; (ii) a description of all affiliated or parent entities and the relationship of the affiliated or parent entity with the payment stablecoin issuer; and (iii) any other information the Board and the Comptroller or State bank supervisor, as applicable, may by rule reasonably require; and (B) if required by the Comptroller or State bank supervisor, as applicable, and the Board, execute a tax allocation agreement with the depository institution that— (i) expressly states that an agency relationship exists between the person and the depository institution with respect to tax assets generated by the depository institution, and that the tax assets are held in trust by the person for the benefit of the depository institution and will be promptly remitted to the depository institution; and (ii) may provide that the amount and timing of any payments or refunds to the depository institution by the person should be no less favorable than if the depository institution were a separate taxpayer. (2) Examination and divestiture (A) In general If the Comptroller or State bank supervisor, as applicable, and the Board determine it would be manifestly in the public interest and that reasonable cause exists to believe it is necessary to protect the customers of a depository institution that is a payment stablecoin issuer, the Comptroller or State bank supervisor, as applicable, and the Board may— (i) conduct an examination of a person with controlling interest in the depository institution or otherwise reasonably require information from the person