This April 2023 white paper provides insight into the valuation of mortgage servicing rights (MSRs) and the key assumptions used to value them.
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.
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 COVID-19 pandemic.
This ...
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 risks into the ...
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 optional and designed to simply the ...
Released March 2020
Introduction
This white paper is an excerpt from our Accounting and Regulatory Guidance for the MPF® program, April 2020, Version 11. It focuses on the required accounting for the credit enhancement fees as well ...
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 optional and designed to simplify the ...
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 use of ...
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 “true sale” accounting?
The ...
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 considered synthetic securitizations where Participating ...
Released January 2015
Introduction
BASEL III introduced major changes to the calculation of risk-based capital. It had direct effects on our clients that:
Owned mortgage servicing rights;
Owned TruPs;
Owned non-Agency MBS; ...
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 considered synthetic securitizations where Participating ...
