If by IRDs you mean substitute checks as defined in the law, the warranty provisions don't vary with regard to the type of account. Consumers get expedited recrediting procedures that businesses aren't entitled to, and a whole lot more paper (read: disclosures). But businesses receive the same warranty protections.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8