This Manual covers mergers and conversions involving both federal and state chartered credit unions and corporate credit unions. It summarizes portions of the following regulations: Mergers of Federally-Insured Credit Unions; Voluntary Termination or Conversion of Insured Status, Part 708b of NCUA's Rules and Regulations. Chartering and Field of Membership Manual, NCUA Interpretive Ruling and Policy Statement (IRPS) 03-1.