Arkansas Code
Subchapter 8 - Subsidiary Trust Companies
§ 23-47-807. Qualification as successor fiduciary

For the purposes of qualification as successor fiduciary under any requirements contained in any document creating a fiduciary account or any statute of this state relating to fiduciary accounts, the subsidiary trust company or national trust company:
(1) Is considered to have capital and surplus equal to its capital and surplus plus the capital and surplus of its owning bank holding company; and
(2) Shall be treated as a national bank, unless:
(A) It is not a national bank under federal law relating to national banks; and
(B) It has not entered into a substitution agreement with an affiliated bank that is a national bank under federal law relating to national banks.