(Image source: businessinsider.com) Shares of Bank of America Corp (NYSE:BAC) are falling this morning after detecting a calculation error in its capital plans submitted to the Fed. The error was due to an incorrect adjustment of certain structured notes related to its 2009 acquisition of Merrill Lynch. As a result, the bank will suspend its current capital action plan and downwardly revise its regulatory capital amounts and ratios. Therefore, the previous $4 billion increase in buyback and the $0.05 per share hike in quarterly dividends will not occur. The bank plans to resubmit its 2014 capital plan to the Fed.