Resolution Trust Corporation Loss Reduction and Funding Act of 1992

Resolution Trust Corporation Loss Reduction and Funding Act of 1992 - Amends the Federal Home Loan Bank Act to direct the Secretary of the Treasury to provide additional funding to the Resolution Trust Corporation (RTC).

Declares that the purpose of this Act is to directly reduce the amount of taxpayer funds otherwise required to be appropriated to the RTC by removing the threat of large losses which would accrue in connection with the resolution of savings associations which would be healthy but for the supervisory goodwill acquired by them in transactions with Federal regulatory agencies.

Prohibits any court from taking into account the supervisory goodwill buy-back program (established by this Act) when considering litigation between certain savings associations and the United States.

Sets guidelines for a supervisory goodwill buy-back program which replaces the supervisory goodwill of a qualified savings association with tangible capital (thus precluding the closing of such institutions). Provides that if a qualified savings association meets all fully phased in capital standards after receiving funds for its goodwill, then such standards will apply to the association.

Prescribes annual assessment guidelines for such qualified savings associations. Prohibits a savings association from making any capital distribution or paying any dividend until the sum of its imposed assessments equals or exceeds the replacement amount it has received.

Requires the Director of the Office of Thrift Supervision to promptly determine upon enactment of this Act those savings associations eligible for inclusion in the supervisory goodwill buy-back program.