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.
Residential MSRs
COVID-19 Medical Advances and Economic Recovery Timeline
Frank Wilary, Principal Introduction We are at the beginning stages of the reopening process. As of mid-May 2020, 42 states have partially opened their economies. The level of permitted increased […]
Mortgage Servicing Marketplace in the Face of COVID-19
OVERALL We are currently witnessing a global economic slowdown due to the COVID-19 outbreak and most economists are projecting a pandemic-driven severe recession. In response to the outbreak, the Federal […]
Community Bank Leverage Ratio and the MPF Program: Coronavirus Update
Released April 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 […]
The FHLBank MPF® Program and Credit Enhancement
ACCOUNTING FOR THE MPF CREDIT ENHANCEMENT To account for the MPF® program credit enhancement a PFI must differentiate the accounting for the CE Recourse Obligation amount – the maximum loss […]
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 […]
Community Bank Leverage Ratio Finalized
Released September 2019 introduction On September 17, 2019, the three federal banking agencies issued the final Regulatory Capital Rule: Capital Simplification for Qualifying Community Banking. The rule provides for the […]
Accounting for Sales of Seasoned Loans [White Paper]
Released May 2011 introduction Accounting for the transfer of loans where the consideration received includes an interest only strip can be extremely complex. Did the transfer meet the requirements of […]
Guide to Reporting Under BASEL III for FHLB MPF Program Participants [Resource]
A guide to help you complete your regulatory call report risk-based capital schedule under Basel III. The BASEL III capital rules became effective with the March 2015 regulatory call report […]
BASEL III [White Paper]
The reporting rules for BASEL III became effective on January 1, 2015. The rules have four primary objectives: to increase the quanitity of regulatory capital, to increase the quality of […]