(a) Subpart A of this part prescribes the procedures for merging one or more credit unions with a continuing credit union where at least one of the credit unions is federally insured.(b) Subpart B of this part prescribes the procedures and notice requirements for termination of federal insurance or conversion of federal insurance to non-Federal insurance, including termination or conversion resulting from a merger.(c) Subpart C prescribes required forms for use in conversion of federal insurance to non-Federal insurance.(d) Nothing in this part restricts or otherwise impairs the authority of the NCUA to approve a merger pursuant to section 205(h) of the Act.(e) This part does not address procedures or requirements that may be applicable under state law for a state credit union. 70 FR 3288 , Jan. 24, 2005, as amended at 85 FR 62213 , Oct. 2, 2020 Nomenclature changes to subpart C of part 708b appear at 84 FR 1607, Feb. 5, 2019.