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If you are responsible for your institution’s allowance for loan and lease losses (ALLL) estimate, there are some pitfalls that you need to consider when developing the estimate. Although the Interagency Policy Statement issued in December 2006 has helped institutions to better understand how to create a well-documented, transparent estimate, critical issues can still easily slip through the cracks. And if they do, you risk having your estimate rejected in a regulatory exam.

Join Pratt’s interactive audio conference, Top Pitfalls to Consider When Developing Your ALLL Estimate as our expert speaker goes over the important issues that you need to consider when compiling your ALLL estimate to make sure that you don’t overlook anything.

• Understand when not to use FAS 114, even if the loan is impaired
• Avoid tainting your estimate with concerns over the economy
• Learn to defend the part of your estimate that you can’t allocate to FAS 5 or FAS 114 loans
• Know if you have enough documentation to satisfy the regulators
• Know how to treat contingent liabilities in your estimate
• Determine if your non-accrual triggers will meet ALLL requirements
• Decide on the proper method for evaluating FAS 114 loans – there are three and the answer may not be obvious
• Learn about a FAS 5 tests that can protect the validity of your estimate
• And much more!

Registration Includes:

• Admittance to the 90-minute call for as many people as you can fit in a room with a speakerphone
• Access to the specially created presentation handouts (made available 48 hours in advance) which can be printed and used to train your personnel
• Participation in a 30-minute live Q&A with the speaker following the presentation
• Certificates of completion for all audio conference attendees

About Our Speaker

Gary M. Deutsch, CPA MBA CMA CBA CIA has worked extensively with financial institutions in audit, lending, financial, and operational areas. He has served in senior positions for regional banks as VP of Finance, Real Estate Loan Officer and Senior Audit Manager. Mr. Deutsch served as a consultant to financial institutions in strategic planning, profit improvement, financial management, and merger- and acquisition-related studies while working at KPMG. He was the CFO at a start-up bank, where he organized the accounting, finance, and investment functions to manage significant growth.

Mr. Deutsch is the President of BRT Publications LLC. His published works include ALM Management Manual, Loan Procedures Manual, Practices and Procedures for Financial Institution Risk Management, Bank Controller’s Manual, Internal Audit Procedures Handbook, and Risk-Based Audit for Financial Institutions.

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