; (2) the number of minority depository institutions that are eligible to participate in such program but do not have large financial institution mentors; and (3) recommendations for how to match such minority depository institutions with large financial institution mentors. (b) Definitions In this section: (1) Covered mentor-protege program The term covered mentor-protege program means a mentor-protege program established by the Secretary of the Treasury pursuant to section 45 of the Small Business Act ( 15 U.S.C. 657r ). (2) Large financial institution The term large financial institution means any entity— (A) regulated by the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, or the National Credit Union Administration; and (B) that has total consolidated assets greater than or equal to $50,000,000,000. 12. Custodial deposit program for covered minority depository institutions and impact banks (a) In general Not later than one year after the date of the enactment of this Act, the Secretary of the Treasury shall issue rules establishing a custodial deposit program under which a covered bank may receive deposits from a qualifying account. (b) Requirements In issuing rules under subsection (a), the Secretary of the Treasury shall— (1) consult with the Federal banking agencies; (2) ensure each covered bank participating in the program established under this section— (A) has appropriate policies relating to management of assets, including measures to ensure the safety and soundness of each such covered bank; and (B) is compliant with applicable law