Summary of BANK OF AMERICA CORP /DE/

ITEM 8.01. OTHER EVENTS
On January 1, 2009, pursuant to the terms and conditions of the Agreement and Plan of Merger, dated as of September 15, 2008, as amended by Amendment No. 1, dated as of October 21, 2008 (the "Merger Agreement"), between Bank of America Corporation, a Delaware corporation ("Bank of America") and Merrill Lynch & Co., Inc. ("Merrill Lynch"), a wholly owned subsidiary of Bank of America merged with and into Merrill Lynch, with Merrill Lynch continuing as the surviving corporation and as a subsidiary of Bank of America.
Bank of America is filing this Current Report on Form 8-K for the purpose of providing the audited consolidated balance sheets of Merrill Lynch as of December 26, 2008 and December 28, 2007, and the related consolidated statements of (loss)/earnings, changes in stockholders' equity, comprehensive (loss)/income and cash flows for each of the three years in the period ended December 26, 2008. These financial statements are attached hereto as Exhibit 99.1.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits.

The following exhibits are filed herewith:

EXHIBIT NO.                            DESCRIPTION OF EXHIBIT

   23.1        Consent of Independent Registered Public Accounting Firm of Merrill
               Lynch & Co, Inc., Deloitte & Touche LLP

   99.1        The audited consolidated balance sheets of Merrill Lynch & Co., Inc.
               as of December 26, 2008 and December 28, 2007, and the related
               consolidated statements of (loss)/earnings, changes in stockholders'
               equity, comprehensive (loss)/income and cash flows for each of the
               three years in the period ended December 26, 2008

   99.2        Report of Independent Registered Accounting Firm, dated February 23,
               2009 (included in Exhibit 99.1)

Table of Contents