The Federal Reserve released its annual Comprehensive Capital Analysis and Review, or CCAR, stress test results, which show which banks will be allowed to increase their dividends or initiate share buyback programs, and which won't. Among the big banks, the only one to fail the test this time around was Citigroup (NYSE:C), it's second time failing in three years. Citigroup had conducted its own internal analysis and was confident it would be found in compliance with the Fed's wishes, so what went wrong?

In this segment of Thursday's Where the Money Is, Motley Fool banking analysts Matt Koppenheffer and David Hanson take a look at Citigroup, its relatively new CEO Michael Corbat, and how there could be such a discrepancy between Citigroup's analysis and the Fed's.