Merger & Acquisition
Services

Home 9 Services 9 Mergers & Acquisitions

M&A Services

We have performed more than 600 merger-related valuations under the purchase accounting rules issued in 2009.

Why Choose Us

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

We are a leading provider of these services for banks and credit unions, advising on a significant portion of these deals each year. Due to our large market share for these services, your external audit firm and primary regulator will be familiar with and comfortable with our approach.

Our expertise in advising financial institutions over the past 20 years has helped tailor our proprietary valuation models. For instance, we value billions of dollars of loans annually across our business lines and have spent years developing and back testing our prepayment and credit loss inputs. Our clients especially value our credit loss expertise and integration of the credit loss calculations with current expected credit losses (CECL) reserves. Additionally, our work in asset liability management (ALM) provides us with highly informed inputs with which to derive core deposit intangibles.

Our Approach

OUR APPROACH DIFFERS FROM OUR COMPETITORS IN FOUR WAYS:

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.

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 external auditors.

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.

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 mortgage backed securities (MBS) using our Intex software.

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 mortgage backed securities (MBS) using our Intex software.

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.

We offer independent, fee-based advice.

Our clients tell us that this attention to detail greatly facilitates their discussions with their regulators and external auditors.

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.

GOODWILL IMPAIRMENT TESTING

We offer both qualitative and quantitative tests of goodwill impairment.

FEATURED

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.

WHAT OUR CLIENTS SAY

“I have worked with Wilary Winn for the last seven years. They helped me understand and get ready for the implementation of the current expected credit loss accounting standard […]”

– Greg Spear, Senior Vice President/Chief Financial Officer, Advantis Credit Union – Oregon City, OR