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Banking Library
Articles for Independent Banking Professionals
Welcome to our Banking Library. Below are articles from previous issues of the FBLG Banking Letter. Please visit our library of white papers by clicking here.
Accounting
- Dodd-Frank, Risk Weighting and Capital Developments
- Follow-up on Restoring Nonaccrual Loans to Accrual Status
- Risk Management for the Municipal Securities Portfolio
- Reprieve from FASB may be forthcoming on Fair Value Measurements
- New Goodwill Impairment Testing Update
- Comments Requested on Private Company Financial Statement Reporting
- Going Concern Evaluations - Let's Share the Fun
- Update for FHA Supervised Mortgagee Lenders
- Risk Management: Risk Evaluation and Response
- Is the Auditors' Report Telling Enough?
- Property Taxes on Other Real Estate Owned
- Back-testing Interest Rate Risk Models in a Static Rate Environment
- New Statement of Comprehensive Income
- GAAP, Call Report and Lending Limit Considerations for Loan Participations
- Further Clarification on Troubled Debt Restructurings
- Update on Testing Goodwill for Impaired
- Proposed Lease Accounting Rules Update
- Restoring Nonaccrual Loans to Accrual Status
- Risk Assessment Considerations
- Taking Another Look at Legal Contingencies
- A U-Turn on Fair Value Accounting
- Assets Held for Sale
- Accounting for Loan Participations - the Finer Points
- Risk Management: Board Oversight
- Separate GAAP for Private Companies?
- OREO Initial Investment Must Demonstrate Commitment
- Risk Management Process
- New Lease Accounting Will Impact Banks' Balance Sheets
- More on the Proposed Expansion of Fair Value Accounting
- Highlights of the Financial Reform passed by the House of Representatives
- Accounting for Sales of SBA Loans
- The Statement of Comprehensive Income Gets a Promotion
- Proposed Expansion of Fair Value Accounting
- Reporting Requirements for FDIC-assisted Transactions
- Limitations on Bank Premises Investing for National Banks
- Loan Transfers to Bank Holding Company
- 2010 Audit Requiement Changes for Supervised FHA Mortgages
- New Building Capitalization of Interest
- Interest Rate Risk Internal Controls - Is your Audit Process Sufficient?
- Sale and Lease Back of Bank Premises
- Deferred Costs of Originating Loans
- Recoveries of OTTI Losses
- Proper Treatment of Call Report Items
- New Developments in Loan Participations
- Determining a Bank's Going Concern - a Management Responsibility?
- Reporting OTTI Losses
- Interest Rate Risk Management - What to Consider
- Fees Collected on Loans with Balloon Payments
- Planning Critical Capital Infusions
- Accounting for OREO
- Community Banks, US GAAP and IFRS
- Deferred Tax Asset Limitations
- CDI and Goodwill - Book and Tax Treatment
- Is the Convergence of US GAAP with IFRS Still Underway?
- Accounting for Non-accrual Loans
- New Other-Than-Temporary (OTTI) Accounting Rules
ALLL and CRE
- Global Cash Flow - A Hot Button Issue
- Calculating the Debt Service Coverage Ratio
- ALLL: Incurred Loss Model vs Expected Loss Model
- Arc of the Covenants
- Verifying Borrower Liquidity Helps Avoid Problem Loans
- Determining Proper Reserve Levels Requires Consistency
- Brave New World of Appraisal Guidelines
- New Disclosure Requirements for Loans and Allowance for Loan Losses
- Four Considerations with CRE Changes
- Interagency Guidelines for Real Estate Lending Policies
- Potential Relief from Loan Losses for Regulatory Capital Calculations
- Structural Weaknesses in Loan Underwriting
- Knowing the Right Time for a New Appraisal
- Allowance for Loan Loss and the IRS
- On-going Credit Management: Document, Document, Document
- Historical Loss Rates
- Allowance for Loan and Lease Losses (ALLL) Overview
- Current Environment of Commercial Real Estate (CRE)
- Current Environment of Allowance for Loan Losses (ALLL)
Employee Benefits Plans
- Do Automatic Enrollment Options in 401(k) Plans Obtain the Desired Result?
- Employee Benefit Plan Refresher
- Protecting Yourself as a Retirement Plan Sponsor
- Increased Focus on Retirement Plan Fees
- Is Your 401(k) Plan's Default Investment Qualified?
- Understanding Fiduciary Responsibilities Relating to Retirement Plans
IT Security & Risk Management
- Technical Policies Continue to be Criticized after Years of Exams
- Allowing Business Resources for Personal Activities Can Be Risky
- FFIEC Proposes Changes to Internet Banking Authentication
- Structuring Your GLBA Compliance Program
- Managing Risk in a Cloud Implementation
- Dumpster Diving Can Uncover Valuable Client Data
- Guidance on Bank Vendor Management Program
- New Changes to SAS 70 Reporting - Here Comes SSAE 16
- Annual GLBA Board Reporting Requirements
- Social Networking Survey Results
- Modern Day Bank Robbers
- Carrying Out Due Diligence on Technology Providers
- Your Bank's Facebook Profile - Benefits and Risks
- Data in the Cloud - Beware of the Storm
- Social Engineering 101
- Software Updates Critical to Thwarting Security Attacks
- ATM Default Settings can lead to Security Issues
- Wire Transfer Call Back Procedure
- Annual GLBA and Red Flag Report Requirements
- Two IT Examination Hot Spots
- Monitoring IT Assets' Environment Essential
- Data Hacking from Lost and Found
- Why is Computer Inheritance Important to my Bank?
- Unprotected Printers - The Weakest Link?
- Password Versus Encryption
- How to Unlock a Protected Smartphone
- Is My Bank Compliant with GLBA or is it a Journey That We Will Never Complete?
- How Do I Hire an IT Manager?
- Business Resumption Plans and Disaster Recovery Plans Compared and Contrasted
Regulatory Compliance
- FinCEN Announces Extension on Use of Mandatory Forms
- UDAAP - A New Emphasis on Old Standards
- Dodd-Frank Amends Regs B and V
- Increased Complexity with FLSA Compliance
- Deposit Insurance Notice Requirement on Demand Deposit Account Interest
- Mortgage Originator Compensation Rules
- 2010 Regulatory Compliance Changes - A Summary
- Section 343 of the Dodd-Frank Act
- Special Rules for Private Education Loans
- Fair and Accurate Credit Transactions Act - Section 312
- ACH 2010 Rule Changes
- More Regulation Z Rules go into effect April 1, 2010
- Credit CARD Act of 2009
- Regulation DD - Truth in Savings Changes
- Even More Regulation CC Changes
- More Changes to Federal Reserve Board Regulation CC – Funds Availability
- International ACH Transactions (IAT)
Tax
- Payroll Tax Credit for Hiring Veterans
- 1099-A and 1099-C Filing Rules
- Competing Payroll Tax Plans Eyed by Congress
- IRS Withdraws Proposed Regulation Disallowing Tax Exempt Interest Expense
- Small Business Health Care Tax Credit Reminder
- Tax Treatment for Year-End Bonuses
- S-Corporation Taxation Alert
- Final Rules for Deducting Start-Up and Organization Costs
- Reporting Interest without TIN
- Home Mortgage Interest and the Financial Crisis
- New Client Incentives - Which 1099 to Use?
- No Basis for Capital Contributions to S Corps
- IRS Audit - Not Very Likely
- Basis Reporting Mistakes Lead to IRS Scrutiny
- Business Development or Charitable Contribution
- Conformity Election - To Elect or Not
- The Burdensome 1099s - A Repeal in the Future?
- New Deadline for Stock Reporting Rules January 31
- 100% Tax Depreciation for 2011
- Deferred Income Tax Assets
- 1099 Reporting Rules - Reprieve on the Horizon?
- Year-end Tax Planning Strategies for Capital Assets
- More Year-end Business Tax Savings Ideas
- Popular Tax Provisions Expiring in 2010
- Up to $500K of Capital Assets Now Deductible
- Tax Savings from Roth IRA Recharacterization
- Proposal Ends FTD Coupon Payments in January
- Electronic Documents and Record Retention
- Roth IRA Conversions Yield Potential Tax Benefits
- Employee Benefit Reporting Goes Electronic
- Health Savings Account Tax Increased Under New Health Care Act
- The Changing Landscape of Income Reporting
- Get Ready for Extreme 1099 Reporting
- The New HIRE Act and How It May Impact You
- Tax Impact of Health Care Overhaul
- New 3.8% Medicare Tax on S Corporation Income in 2013
- 2010 Health Care Reform Act by Financial Designs Ltd.
- The Death of the "Death Tax"
- Beware of Changes in State Tax Laws
- TEFRA Disallowance Reversed for Some Corporations
- The Importance of Tracking S Corporation Basis to Deduct Losses
- Update to Tax Treatment of Prepaid FDIC Premiums
- Information Reporting on Stock Option Activity
- Avoiding IRS Scrutiny on S Corp Executive Compensation
- IRS 2010 Updates
- Summary of 1099-MISC Requirements
- Summary of 1099A and 1099C Requirements
- Congress Expands the Net Operating Loss Carryback
- Company Vehicles - Are You Meeting IRS Requirements?
- Sub S Banks and Director Qualifying Shares
- CDI and Goodwill - Book and Tax Treatment
- Stock Compensation Plans Compared and Contrasted
- Certain S Corp Financial Institutions Could Get Relief from BIG Tax
- Tax Rules May Limit Loss Deductions Of Acquired Institutions
- The Proper Tax Treatment of OREO
- New Muni Interest Disallowance Rules
- Can OTTI Writedowns be Deducted for Tax Purposes?
Trust
General Interest
- Measuring Your Marketing Investment
- Facebook Users "Like" Community Banks
- Thoughts on The American Jobs Act
- Highlights from the Small Business Jobs Act of 2010