The GSB Online Seminar Series

The GSB Online Seminars Series offers a convenient, cost-effective way to access quality educational opportunities. Please note ALL times below in CENTRAL TIMEZONE.

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Upcoming Sessions

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Presenter:  Dave Koch, Rob Newberry & Darryl Mataya, Abrigo This 90-minute program will be presented live on: March 17, 2:00-3:30 p.m. Central Time Recording available through: June 17, 2021 Price: $275   Market rate uncertainty, credit risk concerns, and borrowers wanting longer-term loans are just some of the pressured facing financial institutions today as they look for quality lending opportunities to support overall margin levels.   Risk avoidance, or improperly assessing those risks can lead to suboptimal loan yields and margins in the years ahead.  Of worse, insufficient earnings to cover the real risks and costs of decisions implemented.  Too often, loan pricing discussions focus on metrics and approaches that ignore the realities of the moment.  Pricing a loan in times of tight liquidity and high demand is very different than when the financial institution is flush with liquidity.    In this session we will outline why many approaches to pricing fail by starting out with the wrong pricing approach.  Instead, we will present a pricing  approach and analytical framework that adapts to conditions, assesses the risks and costs, and provides the foundation for "relationship pricing".   Attendees learn: The two primary measures to assess loan pricing profitability How to integrate internal costs of lending into the pricing equation The impact of balance size, amounts drawn on lines, and other critical assumptions to overall profitability Best practices approach to assessing funding costs for new loan offerings How to compare different loan terms and options to find the "most profitable" options under different markets How to incorporate other relationships into an overall relationships profitability view   Target Audience:  CEOs, CFOs, ALCO members, controllers, chief risk officer, chief retail, funding officers Read More

Presenter:   David Osburn, Osburn & Associates, LLC This 90-minute program will be presented live on: May 11, 10:00-11:30 a.m. Central Time Recording available through: August 11, 2021 Price: $275   Attend this seminar to learn how to better manage problem loans and protect the rights of the bank in today’s market! The seminar will begin with a review of the basics of how a commercial loan request should be processed in today’s market i.e. avoiding problem loans. This will include a brief review of correct business structure, the six elements of proper loan structure, and the four aspects of adequate loan support. The seminar will then focus on what happens when a good loan turns into a bad loan i.e. the market has now turned down, tenants have left, and the payments are severely delinquent. What should the bank do and not do at this point in time? This question will be answered by addressing the legal rights of the bank and the practical steps that the bank should take in order to protect itself. This will include the collection process, restructuring the loan, and/or proceeding against the borrower through repossession, foreclosure, filing a law suit to obtain a judgment, forcing the borrower into bankruptcy or simply walking away. This section will also include the outside influence from the banking regulators.  The seminar concepts will be summarized through case studies. Program Topics: Review the management of problem loans Process a commercial loan in today’s market-correct business structure, loan structure, and loan support Face the reality that some loans go bad Determine the bank’s strategy in protecting itself-collections, restructuring the loan, repossession, foreclosure, filing a law suit to obtain a judgment, forcing the borrower into bankruptcy or walking away Assess outside influence by the banking regulators Apply the concepts through case studies   Target Audience:  Commercial lenders, credit analysts, loan documentation specialists, branch managers, assistant branch managers, private bankers, and business development officers Read More

Presenter: Richard Hamm This 90-minute program will be presented live on: November 10, 1:00-2:30 p.m. Central Time Recording available through: February 10, 2021 Price: $275   Many Bankers underwrite loans primarily from personal and business tax returns, particularly at the community bank level. What reported income is actually cash flow? How can we properly assess a large capital gain (or loss)? How can you determine of an item is recurring? Why should you exclude non-recurring items? How do loss carryforwards affect cash flow? What is the Section 179 deduction? This program provides answers and provides case examples. Specific subjects that will be covered during the seminar: Examples of capital gains (and losses) and how to extract the cash flow involved Issues in determining if an item is recurring When to ask questions of the borrower and/or his or her tax advisor when the tax return does not appear to make sense What is a loss carryforward item and how it should be treated in an analysis Overview of Section 179 for write-off or depreciation of assets In complex situations, ideas for limiting the analysis to material or significant items, and how to determine if further and/or annually updated information should be waived Ways to move forward with analysis while waiting for additional information Why you will often need information beyond what is reported in tax returns Target Audience: Branch managers, consumer lenders, mortgage bankers, private bankers, small business lenders, commercial lenders, credit analysts, loan review specialists, special assets officers, lending managers and credit officers Read More

Presenter: David Osburn, Osburn & Associates, LLC This 90-minute program will be presented live on: November 24, 10:00-11:30 a.m. Central Time  Recording available through: February 24, 2021 Price: $275 This seminar will provide the banker with several advanced tax return concepts and related analyses to help them more effectively work with their business customers. The session will begin with a brief review of analyzing a business owner’s personal 1040 tax return and the return of an LLC, S corporation, and C corporation including Schedules M-1 and M-2, Schedule K-1, pass-through transactions, and other deductions. The remainder of the seminar will cover the following advanced tax topics related to business clients: Corporate tax Issues including business structure, Section 179 depreciation, and bonus depreciation Investments including capital gain/loss issues and passive activities Real estate issues including personal residence, rentals, home offices, and 1031 tax-free exchanges Employer provided benefits including Qualified Retirement Plans and Health Savings Accounts (HSAs) Retirement planning strategies including defined benefit plans and captive insurance Estate planning issues including gifting Year-end tax strategies Changes to the tax code that impact business owners including the tax cuts and Jobs Act (TCJA) Each of the program topics will be presented from the perspective of more effectively working with the bank’s business customers. Target Audience: Commercial lenders, credit analysts, loan documentation specialists, branch managers, private bankers, and business development officers Read More

Presenter:  Richard Hamm, Advantage Consulting and Training This 90-minute program will be presented live on: December 1, 8:30-10:00 a.m. Central Time Recording available through: March 1, 2021 Price: $275 Many business and commercial lenders, plus credit analysts and portfolio managers, work primarily from company-prepared financial statements, along with business tax returns.  One of the key issues in analyzing these documents is identifying the method of accounting being used.  Much like two different, foreign languages can take the same text and render it into two different-looking documents, each method of accounting takes the same financial transactions and puts them together into two different-looking financial statements.  Do you know the key differences in how cash and accrual method accounting handle these financial transactions?  Kcan you “translate” between the two methods?  Do you know which method your borrower is using? This program provides a refresher for the key issues in determining which method of accounting is being used, and what it means for the analysis process.  We also cover how and why either method is appropriate for some businesses.  It’s not a matter of which one is “best,” it’s a matter of “fit.” Attendees will learn to: Compare and contrast the cash method and accrual method of accounting For an example business (case), construct the conventional balance sheet, income statement and statement of cash flows on BOTH the cash and accrual basis Identify key differences in how individual transactions are handled between cash and accrual accounting, plus the effect on the perception of performance Describe where to find key indicators of the method being used, including where they are disclosed in various business tax return format. Describe how the statement of cash flows serves as a translator between cash and accrual accounting Why other comprehensive bases of accounting (cash and income tax) are appropriate for many smaller businesses Target Audience:  Credit analysts, portfolio managers, assistant relationship managers, community bankers, small business lenders, commercial lenders, consumer lenders, branch managers that lend to business owners, private bankers, special assets officers, loan review specialists and others involved in business and commercial lending   Related GSB Online Programs: Business Financial Statements & Tax Returns: Financial Statement Components, Structures and Levels of Accountant Involvement Business Financial Statements & Tax Returns: Creating a Business Tax Return and Comparing/Mapping it to a Conventional Financial Statement Business Financial Statements & Tax Returns: Developing and Analyzing Key Ratios Read More

Presenter:  Richard Hamm, Advantage Consulting and Training This 90-minute program will be presented live on: December 8, 8:30-10:00 a.m. Central Time Recording available through: March 8, 2021 Price: $275 This program unlocks the key issues in analyzing business tax returns by creating a business tax return from a conventional financial statement.  This shows the major formatting differences and ways balance sheet accounts and income statement items are labeled differently in a tax return.  It also reveals the functions of the various schedules.  By using a pass-through entity, we further see how the tax return carefully segregates items that move to an owner’s personal tax return via the Schedule K-1.  A final step is creating a chart that “maps” a financial statement to both pass-through entities and a regular corporation. After this seminar, attendees will be able to: For an example business (case), construct a tax return balance sheet (Schedule L), income statement, Schedule M-1 and Schedule M-2 on the cash basis Identify key formatting differences between a conventional financial statement and a tax return Describe how pass-through entity tax returns separate various income statement items for purposes of allocating them to the owner(s) personal tax returns On the Schedule K-1, identify the pass-through items that involve cash, compared to pass-through items that do not involve cash Describe the common relationship between pass-through income and distributions to the owner(s) Create a chart to compare and align financial statement components to the appropriate tax return schedules Target Audience:  Credit analysts, portfolio managers, assistant relationship managers, community bankers, small business lenders, commercial lenders, consumer lenders, branch managers that lend to business owners, private bankers, special assets officers, loan review specialists and others involved in business and commercial lending Related GSB Online Programs: Business Financial Statements & Tax Returns: Financial Statement Components, Structures and Levels of Accountant Involvement Business Financial Statements & Tax Returns: Cash vs. Accrual Accounting Refresher Business Financial Statements & Tax Returns: Developing and Analyzing Key Ratios Read More

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