This Wilary Winn paper is a comprehensive guide for credit unions on the proper call report treatment of servicing rights under the fair value or amortization method, as well as reporting requirements for the credit-enhanced loan sales under the FHLB MPF™ Program.
This comprehensive guide details the proper 051 call report treatment of servicing rights under both fair value and amortization methods, including reporting requirements for credit-enhanced loan sales under the FHLB MPF™ Program, and Basel III impacts.
This comprehensive guide outlines the proper 041 call report treatment of servicing rights under both fair value and amortization methods, including reporting requirements for credit-enhanced loan sales under the FHLB MPF™ Program, and Basel III impacts.
The fourth of six sessions presented during Wilary Winn University 2026, this presentation explores MSR model inputs, recapture assumptions, and more.
The first of six sessions during Wilary Winn University 2026 explores MSR Valuations.
This guide is designed to provide Participating Financial Institutions (“PFIs”) with assistance in complying with the accounting and regulatory requirements resulting from delivering loans to the Federal Home Loan Banks (“FHLBanks”) under the Mortgage Partnership Finance® (“MPF”) Program.
Updated from our earlier version, this white paper discusses the relevant assumptions used when valuing MSRs, along with identifying the impact that shocking assumptions have on the overall fair value of a mortgage servicing right.
This Wilary Winn webinar, originally presented in June 2025 to the staff at Baker Tilly, provides a comprehensive overview of the residential mortgage and SBA 7(a) loan markets, with a focus on valuation and accounting considerations.
Summary The BASEL III capital rules became effective with the March 2015 regulatory call report filing. Under the new rules, loan sales with limited recourse under the MPF® Program are…
On June 27, 2023, we led a training for the FFIEC on trends in the mortgage banking marketplace, pipeline risk management, and mortgage servicing rights.