The Federal Deposit Insurance Corporation issued supervisory guidance setting out regulatory relief and supervisory flexibility to help FDIC-supervised financial institutions support recovery in Mississippi areas affected by severe storms, straight-line winds, tornadoes, and flooding. The measures focus on maintaining access to banking services and facilitating borrower assistance in Covington, Grenada, Issaquena, Itawamba, Jefferson Davis, Leflore, Marion, Montgomery, Pike, Smith, and Walthall Counties following damage from March 14–15, 2025, and a Federal Emergency Management Agency federal disaster declaration on May 21, 2025. Supervisors will not criticize prudent efforts to adjust existing loan terms, restructure loans, or ease terms for new loans when consistent with safe-and-sound banking practices, while institutions should evaluate modifications under Accounting Standards Codification Subtopic 310-10 as amended by Accounting Standards Update 2022-02 and under ASC Topic 326. Institutions may receive Community Reinvestment Act consideration for eligible community development loans, investments, and services that revitalize or stabilize federally designated disaster areas, and are encouraged to monitor municipal securities and loans tied to affected communities. The guidance also flags potential relief from certain filing and publishing requirements, with affected institutions asked to notify the Dallas Regional Office about expected delays in Reports of Income and Condition or other submissions and about difficulties meeting publishing obligations for branch actions and temporary facilities. It highlights Regulation Z flexibility for principal dwelling-secured loans where a borrower has a “bona fide personal financial emergency,” and provides for expedited processing of requests to operate temporary banking facilities, typically starting with telephone notice. FEMA may make additional disaster-area designations as further damage assessments are completed.