ITEM 2.06 MATERIAL IMPAIRMENTS

On September 16, 2009, the Board of Directors of BCSB Bancorp, Inc. (the "Company") concluded that during the three months ending September 30, 2009, the Company will record a $2.3 million impairment charge to write off all goodwill recorded in connection with the Company's 2002 acquisition of WHG Bancshares Corporation. The goodwill impairment charge is a non-cash adjustment which has no effect on cash flows, liquidity, tangible capital or regulatory capital ratios. There will be no tax benefit associated with this charge. The determination of the impairment followed the Company's annual review of its goodwill, which was performed by a third party that specializes in these types of valuations. The goodwill analysis indicated an impairment which was taken pursuant to generally accepted accounting principles, in particular, Statement of Financial Accounting Standards No. 142. The impairment is primarily due to declines in (i) the stock prices of financial institutions comparable to the Company, and (ii) fair market valuations with respect to mergers and acquisitions of financial institutions similar to the Company, which occurred during the goodwill analysis review period. For more information, see the Company's press release dated September 17, 2009, which is filed as Exhibit 99.1 to this report and incorporated herein by reference.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) Not applicable.

(b) Not applicable.

(c) Not applicable.

(d) The following exhibit is furnished herewith:

Exhibit 99.1 Press Release dated September 17, 2009