Article: Glendale Federal gets concession in case on supervisory goodwill. (Glendale Federal Bank)

WASHINGTON -- Government lawyers on Thursday backed down from part of their defense against Glendale Federal Bank in a widely watched case on supervisory goodwill.

During oral arguments before a federal appeals court, government lawyers agreed for the first time that the California thrift had a contract with the government over the accounting treatment of supervisory goodwill when Glendale took over an insolvent Florida thrift in 1981.

A Possible Precedent

The case is important because regulators in the early 1980s allowed more than a hundred thrifts to count supervisory goodwill as capital, a practice that Congress barred in 1989. Dozens of ...

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