### Question
How is the "qualifying supervisory goodwill" defined?


### Answer
The term **qualifying supervisory goodwill** is defined in *12 U.S.C. § 1464* as follows -

> supervisory goodwill existing on April 12, 1989, amortized on a straightline basis over the shorter of—


(i) 20 years, or


(ii) the remaining period for amortization in effect on April 12, 1989

#### Citation:
  - *12 U.S.C. § 1464*
  - Heading: **CHAPTER 12-SAVINGS ASSOCIATIONS**

