On August 16th, the Tenth Circuit affirmed the FDIC's finding that two of petitioner's accounts at a failed bank should be aggregated as corporate accounts. The FDIC reasonably applied its regulations to reach its conclusion. The account signature cards indicated a corporation owned the accounts for business purposes and the bank's ledgers described the accounts as operating accounts. A depositor cannot simply claim that an account was held to fund annuity payments to arrive at a different result. Aviva Life & Annuity Co. v. FDIC.