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Read this article: Are Your Non-Maturity Deposit Assumptions Accurately Modeled for ALM? [White Paper]

Key Takeaway Wilary Winn offers complete non-maturity share analyses including sensitivity analyses and comparisons of the credit union’s results to its peers. How Can We Help You? Released Spring 2015…

Read this article: BASEL III [White Paper]

Key Takeaway We provide valuation, financial accounting and regulatory capital advice related to loan servicing rights, non-Agency MBS and TruPs.  How Can We Help You? Released January 2015 Introduction  BASEL…

Read this article: Mortgage Lending in the Near Term – The Good, The Bad and The Ugly [FHLB Topeka PowerPoint]

Summary Interest rates are up, refinances are down, and the CFPB has recently released dizzying amounts of regulation regarding mortgage lending, with more to come. Lenders are asking – should…

Read this article: Proposed Risk-Based Capital Rule for Credit Unions [FHLB Des Moines Webinar PowerPoint]

Summary On March 3, 2014, Wilary Winn discussed the Proposed Risk-Based Capital Rule for Credit Unions presentation in a webinar hosted by the Federal Home Loan Bank of Des Moines. The presentation…

Read this article: Recent Trends in the Performance of Pooled Trust Preferred Collateralized Debt Obligations [White Paper]

Key Takeaway This white paper is an example of our commitment to the community banking industry. How Can We Help You? Updated and Revised February 2014 Introduction While no longer…

Read this article: Fair Value: Where Finance Meets Accounting [AICPA PowerPoint]

Summary In 2013, Douglas Winn spoke at the AICPA National Conference on Credit Unions on Fair Value: Where Finance Meets Accounting. In this presentation, gain an overview of: How Can We…

Read this article: FAS ASC 310-30 Accounting for Purchased Loans with Deteriorated Credit Quality [White Paper]

This May 2013 paper addresses the concepts behind FAS ASC 310-30, when and how it should be applied, and provides best practices on implementation. Loan and pool-level examples, including journal entries, are included to demonstrate the effects of the accounting quarter over quarter.

Read this article: Accounting & Regulatory Reporting for Mortgage Banking Derivatives [White Paper]

This white paper addresses the accounting and regulatory reporting requirements related to interest rate lock commitments, forward mortgage loans sales commitments, and closed loans held for sale.

Read this article: Accounting & Regulatory Reporting for Mortgage Servicing Rights [White Paper]

Key Takeaway Wilary Winn provides valuations of mortgage servicing rights and turnkey advice on how to properly account for them. How Can We Help You? Released January 2012 Introduction Mortgage…

Read this article: Accounting for Sales of Seasoned Loans [White Paper]

Key Takeaway Wilary Winn provides valuations of mortgage servicing rights and turnkey advice on how to properly account for them. How Can We Help You? Released May 2011 Introduction Accounting…