Next week, the Federal Deposit Insurance Corporation will propose final conditions securitized assets will have to meet to benefit from safe harbor protection when the issuer goes into conservatorship or receivership. The agency had issued and extended an interim safe harbor rule through September 30. This followed accounting changes introduced in the summer of 2009 that disqualified most securitizations by bringing them onto banks’ balance sheets. The FDIC’s move this time around, however, is not an extension because the agency intends to reveal its final rule on how it will treat the securitizations of an entity under its receivership or conservatorship.