Community Banking Advisor
Showing 161–176 of 251 results
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BANK Wire – Study links higher CRE concentrations with bank failure
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 423
Abstract: This issue’s “BANK Wire” discusses a Federal Reserve and OCC white paper that analyzes the impact of the OCC’s 2006 commercial real estate concentration guidance regarding enhanced credit risk controls. It also looks at an IRS private letter ruling on whether a financial institution has a tax-reporting obligation with respect to account-opening bonuses for new IRAs or Section 529 college savings plans. In addition, it notes a survey showing a swift rise in mobile banking and discusses the Consumer Financial Protection Bureau’s recently published mortgage rule compliance guide.
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Accounting for credit losses – Getting ready for big changes
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 513
Abstract: For community banks, accounting for credit losses — which are reflected in the allowance for loan and lease losses (ALLL) — is a critical process that can have a significant impact on earnings and capital. Recently, both the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued proposals to change the way financial institutions determine when and how credit losses should be recognized. This article looks at the different proposals and what the future might hold.
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What do you know about ESOPs?
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 725
Abstract: This article looks at some of the basics of an ESOP — an employee stock ownership plan. An ESOP is a qualified retirement plan that invests in the bank’s own stock. A bank’s contributions to an ESOP are tax deductible, and a leveraged ESOP can be a highly tax-efficient vehicle for raising capital. Furthermore, an ESOP can be a powerful incentive for attracting, retaining and motivating employees. But there are pros and cons for S and C corporations.
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Community banks: Prepare for an M&A surge
Summer 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 867
Abstract: The confluence of several factors — including a struggling economy, intense competition and a challenging regulatory environment — is putting pressure on community banks to consider mergers and acquisitions (M&As) as a growth strategy. This article considers a number of issues that small banks will confront as they go through the merger or acquisition process. It discusses the importance of obtaining a professional valuation and performing due diligence, along with whether to structure the transaction as a merger or as an asset or stock acquisition. A sidebar looks at the findings of the FDIC’s Community Banking Study on banking industry consolidation.
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BANK Wire – CFPB issues mortgage ability-to-repay rule
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: This issue’s “BANK Wire” discusses the Consumer Financial Protection Bureau’s final rule amending Regulation Z, requiring mortgage lenders to make a reasonable, good-faith determination of a borrower’s ability to repay the loan. It also looks at the OCC’s warning that banks’ efforts to increase profitability may lead to inappropriate risk-taking, and at an FDIC study that addresses structural change, the geography of community banking, comparative financial performance, balance sheet strategies and capital formation.
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Borrowers are not created equal – Use financial statement reconciliations to compare diverse customers
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 619
Abstract: “Normalizing” reconciliations to the income statement and balance sheet is necessary when comparing diverse borrowers. A thorough knowledge of accounting helps lenders prepare dissimilar customers’ financial statements for apples-to-apples comparisons and to aid in underwriting decisions. This article offers a basic explanation of this accounting tactic, taking into account varied accounting methods, one-time events and related-party transactions.
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Suspicious activity reports: Are you using “key terms”?
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 582
Abstract: One detail that banks often overlook when filing suspicious activity reports is FinCEN’s list of key terms to include in the narrative section. Using these terms helps law enforcement officials detect fraud and money laundering more quickly, which, in turn, helps protect bank customers. This article describes a few examples of these terms.
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Take the stress out of stress testing
Spring 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 857
Abstract: Stress testing can be a powerful tool for evaluating the impact of adverse external events on a bank’s earnings, capital adequacy and other performance measures. It also can guide an institution’s risk management and capital planning efforts. But until recently, there’s been some confusion about regulators’ expectations for stress testing by community banks. This article discusses new OCC supervisory guidance on this topic, looking at a variety of stress testing methods. A sidebar notes the circumstances under which institutions are expected to employ enhanced risk management techniques, including stress testing.
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BANK Wire – Get ready for new capital requirements
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 411
Abstract: This issue’s “BANK Wire” discusses new regulatory capital requirements designed to increase the quality and minimum quantity of capital for most banks. This might require action by some community banks; a federal calculator is available to help banks get a sense of the requirements’ potential impact. In addition, the feature discusses an OCC handbook on managing unique and hard-to-value assets held in fiduciary or custody accounts, and describes a regulatory calendar developed by the FDIC to help community banks keep abreast of changes in federal banking laws, regulations and supervisory guidance.
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When a leadership change is in order, be a resource
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 681
Abstract: Lenders often form long-term, and even close, relationships with their business loan customers. So when a customer needs to turn over the management reins to a replacement, it may be hard for them to say good-bye to the old and hello to the new. But the well-being of the customer’s business may depend on it. This article shows how lenders can use their expertise to help customers choose the best leadership to guide their company into the future.
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Risky business – OCC report analyzes threats faced by banks
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 869
Abstract: The Office of the Comptroller of the Currency recently unveiled its Semiannual Risk Perspective report. The report outlines the primary risks community banks face, presenting data in four areas: the operating environment; the condition and performance of the banking system; funding, liquidity, and interest rate risk; and regulatory actions. A sidebar discusses interest rate risk and how to manage it.
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Inadequate IT procedures expose banks to liability for online fraud
Winter 2013
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: In today’s cyberworld, where would-be thieves are finding ever more clever ways to commit fraud and theft, it’s critical that banks offering online banking implement effective, risk-based security procedures. Not only is it good business in terms of customer satisfaction, but it can also help protect a bank against liability for online fraud. This article discusses a court case in which one bank learned this lesson the hard way when the court found that the bank’s security procedures weren’t commercially reasonable.
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BANK Wire – Expanded reporting of interest paid to nonresident aliens
Fall 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 422
Abstract: This issue’s “BANK Wire” looks at expanded reporting requirements for interest paid to nonresident aliens; the scheduled end of mandatory unlimited coverage of non-interest-bearing transaction accounts and Interest on Lawyer Trust Accounts (IOLTAs); and new federal interagency guidance to help protect military homeowners who receive Permanent Change of Station (PCS) orders.
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Looking for trouble – When is a loan restructuring a TDR?
Fall 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 637
Abstract: Classifying restructured loans as “troubled debt restructurings” (TDRs) could have a significant impact on a bank’s financial statements. A restructuring is a TDR if a bank or other creditor, for economic or legal reasons related to a borrower’s financial difficulties, grants a concession to the borrower it wouldn’t otherwise consider. But what qualifies as a “concession”? This article discusses recent guidance on this matter from the Financial Accounting Standards Board (FASB) and the Office of the Comptroller of the Currency (OCC).
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Where the fraudsters go
Fall 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 652
Abstract: Fraud hurts many aspects of a business — including its ability to repay its bank loans. An astute lender knows where to look on a client’s balance sheet to catch a whiff of fraud. Because fraud escalates in down economies, lenders have their work cut out for them — but less so if they know what they’re looking for. This article discusses specifically what to look for when examining inventory and accounts receivable and payable.
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Cloud computing: What banks need to know
Fall 2012
Newsletter: Community Banking Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 792
Abstract: Moving IT operations to the “cloud” offers substantial benefits, but many banks are reluctant to embrace cloud computing because of concerns about information security, data reliability and regulatory compliance. These concerns are legitimate, particularly when outsourced cloud services are provided over the Internet. This article discusses cloud computing and its benefits, but also shows how banks can conduct thorough due diligence and take other steps to manage the risks. A sidebar offers three specific due diligence tips.