From the SEC Brief: "The Department of Treasury invested an additional $20 billion in Bank of America in January 2009 pursuant to the Targeted Investment Program (TIP")…The TIP investment was made following discussions [Ken] Lewis and Joe Price, Bank of America's Chief Financial Officer, held in mid-December 2008 with senior officials from the Federal Reserve and Department of Treasury concerning Merrill's losses in the fourth quarter of 2008. According to Bank of America, during those discussions Bank of America provided the Federal Reserve and Treasury officials with a Merrill financial document that included the expected VICP [bonus] expense of $3.373 billion for 2008 as a separate line item."