosure or written 
evidence of consent to exclude them from the finance charge. The 
proposed revisions to Regulation Z would implement a broader 
interpretation of ``written in connection'' with a credit transaction 
and require creditors to provide disclosures, and obtain evidence of 
consent, on sales of credit insurance or debt cancellation or 
suspension coverage during the life of an open-end account. If a 
consumer requests the coverage by telephone, creditors may provide the 
disclosures orally, but in that case they must mail written disclosures 
within three days of the call.\5\
---------------------------------------------------------------------------

    \5\ The proposed revisions to Regulation Z requiring disclosures 
to be mailed within three days of a telephone request for these 
products are consistent with the rules of the federal banking 
agencies governing insured depository institutions' sales of 
insurance and with guidance published by the Office of the 
Comptroller of the Currency (OCC) concerning national banks' sales 
of debt cancellation and debt suspension products.
---------------------------------------------------------------------------

VI. Section-by-Section Analysis

    In reviewing the rules affecting open-end credit, the Board has 
reorganized some provisions to make the regulation easier to use. Rules 
affecting home-equity lines of credit (HELOCs) subject to Sec.  226.5b 
are separately delineated in Sec.  226.6 (account-opening disclosures), 
Sec.  226.7 (periodic statements), and Sec.  226.9 (subsequent 
disclosures) Footnotes have been moved to the text of the regulation or 
commentary, as appropriate. These proposed revisions are identified in 
a table below.

See IX. Redesignation Table.

Introduction

    The official staff commentary to Regulation Z begins with an 
Introduction. Comment I-6 discusses reference materials published at 
the end of each section of the commentary adopted in 1981. 46 FR 
50,288; October 9, 1981. The references were intended as a compliance 
aid during the transition to the 1981 revisions to Regulation Z. The 
Board would delete these references and comment I-6, as obsolete. 
Comment I-3, I-4(b), and I-7, which address 1981 rules of transition, 
also would be deleted as obsolete.

Section 226.1 Authority, Purpose, Coverage, Organization, Enforcement, 
and Liability

    Section 226.1(c) generally outlines the persons and transactions 
covered by Regulation Z. Comment 1(c)-1 provides, in part, that the 
regulation applies to consumer credit extended to residents (including 
resident aliens) of a state. Technical revisions are proposed for 
clarity. Comment is requested if further guidance on the scope of 
coverage would be helpful.
    Section 226.1(d)(2), which summarizes the organization of the 
regulation's open-end credit rules (Subpart B), would be amended to 
reinsert text inadvertently deleted in a previous rulemaking. See 54 FR 
24670; June 9, 1989. Section 226.1(d)(4), which summarizes 
miscellaneous provisions in the regulation (Subpart D), would be 
updated to describe amendments made in 2001 to Subpart D relating to

[[Page 32959]]

disclosures made in languages other than English. See 66 FR 17339; 
March 30, 2001. The substance of Footnote 1 would be deleted as 
unnecessary.

Section 226.2 Definitions and Rules of Construction

2(a) Definitions
2(a)(2) Advertisement
    For clarity, the Board proposes technical revisions to the 
commentary to Sec.  226.2(a)(2), with no intended change in substance 
or meaning. No changes are proposed for the text of Sec.  226.2(a)(2).
2(a)(4) Billing Cycle
    TILA Section 127(b) provides that, for an open-end credit plan, the 
creditor shall send the consumer a periodic statement for each billing 
cycle at the end of which there is an outstanding balance or with 
respect to which a finance charge is imposed. 15 U.S.C. 1637(b). 
``Billing cycle'' is not defined in the statute, but is defined in 
Sec.  226.2(a)(4) of Regulation Z as ``the interval between the days or 
dates of regular periodic statements.'' In addition, Sec.  226.2(a)(4) 
requires that billing cycles be equal and no longer than a quarter of a 
year, and allows a variance of up to four days from the regular day or 
date of the statement. Comment 2(a)(4)-3 provides an exception to the 
requirement for equal cycles: the ``transitional billing cycle that can 
occur when the creditor occasionally changes its billing cycles so as 
to establish a new statement day or date.'' Under the proposal, the 
Board would clarify that creditors may also vary the length of the 
first cycle on an open-end account in certain situations.
    Questions have sometimes arisen about the first cycle that occurs 
when a consumer opens an open-end credit account, and specifically, 
about whether the first cycle may vary by more than four days from the 
regular cycle interval without violating the equal-cycle requirement. 
For example, in order to establish the consumer's account on the 
creditor's billing system, the first cycle may need to be longer or 
shorter than a monthly period by more than four days, depending upon 
the date the account is opened. The Board believes that such a variance 
for a first cycle, within reason, would not harm consumers and would 
facilitate compliance. Comment 2(a)(4)-3 would be revised to clarify 
this point.
2(a)(15) Credit Card
    TILA defines ``credit card'' as ``any card, plate, coupon book or 
other credit device existing for the purpose of obtaining money, 
property, labor, or services on credit.'' TILA Section 103(k); 15 
U.S.C. 1602(k). In addition, Regulation Z provides that a credit card 
is a ``single credit device that may be usable from time to time to 
obtain credit.'' See Sec.  226.2(a)(15). The definition of ``credit 
card'' in the regulation would remain largely unchanged; however, the 
current reference to a ``coupon book'' in the definition would be 
deleted as obsolete.
    Checks that access credit card accounts. Credit card issuers 
sometimes provide cardholders with checks that access a credit card 
account, which can be used to obtain cash, purchase goods or services, 
or pay the outstanding balance on another account. These checks are 
often mailed to consumers unsolicited, sometimes with consumers' 
monthly statements. When a consumer uses such a check, the amount of 
the check will be billed to the cardholder's account.
    Historically, checks that access credit card accounts have not been 
treated as ``credit cards'' under TILA because each check can be used 
only once and not ``from time to time.'' See comment 2(a)(15)-1. As a 
result, TILA's protections involving merchant disputes, unauthorized 
use of the account, and the prohibition against unsolicited issuance, 
which apply only to ``credit cards,'' do not apply to these checks. See 
Sec.  226.12. However, other protections do apply to such checks. See 
Sec.  226.13. In the December 2004 ANPR, the Board solicited comment as 
to whether it should extend TILA's protections for credit cards to 
other extensions on credit card accounts, in particular checks that 
access credit card accounts. Q45. The Board also asked whether the 
industry is developing open-end credit plans that would allow consumers 
to conduct transactions using only account numbers and that do not 
involve the issuance of physical devices traditionally considered to be 
credit cards. Q44.
    In response to the December 2004 ANPR, several consumer commenters 
urged the Board to expand the definition of ``credit card'' to include 
checks that access a credit card account, in particular to address the 
risk of increased fraud and heightened identity theft stemming from the 
unrestricted issuance of such checks. Specifically, these commenters 
cited concerns that these checks could be sent to a consumer at any 
time without the consumer's request. Alternatively, some consumer 
commenters suggested that if these checks continued to be issued on an 
unsolicited basis, consumers should at least be able to opt out from 
receiving them. In addition, one consumer group commented that the 
Board could address non-physical credit cards by clarifying that the 
term ``device'' as it appears in the definition of ``credit card'' can 
include any physical object or a method or process.
    Industry commenters opposed expanding the definition of ``credit 
card'' to cover checks that access credit card accounts, for various 
reasons. In general, industry commenters stated that they were aware of 
few complaints regarding such checks, and that in their experience, 
most consumers find the checks useful and convenient, as demonstrated 
by their frequent use. In addressing unsolicited issuance concerns 
specifically, industry commenters noted that upon a consumer's request, 
most issuers will discontinue sending checks that access a credit card 
account.
    Industry commenters also stated that it was unnecessary to extend 
the unauthorized use protections to convenience checks because 
convenience check transactions are generally subject to the Uniform 
Commercial Code (UCC) provisions governing checks, and thus a consumer 
generally would not have any liability for a forged check, provided the 
consumer complies with certain timing requirements. Industry commenters 
also opposed applying the merchant dispute provisions (in Sec.  226.12) 
to checks that access a credit card account, stating that these checks 
are not processed through the payment card associations' networks. 
Because card issuers may have no connection to or relationship with 
merchants that accept these checks, industry commenters stated that 
issuers do not have the ability to charge back to that merchant 
transactions conducted with these checks. Accordingly, industry 
commenters believed that the consumer was in the best position to 
contact the merchant in the event of a dispute involving a transaction 
using one of these checks.
    In the proposal, the definition of ``credit card'' would remain 
unchanged. The Board believes it may be unnecessary to address 
unauthorized use concerns by treating checks that access credit card 
accounts as credit cards, to the extent existing law or agreements 
provide protections to these transactions. Moreover, under Regulation 
Z, a consumer is currently able to assert billing error claims for 
transactions involving checks that access a credit card account because 
the billing error provisions in Sec.  226.13 apply to any extension of 
credit under an open-end plan, and are not limited to credit cards. The 
Board also does not

[[Page 32960]]

believe that it is necessary to require issuers to provide consumers 
with the ability to opt out of receiving checks that access credit card 
accounts. The Board understands that in many instances, issuers will 
honor consumer requests to opt out of receiving such checks, and the 
Board encourages creditors to continue the practice. In addition, as 
noted above, consumers would be able to assert a billing error claim 
with respect to any unauthorized transactions involving such checks and 
is not liable for unauthorized transactions, as provided for under 
Sec.  226.13.
    Plans in which no physical device is issued. The proposal does not 
address circumstances where a consumer may conduct a transaction on an 
open-end plan that does not have a physical device. The Board had 
solicited comment on such plans because it has received anecdotal 
information about limited cases in which consumers obtained credit by 
providing an account number (for example, to obtain food and services 
at a resort) and where a physical device was not issued to the 
consumer. Industry commenters stated that, in general, they were 
unaware of any plans to provide open-end accounts that did not involve 
the issuance of a card or other physical device. In particular, 
industry commenters noted that creditors will continue to issue 
physical devices because transactions where a card or other physical 
device is present are generally far more secure and less likely to 
involve fraud compared to those in which only the account number, along 
with other information, is used to verify the identity of the user. 
Moreover, industry commenters noted that consumers still need a 
tangible device bearing account information that they can easily carry 
with them. As a result, industry commenters generally believed that 
issuers would be unlikely to abandon the issuance of a physical card or 
device.
    The Board believes that it is not necessary at this time to address 
this issue, but it will continue to monitor developments in the 
marketplace. Of course, to the extent a creditor has issued a device 
that meets the definition of a ``credit card'' for an account, 
transactions on that account are subject to the provisions that apply 
to transactions involving the use of a ``credit card,'' even if the 
particular transaction itself is not conducted using the device (for 
example, in the case of phone or Internet transactions).
    Coupon books. As noted above, the definition of ``credit card'' 
under both TILA and Regulation Z includes a reference to a ``coupon 
book.'' Neither the statute nor the regulation provides any guidance on 
the types of devices that would constitute a ``coupon book'' so as to 
qualify as a ``credit card'' under the definition. Comment 2(a)(15)-1, 
as discussed above, states that checks and similar instruments that can 
be used only once to obtain a single credit extension are not ``credit 
cards,'' and, logically such instruments, even if issued in a separate 
booklet or in conjunction with a periodic statement, also would not be 
considered to be coupon books. Thus, as the Board is not aware of 
devices existing today that would qualify as a coupon book under the 
statute and regulation, the Board is proposing to delete the reference 
to such devices in the definition of ``credit card'' as obsolete. 
Comment is requested as to whether removal of the reference to ``coupon 
book'' in Sec.  226.2(a)(15) would help clarify the definition of 
``credit card'' without inadvertently limiting the availability of 
Regulation Z protections.
    Charge cards. Comment 2(a)(15)-3 discusses charge cards and 
identifies provisions in Regulation Z in which a charge card is 
distinguished from a credit card. As discussed in detail in the 
section-by-section analysis to Sec.  226.7(b)(11) and Sec.  
226.7(b)(12), the new late payment and minimum payment disclosure 
requirements contained in the Bankruptcy Act do not apply to charge 
card issuers. Thus, comment 2(a)(15)-3 is updated to reflect those 
changes.
2(a)(17) Creditor
    For reasons explained in the section-by-section analysis to Sec.  
226.3, the Board is proposing to exempt from TILA coverage credit 
extended under employee-sponsored retirement plans. Comment 
2(a)(17)(i)-8, which provides guidance on whether such a plan is a 
creditor for purposes of TILA, would be deleted. The guidance would no 
longer be necessary because loans granted under such plans would be 
exempt from TILA and, as such, the definition of ``creditor'' would not 
need to be clarified.
    In addition, the substance of footnote 3 would be moved to a new 
Sec.  226.2(a)(17)(v), and references revised, accordingly. The dates 
used to illustrate numerical tests for determining whether a creditor 
``regularly'' extends consumer credit are updated in comments 2(a)(17)-
3 through -6.
2(a)(20) Open-End Credit
    Under TILA Section 103(i), as implemented by Sec.  226.2(a)(20) of 
Regulation Z, ``open-end credit'' is consumer credit extended by a 
creditor under a plan in which (1) the creditor reasonably contemplates 
repeated transactions, (2) the creditor may impose a finance charge 
from time to time on an outstanding unpaid balance, and (3) the amount 
of credit that may be extended to the consumer during the term of the 
plan, up to any limit set by the creditor, generally is made available 
to the extent that any outstanding balance is repaid. Comment 2(a)(20)-
1 reiterates that consumer credit must meet all three of these criteria 
to be open-end credit. Comment 2(a)(20)-5 currently states, with 
respect to replenishment of the credit line, that a creditor need not 
establish a specific credit limit for the line of credit and that the 
line need not always be replenished to its original amount.
    ``Spurious'' open-end credit. The Board has received comments from 
time to time from state attorneys general and consumer groups voicing 
concern that the definition of open-end credit permits creditors to 
treat as open-end plans certain credit transactions that would be more 
properly characterized as closed-end credit. These commenters note that 
as a practical matter, such ``spurious'' open-end credit is unlikely to 
be used for repeated transactions and the credit line does not 
replenish to the extent that the consumer pays down his or her balance. 
Furthermore, these open-end plans may be established primarily to 
finance an infrequently purchased product or service, the credit limits 
for many of the creditor's customers may be close to the cost of that 
product or service, and the creditor may have no reasonable grounds for 
expecting that there will be repeated transactions by many of its 
customers. When open-end disclosures are given for such products, the 
concern voiced by state attorneys general and consumer groups is that 
those disclosures fail to adequately disclose the period of time that 
it will take to repay the balance, the total of the payments that a 
consumer will be required to make (assuming in both cases that the 
consumer makes only the minimum required payments).
    In an effort to address these concerns, in 1997 the Board proposed 
adding two sets of factors to the commentary, one set that creditors 
should consider when determining whether they ``reasonably contemplate 
repeated transactions,'' and another set to provide guidance on whether 
a credit line is ``reusable.'' \6\

[[Page 32961]]

The Board received many comments from industry in response to this 
proposal, most of which criticized the factors on the grounds that they 
would result in excluding from the definition of ``open-end credit'' 
legitimate open-end credit products. In particular, commenters were 
concerned about the status of private label credit cards that offer an 
incentive to the consumer to make a large initial purchase. In response 
to these concerns, the two sets of factors were not adopted in the 
final commentary revisions.
---------------------------------------------------------------------------

    \6\ The factors that were proposed regarding the ``repeated 
transactions'' portion of the definition were: (1) Whether the 
product is something that consumers would most likely not purchase 
in multiples, (2) whether the line of credit is established for the 
purpose of purchasing a designated item, (3) the amount of the 
initial purchase relative to the credit limit, (4) the extent to 
which the creditor reasonably solicits customers to make additional 
purchases, and (5) whether the creditor has information on consumers 
with the credit line showing that they have made repeat purchases. 
The proposed revisions also would have provided that a line of 
credit generally is not self-replenishing if the initial line of 
credit is less than, or not much more than, the amount of the item 
purchased to open the credit line (or the minimum monthly payments 
are so low that the credit line is not reusable for an extended 
period of time). See 62 FR 64,769, December 9, 1997.
---------------------------------------------------------------------------

    As discussed further in the section-by-section analysis to Sec.  
226.16, the Board proposes to address potential ``spurious'' open-end 
credit transactions through improved advertising disclosures. The Board 
believes this to be a more targeted and effective approach than 
revising the definition of open-end credit. One of the major problems 
with ``spurious'' open-end credit highlighted by commenters is that 
creditors advertise a low minimum monthly payment which can mislead 
consumers, who may not be aware of the total amount of payments they 
would be required to make, or the term over which they would be 
obligated to make those payments. As discussed below in the section-by-
section analysis to Sec.  226.16(b), the proposed rule would require a 
creditor that states a minimum monthly payment in an advertisement also 
to state the term that it will take to repay the debt at that minimum 
payment level, as well as the total amount of the payments. The 
proposed rule would require that disclosure of the term and total 
amount of payments be equally prominent to the advertisement of the 
minimum payment. The Board believes that disclosure of the term and 
total of payments in advertisements will help to improve consumer 
understanding about the cost of credit products for which a low monthly 
payment is advertised, addressing one of the major concerns regarding 
``spurious'' open-end credit.
    ``Open-end'' plans comprised of closed-end features. The Board also 
is concerned that, under current guidance in the commentary, some 
credit products are treated as open-end plans, with open-end 
disclosures given to consumers, when such products would more 
appropriately be treated as closed-end transactions. Closed-end 
disclosures are more appropriate than open-end disclosures when the 
credit being extended is individual loans that are individually 
approved and underwritten. The Board is particularly concerned about 
certain credit plans, where each individual credit transaction is 
separately evaluated.
    For example, under certain so-called multifeatured open-end plans, 
creditors may offer loans to be used for the purchase of an automobile. 
These automobile loan transactions are approved and underwritten 
separately from other credit made available on the plan. (In addition, 
the consumer typically has no right to borrow additional amounts on the 
automobile loan ``feature'' as the loan is repaid.) If the consumer 
repays the entire automobile loan, he or she may have no right to take 
further advances on that ``feature,'' and must separately reapply if he 
or she wishes to obtain another automobile loan, or use that aspect of 
the plan for similar purchases. Typically, while the consumer may be 
able to obtain additional advances under the plan as a whole, the 
creditor separately evaluates each request.
    Currently, some creditors may be treating such plans as open-end 
credit, in light of several sections in the current commentary. Current 
comment 2(a)(20)-2 provides that if a program as a whole meets the 
definition of open-end credit, such a program may be considered a 
single multifeatured plan, notwithstanding the fact that certain 
features might be used infrequently. In addition, current comment 
2(a)(20)-3 indicates that, for a multifeatured open-end plan, a 
creditor need not believe a consumer will reuse a particular feature of 
the plan. Also, current comment 2(a)(20)-5 indicates that a creditor 
may verify credit information such as a consumer's continued income and 
employment status or information for security purposes.
    The Board believes that in certain circumstances treating such 
credit as open-end is inappropriate under Regulation Z, and accordingly 
proposes a number of revisions to Sec.  226.2(a)(20) and the 
accompanying commentary. Closed-end disclosures are more appropriate 
than open-end disclosures unless the consumer's credit line generally 
replenishes to the extent that he or she repays outstanding balances so 
that the consumer may continue to borrow and take advances under the 
plan without having to obtain separate approval for each subsequent 
advance. Replenishment of the amount of credit available to a consumer 
in good standing without the need for separate underwriting or approval 
of each advance distinguishes open-end credit from a series of advances 
made pursuant to separate closed-end loan commitments, such as the 
automobile loan described above. For example, if a consumer makes two 
payments of $500 that reduce the outstanding principal balance on the 
line of credit, the consumer generally should be able to obtain an 
additional $1,000 of credit under the open-end plan without having a 
creditor separately underwriting or evaluating whether the consumer can 
borrow the $1,000.
    The Board proposes to revise comment 2(a)(20)-2 to clarify that 
while a consumer's account may contain different sub-accounts, each 
with different minimum payment or other payment options, each sub-
account must meet the self-replenishing criterion. In particular, 
proposed comment 2(a)(20)-2 would provide that repayments of an advance 
for any sub-account must generally replenish a single credit line for 
that sub-account so that the consumer may continue to borrow and take 
advances under the plan to the extent that he or she repays outstanding 
balances without having to obtain separate approval for each subsequent 
advance.
    Due to the concerns noted above regarding closed-end automobile 
loans being characterized as features of so-called open-end plans, the 
Board proposes to delete comment 2(a)(20)-3.ii. While there may be 
circumstances under which it would be more reasonable for a financial 
institution to make advances from an open-end line of credit for the 
purchase of an automobile than for an automobile dealer to sell a car 
under an open-end plan, the Board believes that the current example 
places inappropriate emphasis on the identity of the creditor rather 
than the type of credit being extended by that creditor.
    TILA Section 103(i) provides that a plan can be an open-end credit 
plan even if the creditor verifies credit information from time to 
time. 15 U.S.C. 1602(i). The Board believes this provision is not 
intended to permit a creditor to separately underwrite each advance 
made to a consumer under an open-end plan or account. Such a process 
could result in closed-end credit being deemed open-end credit. The 
Board proposes to clarify in comment 2(a)(20)-5 that in general, a 
credit line is self-replenishing if a consumer can obtain further 
advances or funds without being required to separately

[[Page 32962]]

apply for those additional advances, and without undergoing a separate 
review by the creditor of that consumer's credit information, in order 
to obtain approval for each such additional advance.
    Notwithstanding this proposed change, a creditor could verify 
credit information to ensure that the consumer's creditworthiness has 
not deteriorated (and could revise the consumer's credit limit or 
account terms accordingly). However, to perform such an inquiry for 
each specific credit request would go beyond verification and would 
more closely resemble underwriting of closed-end credit. The Board 
recognizes that a creditor may need to review, and as appropriate, 
decrease the amount of credit available to a consumer from time to time 
to address safety and soundness and other concerns. Such a review would 
not be affected by the proposed changes, as explained in proposed 
comment 2(a)(20)-5.
    These revisions are not intended to impact home-equity lines of 
credit (HELOCs), which may have a fixed draw period (during which time 
a consumer may continue to take advances to the extent that he or she 
repays the outstanding balance) followed by a repayment period where 
the consumer may no longer draw against the line, as closed-end credit. 
The Board seeks comment regarding the proposed rule's impact on HELOCs.
    Comment 2(a)(20)-5.ii. currently notes that a creditor may reduce a 
credit limit or refuse to extend new credit due to changes in the 
economy, the creditor's financial condition, or the consumer's 
creditworthiness. The Board's proposal would delete the reference to 
changes in the economy to simplify this provision.
    The Board also proposes a technical update to comment 2(a)(20)-4 to 
delete a reference to ``china club plans,'' which may no longer be very 
common. No substantive change is intended.
2(a)(24) Residential Mortgage Transaction
    Comment 2(a)(24)-1, which identifies key provisions affected by the 
term ``residential mortgage transaction,'' is revised to include a 
reference to Sec.  226.32, correcting an inadvertent omission.

Section 226.3 Exempt Transactions

    Section 226.3 implements TILA Section 104 and provides exemptions 
for certain classes of transactions specified in the statute. 15 U.S.C. 
1603.
    The Board proposes a number of substantive and technical revisions 
to Sec.  226.3 as described below. The substance of footnote 4 is moved 
to the commentary. See comment 3-1.
3(a) Business, Commercial, Agricultural, or Organizational Credit
    Section 226.3(a) provides, in part, that the regulation does not 
apply to extensions of credit primarily for business, commercial or 
agricultural purposes. The Board received no comments regarding this 
exemption in regard to the December 2004 ANPR. Questions have arisen 
from time to time, however, regarding whether transactions made for 
business purposes on a consumer purpose credit card are exempt from 
TILA. The Board seeks to provide clarification regarding this question. 
The determination as to whether a credit card account is primarily for 
consumer purposes or business purposes is best made when the account is 
opened, rather than on a transaction-by-transaction basis, and thus the 
Board is proposing to add a new comment 3(a)-2 to clarify that 
transactions made for business purposes on a consumer-purpose credit 
card are covered by TILA (and, conversely, that purchases made for 
consumer purposes on a business-purpose credit card are exempt from 
TILA). Other sections of the commentary regarding Sec.  226.3(a) would 
be renumbered accordingly. A new comment 3(a)-7 would provide guidance 
on card renewals, consistent with proposed comment 3(a)-2.
3(b) Credit Over $25,000 Not Secured by Real Property or a Dwelling
    Section 226.3(b) exempts from Regulation Z extensions of credit not 
secured by real property or a dwelling, in which the amount financed 
exceeds $25,000 or in which there is an express written commitment to 
extend credit in excess of $25,000. The $25,000 threshold in Sec.  
226.3(b) is the same as the statutory threshold set in TILA Section 
104(3). 15 U.S.C. 1603(3).
    In the December 2004 ANPR, the Board solicited comment as to 
whether the rules implementing TILA Section 104 needed to be updated. 
Q58. The Board received several comments regarding the $25,000 
threshold. One consumer group noted that the $25,000 figure is outdated 
due to inflation and should be increased. One bank noted that the 
threshold remains appropriate for unsecured credit but suggested that 
the Board might consider at a later stage of the Regulation Z review 
whether the $25,000 figure should be raised for secured credit, such as 
automobile loans. The Board agrees that the Sec.  226.3(b) threshold 
would be more appropriately considered in connection with its planned 
review of the closed-end credit provisions of Regulation Z and is not 
proposing to take any action at the present time. In delaying 
consideration of the $25,000 threshold to the closed-end Regulation Z 
review, the Board expresses no view on whether the $25,000 threshold is 
appropriate for open-end (not home-secured) credit. Rather, the Board 
proposes to review the threshold for all credit covered by TILA at the 
same time.
3(c) Public Utility Credit
    Section 226.3(c) exempts from Regulation Z extensions of credit 
involving public utility services provided through pipe, wire, other 
connected facilities, or radio or similar transmission, if the charges 
for service, delayed payment, or any discounts for prompt payment are 
filed with or regulated by any government unit. 15 U.S.C. 1603(4).
    The Board received no comments on the December 2004 ANPR regarding 
the applicability and scope of Sec.  226.3(c). However, the Board has 
received inquiries from time to time regarding the applicability of 
Regulation Z to service plans for cellular telephones. In addition, in 
light of the deregulation in recent years by some states of utilities 
such as gas and electric services, the Board believes that it may be 
appropriate to reconsider the scope of the public utility credit 
exemption more generally. The Board also notes that due to 
technological advances, there may be additional types of services, such 
as certain Internet services, for which exemption from Regulation Z may 
be appropriate. The Board is not proposing to take any action at the 
present time, however, because these issues would be better considered 
in the context of the Board's upcoming rulemaking regarding the closed-
end credit provisions of Regulation Z.
3(g) Employer-Sponsored Retirement Plans
    The Board has received questions from time to time regarding the 
applicability of TILA to loans taken against employer-sponsored 
retirement plans. Pursuant to TILA Section 104(5), the Board has the 
authority to exempt transactions for which it determines that coverage 
is not necessary in order to carry out the purposes of TILA. 15 U.S.C. 
1603(5). The Board also has the authority pursuant to TILA Section 
105(a) to provide adjustments and exceptions for any class of 
transactions, as in the judgment of the Board are necessary or proper 
to effectuate the purposes of TILA. 15 U.S.C. 1604(a). The Board 
proposes to add to the regulation a new Sec.  226.3(g), which

[[Page 32963]]

would exempt loans taken by employees against their employer-sponsored 
retirement plans qualified under Section 401(a) of the Internal Revenue 
Code and tax-sheltered annuities under Section 403(b) of the Internal 
Revenue Code, provided that the extension of credit is comprised of 
fully-vested funds from such participant's account and is made in 
compliance with the Internal Revenue Code. 26 U.S.C. 1 et seq.; 26 
U.S.C. 401(a); 26 U.S.C. 403(b).
    The Board believes that an exemption for loans taken against funds 
invested in such types of employer-sponsored retirement plans is 
appropriate for the following reasons. The consumer's interest and 
principal payments on such a loan are reinvested in the consumer's own 
account, and there is no third-party creditor imposing finance charges 
on the consumer. Also, TILA disclosures would be of very limited, if 
any, value. The costs of a loan taken against assets invested in a 
401(k) plan, for example, are not comparable to the costs of a third 
party loan product, because a consumer pays the interest on a 401(k) 
loan to himself or herself rather than to a third party. Moreover, plan 
administration fees must be disclosed under Department of Labor 
regulations. See 29 CFR 2520.1023(1).
Family Trusts
    The Board also has from time to time received inquiries regarding 
TILA coverage of family trusts created for estate planning purposes. 
Because most of these questions pertain to real-estate secured loans, 
the applicability of the exemptions in Sec.  226.3 to these types of 
estate planning arrangements would be better considered in the context 
of the Board's upcoming closed-end Regulation Z review.

Section 226.4 Finance Charge

    Various provisions of TILA and Regulation Z specify how and when 
the cost of consumer credit as a dollar amount, the ``finance charge,'' 
is to be disclosed. The rules for determining which charges make up the 
finance charge are set forth in TILA Section 106 and Regulation Z Sec.  
226.4. 15 U.S.C. 1605. Some rules apply only to open-end credit and 
others apply only to closed-end credit, while some apply to both. With 
limited exceptions discussed below, the Board is not proposing to 
change Sec.  226.4 for either closed-end credit or open-end credit.
    The Board is aware of longstanding criticisms that the definition 
of the ``finance charge'' in Sec.  226.4, as interpreted in the 
regulation and the related commentary, is too narrow, too broad, or too 
vague. In a 1998 report to Congress, the Board discussed these 
concerns, and proposed solutions, in the context of closed-end mortgage 
loans.\7\ In this proposal, the Board addresses concerns about the 
definition of the ``finance charge'' in the context of open-end (not 
home-secured) plans through changes to Sec.  226.5, Sec.  226.6, and 
Sec.  226.7 to simplify disclosure of charges on such plans. The Board 
is not proposing to address these concerns through changes to Sec.  
226.4, with limited exceptions. The Board proposes to revise Sec.  
226.4 and related commentary to address (1) transaction charges imposed 
by credit card issuers, such as charges for obtaining cash advances 
from ATMs and for making purchases in foreign currencies, and (2) 
charges for credit insurance, debt cancellation coverage, and debt 
suspension coverage.
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    \7\ Board of Governors of the Federal Reserve System and 
Department of Housing and Urban Development, Joint Report to the 
Congress Concerning Reform to the Truth in Lending Act and the Real 
Estate Settlement Procedures Act, July 1998.
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4(a) Definition
    Under the definition of ``finance charge'' in TILA Section 106 and 
Regulation Z Sec.  226.4(a), a charge specific to a credit transaction 
is ordinarily a finance charge. 15 U.S.C. 1605. See also Sec.  
226.4(b)(2). However, also under Section 106 and Sec.  226.4(a), the 
finance charge does not include any charge of a type payable in a 
``comparable cash transaction.'' Under the staff commentary to Sec.  
226.4(a), in determining whether a charge associated with a credit 
transaction is a finance charge, the creditor should compare the credit 
transaction in question with a ``similar'' cash transaction, if one 
exists. See comment 4(a)-1. The commentary states a general principle 
for applying this rule in the case of credit that finances the sale of 
property or services: the creditor should compare charges with those 
that would be payable if the services or property were purchased using 
cash rather than a loan. Thus, for example, if an escrow agent charges 
the same fee regardless of whether real estate is bought in cash or 
with a mortgage loan, then the agent's fee is not a finance charge.
    In other cases, however, particularly in cases involving credit 
cards, determining which, if any, transaction is a ``similar'' or 
``comparable'' cash transaction for purposes of Sec.  226.4(a) can be 
difficult. For example, when consumers became able to take cash 
advances on credit card accounts using ATMs, a question arose as to 
whether a fee charged by a card issuer for the transaction was a 
finance charge if the issuer charged the same fee for using a debit 
card to withdraw cash from an asset account. The Board solicited 
comment on this question in 1983 and adopted staff comment 4(a)-4 in 
1984. 48 FR 54,642; December 6, 1983 and 49 FR 40,560; October 17, 
1984. That comment indicates that the fee is not a finance charge to 
the extent that it does not exceed the charge imposed by the card 
issuer on its cardholders for using the ATM to withdraw cash from a 
consumer asset account, such as a checking or savings account. Another 
comment indicates that the fee is an ``other charge.'' See current 
comment 6(b)-1(vi). Accordingly, the fee must be disclosed at account 
opening and on the periodic statement, but it is not labeled as a 
``finance charge'' nor included in the effective APR.
    Since comment 4(a)-4 was adopted, questions have been raised about 
its scope and application. For example, the comment does not address 
whether it applies when an affiliate of the card issuer, but not the 
card issuer itself, issues a debit card. Even in the seemingly simple 
case where the credit card issuer itself issues a debit card, a variety 
of complexities arise. The issuer may assess an ATM fee for one kind of 
deposit account (for example, an account with a low minimum balance) 
but not for another. The comment does not indicate which account is the 
proper basis for comparison.
    Questions have also been raised about whether disclosure of the 
charge pursuant to comments 4(a)-4 and 6(b)-1.iv. is meaningful to 
consumers. Under the comment, the disclosure a consumer receives after 
incurring a fee for taking a cash advance through an ATM depends on the 
structure of the institution that issued the credit card. If the credit 
card issuer does not provide asset accounts and is not affiliated with 
an institution that does, then it must disclose the charge as a finance 
charge. If the credit card issuer provides asset accounts and offers 
debit cards on those accounts, then, depending on the circumstances, 
the issuer must not disclose the charge as a finance charge. It is not 
clear that the distinction is meaningful to consumers.
    Recently, a question has arisen about the proper disclosure of 
another kind of transaction fee imposed on credit cards. The question 
is whether fees that credit cardholders are assessed for making 
purchases in a foreign currency or outside the United States--for 
example, when the cardholder travels abroad-- are finance charges. The 
question has arisen in litigation between consumers

[[Page 32964]]

and major card issuers.\8\ Some card issuers have argued by analogy to 
comment 4(a)-4 that a foreign transaction fee is not a finance charge 
if the fee does not exceed the issuer's fee for using a debit card for 
the same purchase. Some card issuers disclose the foreign transaction 
fee as a finance charge and include it in the effective APR, but others 
do not.
---------------------------------------------------------------------------

    \8\ See Third Consolidated Amended Class Action Complaint at 47-
48, In re Currency Conversion Fee Antitrust Litigation, MDL Docket 
No. 1409 (S.D.N.Y.). The court approved a settlement on a 
preliminary basis on November 8, 2006.
---------------------------------------------------------------------------

    The uncertainty about proper disclosure of charges for foreign 
transactions and for cash advances from ATMs reflects the inherent 
complexity of seeking to distinguish transactions that are ``comparable 
cash transactions'' to credit card transactions from transactions that 
are not. The Board believes that clearer guidance may result from a new 
and simpler approach that treats as a finance charge any fee charged by 
credit card issuers for transactions on their credit card plans. This 
guidance may be helpful to creditors in determining which charges must 
be included in the computation of the effective APR, if the Board 
retains the effective APR. See section-by-section analysis to Sec.  
226.7(b)(7). Such an approach would also provide more meaningful 
disclosures to consumers by assuring a consistent approach to the 
disclosure of transaction fees.
    The current approach of providing guidance on a case-by-case (fee-
by-fee) basis, such as for ATM fees, has not provided sufficient 
certainty for many creditors about how to disclose transaction charges 
on credit cards. Moreover, to the extent creditors have adopted 
different disclosure practices in the face of regulatory uncertainty, 
consumers may have had difficulty understanding the disclosures, since, 
for example, one creditor might disclose an ATM fee as a finance charge 
while another creditor may disclose the fee as an ``other'' charge. 
Thus, while the Board could adopt guidance specific to fees as they 
arise, such as the Board did in 1984 for the ATM fee and could do for 
the foreign transaction fee, it is not clear that fee-by-fee guidance 
is sufficient to both facilitate compliance by credit card issuers and 
promote understanding by consumers.
    It is also not clear that an attempt to adopt general rules for 
distinguishing comparable transactions from non-comparable 
transactions, in the case of credit cards, would adequately facilitate 
compliance by credit card issuers and promote understanding by 
cardholders. One major difficulty in formulating such rules would be 
deciding whether to adopt the perspective of the card issuer or that of 
the cardholder. For example, a transaction on an asset account with a 
card issuer may be comparable to a credit card transaction from the 
perspective of the card issuer, but not from the perspective of a 
cardholder who does not have an asset account with the issuer. A rule 
based on the issuer's perspective may confuse consumers; it may not be 
reasonable to expect a consumer to understand that one transaction fee 
is a finance charge and the other is not because one card issuer issues 
a debit card and the other does not. Yet a rule based on the 
cardholder's perspective may not be practicable for the issuer to 
implement; the issuer may not be able to determine whether a particular 
consumer has an asset account with another institution and, if so, the 
amount of the fee charged on the account. As explained above in the 
context of the fee for cash advances from ATMs, even when a rule is 
based on the card issuer's perspective, the card issuer may have 
difficulty determining which asset account, precisely, is the relevant 
basis for comparison. The difficulty of determining which perspective 
to adopt increases in a case such as a fee for a purchase conducted in 
a foreign currency. From the perspective of the consumer, the debit 
card is not the only alternative to the credit card; the consumer may 
also pay in cash.
    Thus, having considered alternative approaches, the Board is 
proposing to adopt a simple interpretive rule that any transaction fee 
on a credit card plan is a finance charge, regardless of whether the 
issuer in its capacity as a depository institution imposes the same or 
lesser charge on withdrawals of funds from an asset account such as a 
checking or savings account. This proposal would be implemented by 
removing staff comment 4(a)-4 and replacing it with a new comment of 
the same number re