; (B) the provision or rule is unnecessary or unwarranted in order to promote the safety and soundness of the national bank; and (C) the exemption is necessary, appropriate, or consistent with the public interest. (5) Indexation of asset threshold The asset threshold identified in paragraph (1) shall be increased annually at a percentage equal to the percentage change in the total aggregate assets of insured depository institutions for each 12-month period ending in December of each year, rounded to the nearest $10,000,000. . (b) Exemptive authority with respect to savings associations Section 4(a) of the Home Owners’ Loan Act ( 12 U.S.C. 1463(a) ) is amended by adding at the end the following: (4) Exemptive Authority (A) Definition In this paragraph, the term insured depository institution has the meaning given the term in section 3(c) of the Federal Deposit Insurance Act ( 12 U.S.C. 1813(c) ). (B) Exemption Notwithstanding any other provision of law, the Comptroller, after considering the factors in subparagraph (D), may exempt by rule any savings association having less than $10,000,000,000 in total assets from— (i) any provision of this Act; (ii) any rule promulgated under this Act; or (iii) any rule promulgated under any other Act that confers authority on the Comptroller. (C) Conditions The Comptroller may impose conditions on an exemption granted under subparagraph (B). (D) Factors to consider In granting an exemption under subparagraph (B), the Comptroller shall consider, as appropriate, the extent to which— (i) the provision or rule would impose an unnecessary or undue burden or cost on the savings association; (ii) the provision or rule is unnecessary or unwarranted in order to promote the safety and soundness of the savings association