More on Goldman's bank call: Banks need a "Plan B," says the Goldman team. Citigroup (C): Spin off North American real estate assets and write off deferred tax assets. Morgan Stanley (MS): Reduce fixed income assets and use the capital to buy back shares. BofA (BAC), Regions (RF), Zion (ZION), KeyCorp (KEY) - more of the same. Growth isn't there, so cut costs, sell off certain divisions, return capital to shareholders.