Indiana Code Title 28. Financial Institutions § 28-14-4-3

(A) reaffirms annually that the corporate fiduciary expects to use the real property as a corporate fiduciary office or a facility in the future;  and

(B) explains the reason why the real property has not yet been used as an office or a facility;  and

(A) the continued holding of the real property does not endanger the safety and soundness of the corporate fiduciary;  and

(B) the corporate fiduciary is holding the real property to use in the future for one (1) of the purposes set forth in section 1(b)(1) and 1(b)(2) of this chapter.