Bank of America Corporation and its subsidiaries (the Corporation) reports the results of its operations through six business segments: Deposits, Global Card Services, Home Loans & Insurance, Global Banking, Global Markets and Global Wealth & Investment Management, with the remaining operations recorded in All Other. As previously disclosed in the Quarterly Report on Form 10-Q for the quarter ended March 31, 2009, effective January 1, 2009, as a result of the acquisition of Merrill Lynch & Co., Inc., the Corporation changed the basis of presentation from three segments to the above six segments. The former Global Consumer and Small Business Banking now is reflected in three separate business segments: Deposits, Global Card Services and Home Loans & Insurance. In order to better coordinate the Corporation's consumer payments businesses, the Corporation consolidated its consumer and small business card products into Global Card Services; therefore, debit card has moved from Deposits to Global Card Services. The former Global Corporate and Investment Banking now is divided into Global Banking and Global Markets. Prior period amounts have been reclassified to conform to current period presentation. These changes did not have an impact on the previously reported consolidated results of the Corporation.

This Current Report on Form 8-K is being filed solely to reclassify the historical business segment information in the Annual Report on Form 10-K for the year ended December 31, 2008 (the "Annual Report"). Portions of the following items from the Annual Report reflect the reclassified business segment information:

• Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations (filed as Exhibit 99.1 and incorporated herein by reference).

• Part II, Item 8. Financial Statements and Supplementary Data (filed as Exhibit 99.2 and incorporated herein by reference).

The reclassification of historical business segment information in the Annual Report had no impact on the Corporation's consolidated balance sheets, statements of income, statements of changes in shareholders' equity or statements of cash flows. Additionally, these Annual Report items do not reflect any financial results subsequent to December 31, 2008.

(d) Exhibits

The following exhibits are filed herewith:

Exhibit No.                             Description of Exhibit
23                 Consent of PricewaterhouseCoopers LLP

99.1               Part II, Item 7. Management's Discussion and Analysis of
                   Financial Condition and Results of Operations

99.2               Part II, Item 8. Financial Statements and Supplementary Data