; and (2) may provide that the amount and timing of any payments or refunds to the institution by the person should be no less favorable than if the institution were a separate taxpayer. (d) Prohibition on controlling interests A person that is a commercial firm, as defined in section 602 of the Bank and Savings Association Holding Company and Depository Institution Regulatory Improvements Act of 2010 ( 12 U.S.C. 1815 note), shall not obtain a controlling interest in a covered depository institution. (e) Public interest If the appropriate banking supervisor finds that it is in the public interest and has reasonable cause to believe it is necessary to protect the customers of a covered depository institution, the supervisor may— (1) conduct an examination of a legal entity with a controlling interest in a covered depository institution or otherwise require information from the person