1) Variable Rates. For variable rate accounts, a statement that the rate may change after the account is opened (e.g., “Rate may change after account opening.”);

2) Time Annual Percentage Yield is Offered:

• For interest-bearing accounts and dividend-bearing term share accounts, state the period of time the annual percentage yield will be offered, or state that the annual percentage yield is accurate as of a specified date.
• For dividend bearing accounts other than term share accounts, state that the APY is accurate as of the last dividend declaration date (e.g., “APY is accurate as of the last dividend declaration date”).

3) Minimum Balance. State any minimum balance requirements necessary to earn the APY, including the minimum balance required to earn each tier for tiered rate accounts;

4) Minimum Opening Deposit. State any minimum deposit required to open the account, if it is greater than the minimum balance necessary to earn the APY;

5) Effect of fees. Include a statement that fees could reduce earnings on the account (e.g., “Fees may reduce earnings on the account”); and

6) Features of term share accounts:

• Time requirements. State the term of the account;
• Early Withdrawal Penalties. Include a statement that a penalty will or may be imposed for early withdrawal; and
• Required Dividend Payouts. For noncompounding term share accounts with a maturity greater than one year that do not compound dividends on an annual or more frequent basis and require dividend payouts at least annually, include a statement that dividends cannot remain on the account and that payout of dividends is mandatory.

1) State any minimum, fixed, transaction, activity or similar charge that is a finance charge that could be imposed (i.e., cash advance, foreign transaction fee, balance transfer fees, activity fees, etc.);

2) State any periodic rate that may be applied, expressed as an APR (if it is a variable rate, then state it is a variable rate); and

3) State any membership or participation fee that could be imposed (i.e., annual fee).

1) State any minimum, fixed, transaction, activity, or similar charge that is a finance charge that could be imposed (i.e., advance fees, document fees, processing fees, etc.);

2) State any periodic rate that may be applied, expressed as an annual percentage rate. If the plan provides for a variable periodic rate, that fact shall be disclosed;

3) State the maximum APR that may be imposed in a variable rate plan;

4) State any membership or participation fee that could be imposed (i.e., annual fees); and

5) State any loan fee that is a percentage of the credit limit under the plan and an estimate of any other fees imposed for opening the plan, stated as a single dollar amount or a reasonable range (i.e., closing costs, origination fees).