Resources

As the third of six sessions during Wilary Winn University 2026, this presentation provides an overview of the factors considered when contemplating a merger of equals.

This is the second of six sessions presented during Wilary Winn University 2026.

The first of six sessions during Wilary Winn University 2026 explores MSR Valuations.

This May 2026 white paper update provides readers with an overall perspective of the credit union merger marketplace through 2025 as well as valuation metrics from the work that Wilary Winn has performed.

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.

A defensible CECL reserve is the outcome of a framework designed to translate evolving credit risk into an explainable estimate of expected loss. This white paper outlines four structural pillars that determine whether a CECL implementation produces opaque results or a reserve that can be clearly interpreted, governed, and defended.

This April 2026 white paper is an update of the 2016 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009, while addressing the most common questions we encounter.

This April 2026 white paper is an update to the 2018 version and is designed to share what we have learned since the FAS ASC 805 purchase accounting rules took effect in 2009 and addresses the most common questions we encounter.

This paper, released in 2026, is an update to the 2017 version. Goodwill is an intangible asset arising from the purchase accounting required when completing a merger or acquisition. The resulting goodwill can be amortized or remain on the balance sheet at recorded value subject to annual impairment testing.