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Tax Reform for Sub S Banks and a 2017 Year-end M&A Review

December 29, 2017

Authors

Robert Klingler

Tax Reform for Sub S Banks and a 2017 Year-end M&A Review

December 29, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_41.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I analyzed the Rose Bowl, pitting Jonathan’s Georgia Bulldogs against Jonathan’s In-Laws’ Oklahoma Sooners.  With critical generational analysis, Jonathan won me over to support Kirby Smart and the Georgia Bulldogs; I simply have to support Generation X over a Millennial. We then turned our focus to on-topic banking issues: the impact of tax reform on Subchapter S banks and a look in review at the 2017 banking m&a market.

For Subchapter S institutions, tax reform offers/requires a re-evaluation of the tax consequences of a Subchapter

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Snow, Cybersecurity and Data Breaches with Jena Valdetero

December 12, 2017

Authors

Robert Klingler

Snow, Cybersecurity and Data Breaches with Jena Valdetero

December 12, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_39.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I were joined by our Chicago partner, Jena Valdetero, to discuss snow, cybersecurity and data breaches.  While Jena would normally be the one dealing with winter weather, it was Jonathan and myself watching the snow fall in Atlanta while Jena enjoyed a relatively warm, sunny day in Chicago.

Jena is part of Bryan Cave’s Data Privacy and Security Team, and joined us to discuss some of the current threats in cybersecurity and some of the steps that banks (and bank customers) should be

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Thanksgiving: Regulatory Relief and Tax Reform

November 21, 2017

Authors

Robert Klingler

Thanksgiving: Regulatory Relief and Tax Reform

November 21, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_38.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I discuss two business reasons for bankers to be thankful this holiday season, the Senate’s proposed regulatory relief legislation and legislative efforts for tax reform.

The Senate Banking Committee has released the text of proposed legislation providing real regulatory relief to community banks.  With ten Republican co-sponsors and nine Democratic co-sponsors, the measure would appear to have better odds than prior regulatory reform actions.   That said, no action is expected until sometime in 2018, and we’re still a long way away from adopted legislation. 

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All Dressed Up with No Place to Go

November 3, 2017

Authors

Robert Klingler

All Dressed Up with No Place to Go

November 3, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_37.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I discuss the prospects and alternatives for a small bank that finds itself without an interested buyer.   Frequently, we are finding clients and other depository institutions that have reached the internal decision that it’s time to sell, but when they check the market, the anticipated buyers are either not available, not interested, or at least not as interested as expected/hoped.

Before getting to those topics, we have a brief foray into me trying to avoid talking about college football, as well as updates on the

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A Potpourri of Bank Regulatory News

October 16, 2017

Authors

Robert Klingler

A Potpourri of Bank Regulatory News

October 16, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_36.mp3

On the latest episode of The Bank Account, Jonathan and I discuss a veritable hodgepodge of new regulatory pronouncements, including the CFPB’s small dollar loan rule and the OCC’s guidance on CRA ratings.  But before we got to the bank regulatory issues, Jonathan first had to seek my opinion on the new Florida Gator jerseys (pictured).  I’m actually fairly proud in my restraint.  For the handful of listeners who enjoy this banter, I encourage you to view these rejected Florida Gator uniforms.  For those that wish we’d stick with banking, I assure you my interest in discussing college football has reached another low after this

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Regulators Propose Simplification of Capital Rules

September 28, 2017

Authors

Robert Klingler

Regulators Propose Simplification of Capital Rules

September 28, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_35.mp3

the-bank-accountOn the latest episode of The Bank Account, “Adding HVADC to our Banking Alphabet Soup,” Jonathan and I are joined by colleague Jerry Blanchard to discuss the new capital rules proposed by the federal banking regulators on September 27, 2017.  The newly proposed regulators propose to overhaul the HVCRE regime with a “new and improved” HVADC regime, while also increasing the amount of Mortgage Servicing Assets (MSAs) and Deferred Tax Assets (DTAs) that can be included in Tier 1 Capital.

As discussed yesterday, the new HVADC rule would likely expand the scope of loans

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Putting the Success in Succession

September 26, 2017

Authors

Robert Klingler

Putting the Success in Succession

September 26, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_34.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I draw from personal experiences at Bryan Cave as well as the experiences of our bank clients for a discussion about succession planning.  Succession planning is rarely a top regulatory concern, but good succession planning requires time to implement.  Accordingly, boards (and managements teams) should always be looking at (and planning for) a future where one or more executives (and/or board members) decides to retire.  With the age of the CEO often being a primary contributor to the decision to sell the bank, succession planning should

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Frenemies: Gaining Efficiency Through Shared Services

September 8, 2017

Authors

Robert Klingler

Frenemies: Gaining Efficiency Through Shared Services

September 8, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_33.mp3

the-bank-accountBryan Cave colleagues Ken Achenbach and Sean Christy join Jonathan and me on this episode of The Bank Account to examine the ability of banks to gain efficiency through shared services.  Throughout the business environment, business are looking to out source all non-core competencies.  Ken and Sean explore the opportunity for banks to similarly explore the opportunity for banks to join forces to purchase outsourced services and invest in technology platforms together. By working together, banks can leverage buying power and share the burden associated with evaluating their vendor options.

You can follow most of us on

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The Sanity of Bank Directors

September 1, 2017

Authors

Robert Klingler

The Sanity of Bank Directors

September 1, 2017

by: Robert Klingler

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_32.mp3

the-bank-accountOn the latest episode of The Bank Account, Jonathan and I address two items of significant interest in our office: (a) a recent Wall Street Journal opinion piece on the sanity of bank directors, and (b) the start the of college football season (not necessarily in that order).

When starting the podcast, we expected the podcast would offer listeners an opportunity to hear the conversations we have around the office on a wide variety of topics.

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HVCRE Lending: An Area of Regulatory Examination Focus

August 24, 2017

Authors

Bank Bryan Cave

HVCRE Lending: An Area of Regulatory Examination Focus

August 24, 2017

by: Bank Bryan Cave

http://media.blubrry.com/thebankaccount/p/content.blubrry.com/thebankaccount/The_Bank_Account_-_Episode_31.mp3

the-bank-account

Jonathan and I are joined by our colleague, Jerry Blanchard, to discuss High Volatility Commercial Real Estate (HVCRE) Loans on the latest episode of The Bank Account.

HVCRE Loans are one of the areas of focus on regulatory exams, and we’re seeing increased attention to not only ensuring that a bank’s reported HVCRE loans are correct, but also that the bank has sufficient internal controls in place to monitor and track HVCRE lending.

Formal regulatory guidance on HVCRE lending is still rare, as the various regulatory agencies struggle to find consensus in an area that is

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