Deferred Tax Assets and NOL Carryforwards
- December 8, 2014
When examining loan applications of potential small business borrowers, it’s important for lenders to consider the potential impact of deferred tax...
Loan Agreements and Debt Covenants: How to Structure them is Only Half the Battle
- December 6, 2014
Many community bankers would agree that loan agreements and debt covenants are very important tools for monitoring the status of loans...
COSO Internal Control Framework Updated
- March 4, 2014
Two decades ago, the Committee on Sponsoring Organizations (COSO) published its original framework for internal controls. Since then, it has served...
Participation Loans: Another Way to Grow Your Portfolio
- August 23, 2013
Depository institutions use loan participations as an integral part of their lending operations. Banks may sell participations to enhance their liquidity,...
Should You Participate in Participation Loans?
- July 20, 2012
Many community banks rely on participation loans as a source of alternative funds for lending. Selling participation loans may enable banks...