Mergers of Equals- WW University 2026 [Video & PowerPoint]
Key Takeaway
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. While historically rare, credit union mergers of equals (MOEs) are gaining momentum as a growth strategy. This session helps participants gain a thorough understanding and be better equipped to navigate the complexities of these mergers.
How Can We Help You?
Founded in 2003, Wilary Winn LLC and its sister company, Wilary Winn Risk Management LLC, provide independent, objective, fee-based advice to over 670 financial institutions located across the country. We provide services for CECL, ALM, Mergers & Acquisitions, Valuation of Loan Servicing and more.
Released May 2026
Introduction
Successful MOEs contemplate a variety of considerations, both financial and qualitative. This session provides an overview of the factors considered when contemplating an MOE. We highlight the application of purchase accounting, focusing on the primary implications for the combined institution, including estimated total intangibles, future earnings accretion or amortization, and regulatory capital impact. We discuss positive changes from FASB relating to acquired assets and its impact on future merger activity. Successful MOEs give weight to nonfinancial factors as well. We discuss primary reasons credit unions engage in MOEs and walk through the key items of consideration when deciding on which credit union will be the continuing organization.