§314.1. Threshold indexing. — Inbound Citations

(2) For each Covered Offense, the individual could have been sentenced to a term of confinement in a correctional facility of three years or less and/or a fine of $3,500, as adjusted from time to time in accordance with 12 CFR 314.1, or less, and the individual actually served three days or less of jail time for each Covered Offense.

(d) Whenever this part of cross referenced provisions of the SEC regulations require disclosure of indebtedness of management, extensions of credit to specified persons in excess of ten (10) percent of the equity capital accounts of the bank or State savings association or $10 million, as adjusted from time to time in accordance with 12 CFR 314.1, whichever is less, shall be deemed material and shall be disclosed in addition to any other required disclosure. The disclosure of this material indebtedness shall include the largest aggregate amount of indebtedness (in dollar amounts, and as a percentage of total equity capital accounts at the time), including extensions of credit or overdrafts, endorsements and guarantees outstanding at any time since the beginning of the bank or State savings association's last fiscal year, and as of the latest practicable date.

(1) If aggregate extensions of credit to all specified persons as a group exceeded 20 percent of the equity capital accounts of the bank or State savings association at any time since the beginning of the last fiscal year, the aggregate amount of such extensions of credit shall also be disclosed.

(2) Other loans are deemed material and shall be disclosed where:

(i) The extension(s) of credit was not made on substantially the same terms, including interest rates, collateral and repayment terms as those prevailing at the time for comparable transactions with other than the specified persons;

(ii) The extension(s) of credit was not made in the ordinary course of business; or

(iii) The extension(s) of credit has involved or presently involves more than a normal risk of collectibility or other unfavorable features including the restructuring of an extension of credit, or a delinquency as to payment of interest or principal.

(1) An obligation that is delinquent for ninety (90) or more days and on which there remains an outstanding balance of more than $100,000, as adjusted from time to time in accordance with 12 CFR 314.1;

(1) The aggregate underwriting commitments by the foreign organizations for the equity securities of a single entity, taken together with underwriting commitments by any affiliate of the bank under the authority of 12 CFR 211.10(b), may not exceed the lesser of $120 million, as adjusted from time to time in accordance with 12 CFR 314.1, or 25 percent of the bank's Tier 1 capital, except as otherwise provided in this paragraph.

(a) This part applies to any insured depository institution with respect to any fiscal year in which its consolidated total assets as of the beginning of such fiscal year are $1 billion, as adjusted from time to time in accordance with 12 CFR 314.1, or more. The requirements specified in this part are in addition to any other statutory and regulatory requirements otherwise applicable to an insured depository institution.

(3) For an insured depository institution with consolidated total assets of $5 billion, as adjusted from time to time in accordance with 12 CFR 314.1, or more as of the beginning of such fiscal year, an assessment by management of the effectiveness of such internal control structure and procedures as of the end of such fiscal year that must include the following:

(i) A statement identifying the internal control framework 14 used by management to evaluate the effectiveness of the insured depository institution's internal control over financial reporting;

(ii) A statement that the assessment included controls over the preparation of regulatory financial statements in accordance with regulatory reporting instructions including identification of such regulatory reporting instructions; and

(iii) A statement expressing management's conclusion as to whether the insured depository institution's internal control over financial reporting is effective as of the end of its fiscal year. Management must disclose all material weaknesses in internal control over financial reporting, if any, that it has identified that have not been remediated prior to the insured depository institution's fiscal year-end. Management is precluded from concluding that the institution's internal control over financial reporting is effective if there are one or more material weaknesses.

(b) For each insured depository institution with total assets of $5 billion, as adjusted from time to time in accordance with 12 CFR 314.1, or more at the beginning of the institution's fiscal year, the independent public accountant who audits the institution's financial statements shall examine, attest to, and report separately on the assertion of management concerning the effectiveness of the institution's internal control structure and procedures for financial reporting. The attestation and report shall be made in accordance with generally accepted standards for attestation engagements or the PCAOB's auditing standards, if applicable. The accountant's report must not be dated prior to the date of the management report and management's assessment of the effectiveness of internal control over financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the accountant's report must include the following:

(1) A statement identifying the internal control framework used by the independent public accountant, which must be the same as the internal control framework used by management, to evaluate the effectiveness of the insured depository institution's internal control over financial reporting;

(2) A statement that the independent public accountant's evaluation included controls over the preparation of regulatory financial statements in accordance with regulatory reporting instructions including identification of such regulatory reporting instructions; and

(3) A statement expressing the independent public accountant's conclusion as to whether the insured depository institution's internal control over financial reporting is effective as of the end of its fiscal year. The report must disclose all material weaknesses in internal control over financial reporting that the independent public accountant has identified that have not been remediated prior to the insured depository institution's fiscal year-end. The independent public accountant is precluded from concluding that the insured depository institution's internal control over financial reporting is effective if there are one or more material weaknesses.

(2) Subject to the criteria specified in § 363.1(b), each insured depository institution with consolidated total assets of less than $5 billion, as adjusted from time to time in accordance with 12 CFR 314.1, as of the beginning of its fiscal year that is required to file, or whose parent holding company is required to file, management's assessment of the effectiveness of internal control over financial reporting with the SEC or the appropriate Federal banking agency in accordance with section 404 of SOX must submit a copy of such assessment to the FDIC, the appropriate Federal banking agency, and any appropriate State bank supervisor with its Part 363 Annual Report as additional information. This assessment will not be considered part of the institution's Part 363 Annual Report.

(1) Each insured depository institution with total assets of $5 billion, as adjusted from time to time in accordance with 12 CFR 314.1, or more as of the beginning of its fiscal year shall establish an independent audit committee of its board of directors, the members of which shall be outside directors who are independent of management of the institution.

If an insured depository institution likely will no longer be subject to a requirement of this part as a result of the application of a threshold adjusted in accordance with § 314.1 of this chapter that is scheduled to occur during the insured depository institution's current fiscal year, the appropriate Federal banking agency with respect to the insured depository institution may exercise discretion to not require compliance from the insured depository institution with respect to such requirement as of the beginning of the insured depository institution's current fiscal year. If the insured depository institution's total assets exceed such a threshold subsequent to the threshold adjustment occurring, the insured depository institution would be required to comply with the relevant requirement notwithstanding this section, unless the appropriate Federal banking agency again drew the same conclusion with respect to a future threshold adjustment.

(i) An obligation that is delinquent for ninety (90) or more days and on which there remains an outstanding balance of more than $100,000, as adjusted from time to time in accordance with 12 CFR 314.1;

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.

(c) The thresholds in the following sections shall be adjusted in accordance with paragraph (a) of this section relative to the baseline threshold values as of January 1, 2026, specified in paragraphs (c)(1) through (31) of this section:

(1) Section 303.227(a)(2) of this chapter, baseline threshold value $3,500;

(2) Section 303.227(b)(3)(i) of this chapter, baseline threshold value $1,225;

(3) Section 335.801(d) of this chapter, baseline threshold value $10,000,000;

(4) Section 340.2(h)(1) of this chapter, baseline threshold value $100,000;

(5) Section 340.2(h)(2) of this chapter, baseline threshold value $100,000;

(6) Section 340.2(h)(3) of this chapter, baseline threshold value $100,000;

(7) Section 340.2(h)(4) of this chapter, baseline threshold value $100,000;

(8) Section 347.111(a)(1) of this chapter, baseline threshold value $120,000,000;

(9) Section 347.111(b)(1) of this chapter, baseline threshold value $60,000,000;

(10) Section 363.1(a) of this chapter, baseline threshold value $1,000,000,000;

(11) Section 363.2(b)(3) of this chapter, baseline threshold value $5,000,000,000;

(12) Section 363.3(b) of this chapter, baseline threshold value $5,000,000,000;

(13) Section 363.4(a)(2) of this chapter, baseline threshold value $5,000,000,000;

(14) Section 363.4(c)(3) of this chapter, baseline threshold value $5,000,000,000;

(15) Section 363.5(a)(1) of this chapter, baseline threshold value $5,000,000,000;

(16) Both thresholds in § 363.5(a)(2) of this chapter, baseline threshold values of $1,000,000,000 or more but less than $5,000,000,000;

(17) Section 363.5(b) of this chapter, baseline threshold value $5,000,000,000;

(18) Both thresholds in paragraph (8)(A) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(19) Paragraph (10) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(20) Paragraph (18)A of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(21) All three thresholds in paragraph (27) of appendix A of part 363 of this chapter, with the first baseline threshold value being $5,000,000,000 or more and the second and third baseline threshold values being $1,000,000,000 or more but less than $5,000,000;

(22) Paragraph (30)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(23) Both thresholds in paragraph (30)(c) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000 or more but less than $5,000,000,000;

(24) Paragraph (35)(a) of appendix A of part 363 of this chapter, baseline threshold value $1,000,000,000;

(25) Paragraph (35)(b) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(26) Paragraph (35)(c) of appendix A of part 363 of this chapter, baseline threshold value $5,000,000,000;

(27) Paragraph 2(b) of appendix B of part 363 of this chapter, baseline threshold value $5,000,000,000;

(28) Section 380.13(b)(6)(i) of this chapter, baseline threshold value $100,000;

(29) Section 380.13(b)(6)(ii) of this chapter, baseline threshold value $100,000;

(30) Section 380.13(b)(6)(iii) of this chapter, baseline threshold value $100,000; and

(31) Section 380.13(b)(6)(iv) of this chapter, baseline threshold value $100,000.