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Wilary Winn LLC
  • (651) 224-1200
  • Services
    CECL
    & ALM
    • Credit Risk
      • Current Expected Credit Loss (CECL)
      • Capital Stress Testing
      • Concentration Risk Management
      • Real Return Analyses
    • Outsourced ALM Advisory
      • Interest Rate Risk Management
      • Budgeting and Balance Sheet Optimization
      • Liquidity Stress Testing
    Mergers &
    Acquisitions
    • Preliminary and Final Merger Valuation
    • Accretion True-up
    • Goodwill Impairment Testing
    • ASC 310-30
    Valuation of
    Loan Servicing
    • Residential MSRs
    • SBA 7(a) Loan Servicing
    • Commercial Servicing
    Additional
    Services
    • Mortgage Banking Derivatives (IRLCs)
    • Fair Value Footnotes
    • ALM Model Validation
    • Non-Maturity Sensitivity Analyses
    • SBA 7(a) Gain on Sale
    • TDRs
    • Non-Agency MBS
    • TruPS
    Overview of Services
  • Our Company
    • About Us
    • Our Team
    • Relationships
  • Services
    • Overview of Services
    • CECL & ALM
    • Mergers & Acquisitions
    • Valuation of Loan Servicing
    • Additional Services
  • Resources
  • News & Events
  • Contact Us
  • Careers

Mergers & Acquisitions

We have performed more than 250 merger related valuations under the “new” purchase accounting rules issued in 2009.

Why Choose Us

We are nationally recognized experts in mergers and acquisitions and have led seminars on the subject for the AICPA, the NCUA, and many of the nation’s largest accounting firms. Thousands of people have relied on the guidance we provide in our white papers on merger accounting.

Our fair value determinations are based on discounted cash flows. We begin with the contractual cash flows and adjust them prospectively using robust prepayment, default and loss severity assumptions. We value billions of dollars of loans annually and have spent years developing and back testing our prepayment and credit loss inputs.

Our Approach

Our approach differs from our competitors in four ways:

First, we offer independent, fee-based advice. Our fees are not dependent on whether a merger or acquisition takes place. We believe this is the only way to avoid a potential conflict-of-interest.

Second, we combine a detailed understanding of how to value the equity in an enterprise with the knowledge and skills to value the balance sheet at the financial instrument level. For example, we value investments at the CUSIP level and can value complex investments such as private-label MBS using our Intex software.

Third, our reports thoroughly document our processes and input assumptions. Our clients tell us that this attention to detail greatly facilitates their discussions with their regulators and their external auditors.

Fourth, in addition to performing the valuation, we have a thorough and complete understanding of how the valuation affects our clients’ accounting and regulatory reporting. We believe this is critical because the accounting issues are relatively complex and can have major effects on net income and regulatory capital.

Merger & Acquisition Services

Preliminary and Final Merger Valuation

We offer two levels of valuation – a preliminary and a final valuation of the institution to be merged in.

Accretion True-up

We provide true-ups for the purchase accounting adjustments arising from mergers and acquisitions.

Goodwill Impairment Testing

We offer both qualitative and quantitative tests of goodwill impairment.

Accounting for Loans with Deteriorated Credit Quality (ASC 310-30)

We provide a comprehensive and cost-effective solution to the complexities arising from accounting for loans under FAS ASC 310-30.

Services

  • Mergers & Acquisitions
    • Preliminary and Final Merger Valuation
    • Accretion True-up
    • Goodwill Impairment Testing
    • ASC 310-30
Featured

Accounting for Bank Acquisitions [White Paper]

This June 2018 white paper is designed to share what we have learned since the new FAS ASC 805 purchase accounting rules took effect on January 1, 2009, and to address the most common questions we encounter.

Read More

What our clients say

TruStone Financial has used Wilary Winn’s services for valuation of mortgage servicing rights, mergers/acquisitions and goodwill impairment testing. The entire team at Wilary Winn is professional and very knowledgeable of […]

Gina Leyda, Vice President, Accounting, TruStone Financial Credit Union – Plymouth, MN
Read More

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About Wilary Winn

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What We Do

  • CECL & ALM
  • Mergers & Acquisitions
  • Valuation of Loan Servicing
  • Additional Services
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  • (651) 224-1200
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