Jan 8 (Reuters) - Bank of America said on Monday it will recognize a non-cash, pre-tax charge of about $1.6 billion in the fourth quarter ended Dec. 31.

"The $1.6 billion net impact is expected to be recognized back into the Corporation's interest income in subsequent periods largely through 2026," the second-largest U.S. bank by assets disclosed in a regulatory filing. (Reporting by Manya Saini in Bengaluru; Editing by Shilpi Majumdar)