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Secondary Market Agricultural Loan Servicing and Accounting Implications [White Paper]
This November 2024 white paper provides insight into agricultural loan programs and the servicing rights arising from the sale of whole loans or loan participations.
Understanding Duration Analysis: A Concept for Asset Liability Management [White Paper]
This Wilary Winn white paper examines duration analysis in ALM and its significance for institutions in strategically managing interest rate risk, optimizing capital allocation, and enhancing profitability.
FDIC Training on CECL & Liquidity [PowerPoint]
This Wilary Winn-led training for the FDIC provides insights on CECL as well as liquidity risk management in a regulatory context, compares CECL models, and gives actionable guidance.
Bank Merger and Acquisition Activity [White Paper]
Providing an overall perspective of the banking merger and acquisition marketplace, this September 2024 white paper includes industry-wide data on bank mergers and acquisitions since 2000, with a focus on 2022-2024.
Beyond CECL Compliance: Leveraging CECL to Enhance Risk Management [White Paper]
This August 2024 white paper explores the opportunity to use CECL as a strategic tool for enhanced risk management. By moving beyond the minimum compliance requirements and integrating CECL into broader risk management frameworks, financial institutions can transform a regulatory requirement into a competitive advantage.
Credit Union Merger Results Through 2023 [White Paper]
This June 2024 white paper, an update to our 2021 version, provides readers with an overall perspective of the merger marketplace as well as valuation metrics from the work that Wilary Winn has performed.
Insights From the SBA 7(a) Loan Program [White Paper]
This April 2024 white paper examines the historical trends from the SBA 7(a) loan program and analyzes sector-specific loan performance, informing risk management decisions for community financial institutions.
The State of CECL in 2024 [White Paper]
This white paper describes credit quality metrics at financial institutions versus loss reserves across the industry and emphasizes the need for an adaptive, prospective CECL model.
CECL Models: Comparing WARM to DCF [White Paper]
This December 2023 white paper compares the weighted average remaining maturity ("WARM") and discounted cash flow ("DCF") models used to estimate CECL reserves.
SBA 7(a) Loans and Secondary Market Accounting Implications [White Paper]
Published in October 2023, this white paper provides insight into the SBA 7(a) loan program and the servicing rights arising from the sale of the guaranteed portion.
M&A Accounting Implications in the Current Economic Environment [CUNA Finance Council PowerPoint]
This presentation, delivered at the CUNA Finance Council Conference in May 2023, focuses on the key accounting implications that a merger can have on credit union financial statements on day one and thereafter.
Mortgage Servicing Rights Valuation – Input Assumption & Shocks [White Paper]
This April 2023 white paper provides insight into the valuation of mortgage servicing rights (MSRs) and the key assumptions used to value them.