Settlements, regulatory head winds and low interest rates battered Bank of America (BAC) and Citigroup (C) in the fourth quarter. BofA reported an 80% decline in earnings per share, to 3 cents. That topped analysts' modest expectations of 2 cents. Revenue tumbled 25% to $18.67 billion. The tumbling earnings were after paying $2.7 billion to settle with mortgage giant Fannie Mae over dud loans it sold off to the mortgage giant during the housing