Deferred Tax Liability Concept

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...

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...