12 CFR 51.5 – Order of priorities
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The OCC will pay receivership expenses and proved claims against the uninsured bank in receivership in the following order of priority:
(a) Administrative expenses of the receiver;
(b) Unsecured creditors of the uninsured bank, including secured creditors to the extent their claim exceeds their valid and enforceable security interest;
(c) Creditors of the uninsured bank, if any, whose claims are subordinated to general creditor claims; and
(d) Shareholders of the uninsured bank.