Banking

Showing 65–80 of 536 results

  • Bank Wire – How S corporation banks can qualify for the pass-through deduction

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 384

    Abstract: This summary of recent developments in banking discusses a new pass-through deduction that allows owners of S corporations and other pass-through entities to deduct up to 20% of their “qualified business income,” subject to some limitations. The article also looks at the Consumer Financial Protection Bureau’s (CFPB’s) renewed focus on compliance with the Homeowners Protection Act and mentions the CFPB’s recent guidance for complying with the mortgage servicing rules.

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  • The big picture – Fight money laundering with visual analytics

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 538

    Abstract: Rapidly advancing technology enables criminals to invent new forms of money laundering. But that same technological progress, in the form of data visualization software, can give a community bank an edge in detecting and preventing money laundering and ensuring the institution’s compliance with the Bank Secrecy Act and Anti-Money Laundering. This article suggests that visual analytics can be a powerful tool to help banks identify suspicious patterns, relationships, trends or anomalies that are difficult to spot using traditional tools alone.

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  • Fed issues guidance on accounting for leased bank premises

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 552

    Abstract: Most community banks are preparing for the Financial Accounting Standards Board’s new lease accounting standard’s impact on loan covenants and regulatory capital. But banks also need to consider its potential impact on investment in bank premises, such as office space and retail branch leases. This article explains when the new rules take effect, their impact on operating leases and the Regulation H implications. The article notes that investment timing can be significant.

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  • Opportunity Zones: Can your bank benefit?

    Summer 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 893

    Abstract: The Opportunity Zone program, created by the Tax Cuts and Jobs Act of 2017, provides investors with a powerful tax incentive to make long-term investments in state-designated economically distressed communities. This article discusses the benefits of the program for community banks, including the opportunity to make loans in connection with development projects that might otherwise not be economically feasible — absent the tax breaks available in opportunity zones. A sidebar addresses the fact that loans in economically distressed areas also may help banks meet their obligations under the Community Reinvestment Act.

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  • Turning on a dime – Lending to a business undergoing a pivot

    June / July 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 426

    Abstract: If an existing borrower decides to change course, how should the lender evaluate a subsequent loan application? This article lists some questions that will help determine whether a borrower’s new business model is viable — such as why the business needs to pivot, how the loan will help the company pivot and whether the borrower has experience pivoting. The article points out that it’s important for the lender to understand the degree of risk associated with the move and the likelihood that the borrower will be able to reinvent the business.

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  • What will keep your borrowers coming back?

    June / July 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 576

    Abstract: To prevent borrowers from seeking better loan deals at some point down the road, lenders need to develop their borrower relationships with specific, targeted strategies that will ensure borrowers stay over the long term. This article explains some of those retention strategies, including proactively offering refinancing options and becoming a referral source for value-added services. It suggests that encouraging borrowers to feel they can rely on their lenders’ services gives them much less incentive to look elsewhere.

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  • Ways to help borrowers qualify for affordable financing

    June / July 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 644

    Abstract: Small businesses may benefit from obtaining financing from lending institutions at strategic points in their trajectories. That may prove impossible, though, if they’ve neglected to establish a good business credit score. This article suggests some ways that lenders can provide their borrowers with valuable advice on how to up their credit game. It further notes that established business credit is an intangible asset that can make a borrower more attractive to potential investors.

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  • Help borrowers retire on their terms

    June / July 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 788

    Abstract: Selling a small business is a complicated undertaking — especially if the seller has no prior experience doing so. This article offers suggestions on how a lender can help a borrower prepare for a business sale and retirement, including determining the best retirement date and helping evaluate potential buyers. It notes that providing assistance in a business transition can position the lender’s institution as an invaluable resource for the seller — and eventual buyer. A sidebar lists questions that a borrower facing retirement should ask.

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  • Bank Wire – CECL: Banking agencies offer regulatory capital relief

    Spring 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 419

    Abstract: This summary of recent developments in banking discusses a recently finalized rule issued by the federal bank regulatory agencies offering banks relief from the regulatory capital impact of the new Current Expected Credit Loss standard. It also notes that setting a bring-your-own-device policy can enable a bank to control these devices and manage the risk associated with the rise of smartphone use by employees. Finally, it points out that federal bank regulatory agencies have approved a lengthened examination cycle.

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  • Federal Reserve focuses on emerging risks

    Spring 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 587

    Abstract: Late last year, the Federal Reserve released its inaugural Supervision and Regulation Report. The report is designed to summarize banking conditions and the Fed’s supervisory and regulatory activities. This article offers some highlights from the report, including the facts that the U.S. banking system is generally strong and loan growth remains robust. But the article states that some large financial institutions continue to work to meet supervisory expectations in specific risk management areas involving weaknesses in compliance, internal controls, model risk management, operational risk management and information technology infrastructure, among others.

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  • Staying ahead of the game – Review your real estate valuation program

    Spring 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 732

    Abstract: The value of real estate collateral typically is fundamental to the value of many loan portfolios. So it’s important to stay on top of real estate value fluctuations and obtain periodic appraisals according to the rules. This article points out that lenders should understand interagency guidelines, maintain program independence, use selection criteria for valuators and become familiar with appraisal standards. The article suggests that, to ensure real estate collateral is sound, it’s important to set up an effective, efficient and comprehensive review program.

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  • What does the new lease accounting standard mean for banks?

    Spring 2019
    Newsletter: Community Banking Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 861

    Abstract: The Financial Accounting Standards Board’s new lease accounting standard takes effect this year for public business entities — and fiscal years beginning after December 15, 2019, for other organizations. The new standard may affect banks in two ways: First, it will cause many customers’ balance sheets to swell, which may cause some customers to violate loan covenants. Second, it will have an impact on banks’ own balance sheets, which may affect their capital ratios. This article discusses the ins and outs of the new standard, while a sidebar explains how to add flexibility to loan covenants.

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  • Under stress – How to stress test a borrower’s financials

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 393

    Abstract: Conducting a so-called “stress test” of a prospective borrower’s financial position and its ability to withstand a crisis can provide a window into its inner workings and leadership. This article suggests three steps for stress testing a borrower’s financial health. The article points out that stress tests can help a lender assess a potential borrower’s level of preparedness. Stress testing also can help the borrower identify and reinforce any vulnerable areas.

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  • Risk vs. reward: How should you assess new customers?

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 548

    Abstract: Lenders who branch out and pursue new lending opportunities need to “dial up” their due diligence procedures to ensure a prospective borrower is creditworthy. This article points out that these procedures include reviewing historical financial statements, conducting interviews, and benchmarking performance over time and against industry averages. It notes that lenders who do this analytical legwork may unearth hidden risks and liabilities.

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  • Key person risks – Help borrowers stay on course when turnover rocks the boat

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 630

    Abstract: One unexpected change that can have a ripple effect within a business is the resignation or departure of a top manager or key employee. It can be difficult to fill some staff members’ shoes, especially over the short term. This article presents some tips lenders can offer borrowers to help them plan for unexpected events and become more resilient in the face of change. Helping borrowers plan for, and adjust to, the loss of a key person will lead to a healthier bottom line for all involved.

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  • Lending to businesses that sell overseas

    April / May 2019
    Newsletter: Commercial Lending Report

    Price: $225.00, Subscriber Price: $157.50

    Word count: 808

    Abstract: Most domestic companies sell primarily to customers based in the United States. But some generate significant revenue from overseas customers — and every foreign market presents a unique set of risks. This article explains that lenders who receive loan applications from companies with an international customer base will need to evaluate those companies differently than they would if the companies only operate domestically. The article notes that, though there are issues to be resolved, the rewards of lending to companies with a presence abroad may justify the risks. A sidebar offers tips for tapping into local professionals’ knowledge about a potential borrower.

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