may restate its asset and liability accounts to fair value for the purpose
of reorganizing the capital accounts of the bank so that net profits then
on hand are restated to zero; provided that in no event may total capital
be increased as a result of a capital reorganization made pursuant to this Section.
(b) A bank may reorganize its capital accounts pursuant to item (3) of subsection (a) of this Section without a change in control to the same extent and in the same manner authorized for national banks, subject to the same limitations and restrictions as are applicable to national banks, upon receiving the prior written approval of the Secretary.
(Source: P.A. 99-362, eff. 8-13-15.)