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Read this article: 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.

Read this article: Understanding Duration Analysis [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.

Read this article: 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.

Read this article: 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.

Read this article: Beyond CECL Compliance: Leveraging CECL to Enhance Risk Management [White Paper]

Released in August 2024, this white paper explores the crucial opportunity that CECL provides institutions when used as a strategic tool to enhance risk management practices.

Read this article: 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.

Read this article: 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.

Read this article: 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.

Read this article: 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.

Read this article: 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.