We (bank trustee/custodian) have recently been asked to certify that our statements comply with FAS 157 or that we intend to comply with FAS 157. Are any other bank trustees or custodians out there getting similar requests?

Here's a link to FAS 157, if you'd like to read it: http://www.fasb.org/pdf/fas157.pdf

It's generally applicable for fiscal years beginning after 11/15/2007.

Thanks for the link, but I'm more interested in hearing whether trust depts. are receiving inquiries about FAS 157. If so, how are they responding?