WASHINGTON — At a time when banks are strapped for capital and acquirers capable of taking over troubled banks seem in short supply, regulators are proposing to let buyers count some goodwill toward Tier 1 capital.

Under current rules, buyers must deduct goodwill tied to a deal from capital. But under a plan issued by the four banking and thrift agencies this week, acquirers could count whatever goodwill is used to defer taxes toward meeting regulatory capital requirements.

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