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...

Classifying and Complying with TDRs

  • December 7, 2014

In a time of financial crisis many community banks had to work with borrowers to restructure their small business and commercial...

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...

Are You Ready for Rising Interest Rates?

  • May 13, 2014

The U.S. economy has experienced an extraordinary period of low interest rates since the financial crisis, spurred by the Federal Reserve’s...

Opportunities in Income Property and ADC Lending

  • May 6, 2014

Income property loans and acquisition, development and construction (ADC) loans are among the most appealing, but also the most risky, types...

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...

What’s in it For Me? A New Look for Lender Compensation

  • March 4, 2014

Among the myriad of requirements set out by the Dodd-Frank Wall Street Reform and Consumer Protection Act, being placed on community...

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,...

Is Your Bank Complying with SCRA?

  • August 23, 2013

Last October, a report published by the Consumer Financial Protection Bureau (CFPB) recounted how lenders and loan servicers are complying with...