Federal Reserve Act, section 7

in the case of a stockholder with total consolidated assets of $10,000,000,000 or less, 6 percent.

the smaller of-- the rate equal to the high yield of the 10-year Treasury note auctioned at the last auction held prior to the payment of such dividend; and 6 percent;

Any amounts of the surplus funds of the Federal reserve banks that exceed, or would exceed, the limitation under subparagraph (A) shall be transferred to the Board of Governors of the Federal Reserve System for transfer to the Secretary of the Treasury