FFIEC Training [PowerPoint]
On March 22, 2022, we led a training for the FFIEC on trends in the mortgage banking marketplace, pipeline risk management, and mortgage servicing rights.
Mortgage Banking Derivatives
COVID-19 Medical Advances and Economic Recovery Timeline
Released May 2020 Introduction This white paper, along with its predecessor, released last month, attempts to build an economic recovery timeline based upon medical initiatives currently underway to combat the […]
Mortgage Servicing Marketplace in the Face of COVID-19
Released April 2020 INTRODUCTION COVID presented two challenges to mortgage servicing rights valuation experts in the early months of 2020. First, how to properly incorporate the potential credit and prepayment […]
Community Bank Leverage Ratio and the MPF Program
Released March 2020 introduction The Community Bank Leverage Ratio (“CBLR”) final rule was recently adopted by the federal banking agencies and became effective on January 1, 2020. The rule is […]
All You Ever Wanted to Know About Mortgage Banking [AICPA PowerPoint]
Initially offered at the 2017 AICPA Conference on Credit Unions, All You Ever Wanted to Know About Mortgage Banking offers an all-inclusive insight into a credit union’s mortgage banking operation. This presentation […]
Mortgage Lending in the Near Term – The Good, The Bad and the Ugly [FHLB Topeka PowerPoint]
Interest rates are up, refinances are down, and the CFPB has recently released dizzying amounts of regulation regarding mortgage lending, with more to come. Lenders are asking – should I […]
Accounting & Regulatory Guidance for the MPF® Program [Resource]
The accounting and regulatory reporting for mortgage banking activities is relatively complex. For example, locking in a rate with a borrower for a loan to be sold into the secondary […]
Accounting & Regulatory Reporting for Mortgage Servicing Rights [White Paper]
Accounting for Mortgage Banking Activities Mortgage Servicing Rights Released January 2012 INTRODUCTION Mortgage banking involves relatively sophisticated financial activities, including the creation of derivatives, hedging, and the intricacies of mortgage […]
Accounting & Regulatory Reporting for Mortgage Banking Derivatives [White Paper]
accounting for mortgage banking activities Interest Rate Lock Commitments, Forward Sales Commitments and Closed Loans Held for Sale Released March 2012 introduction Mortgage banking involves relatively sophisticated financial activities including […]