Mortgage Banking Derivatives (IRLCS)
We assist our clients in valuing and accounting for the derivatives that arise from mortgage banking activities, including interest rate lock commitments (IRLCs) and forward loan sales commitments.
Fair Value Determinations
Fair Value Services
We offer the following services to support our primary lines of business.
Fair Value Footnotes
We provide fair value estimates for financial instruments based on discounted expected cash flow analyses. Our estimates include life-of-loan credit losses, and our analyses can be quickly converted into a current expected credit losses (CECL) Allowance for Credit Losses (ACL).
Business Valuations (ESOPs)
We provide conclusions of fair market value for financial institutions. Our independent valuations are commonly used by our clients in valuing employee stock ownership plans (ESOPs).