Michigan Banker’s Association is delighted to continue you to offer the best in education, in a virtual format to ensure employee safety, individual comfort levels and executive orders.

Virtual training doesn’t require your team to travel, expense of a hotel room or spend time away from the bank or their families. The ability to join from anywhere, coupled with a lower price point, means there is more flexibility and opportunities for your team’s participation.

These are “live” events where the instructor and participants will interact! We will cover the same “content” as in-person seminars. Join us for:

ADVANCED FINANCIAL STATEMENT & CASH FLOW ANALYSIS

SEPTEMBER 9
Attend this proactive web-based training and learn a “comprehensive approach” to financial statement and cash flow analysis. The session will begin with analyzing the four financial statements- Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows. This will include Revenue and Expense Recognition, FIFO, LIFO, and Average Inventory Costing Models, Operating Expenses (Repairs) versus Improvements, Depreciation including Straight-Line, Units-of-Production, and Double-Declining Balance, Amortization, and Depletion.

WHO SHOULD ATTEND?

Commercial lenders, credit analysts, relationship managers, credit administrators

OBJECTIVES:

• Analyze the four financial statements including Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows
• Explore Income Statement issues including Revenue Recognition, Inventory Costing, and Depreciation
• Cover Balance Sheet accounts including Accounts Receivable, Allowance for Doubtful Accounts, Accounts Payable, and the Equity Section
• Review the levels of financial statement reporting including Company-Prepared, Compiled, Reviewed, and Audit
• Analyze a “five-part” analysis model including Liquidity, Activity, Leverage, Operating Performance, and Cash Flow
• Analyze the EBITDA, personal (business owner), and Global Cash Flow analyses
• Explore the Statement of Cash Flows, the UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, Free Cash Flow, Commercial Real Estate Cash Flow, and Sensitivity analysis

WHO SHOULD ATTEND?

Commercial lenders, credit analysts, relationship managers, credit administrators

ADVANCED TAX RETURN ANALYSIS FOR THE BANKER

SEPTEMBER 10

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 1031Tax-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)

WHO SHOULD ATTEND?

Commercial lenders, credit analysts, relationship managers, credit administrators

ADVANCED C&I AND CRE LENDING

SEPTEMBER 11

PART: 1: C&I LENDING IN TODAY’S COMPETITIVE MARKET

This seminar will begin with a brief overview of Commercial and Industrial (C&I) loan products including working capital lines of credit, ABL facilities, and equipment financing (loans/leases) and their typical structure. The training session will also cover underwriting C&I loans including accounts receivable assessment and the use of a “Borrowing Base Certificate,” the valuation and quality of inventory, and equipment issues in lending. This portion of the seminar will also cover the proper evaluation of the borrower’s financial statements. Additionally, the seminar will cover documentation of C&I loans, collateral concerns, challenges with pricing, and managing the C&I loan portfolio. This section will conclude with a review of how to identify and market to new C&I loan prospects in today’s competitive market.

PART: 2: COMMERCIAL REAL ESTATE (CRE) LENDING IN TODAY’S ECONOMY

This portion of the seminar will review the “commercial real estate” market including types of properties and demand/supply in the “current” market. The session will then cover the entire loan process by which a “commercial real estate loan” is marketed, underwritten, approved, documented, “closed,” and monitored. The process will include examples of commercial real estate underwriting techniques and loan documentation issues. Additionally, strategies to handle a problem commercial real estate loan will be addressed.

WHO SHOULD ATTEND?

Commercial lenders, credit analysts, relationship managers, credit administrators

View full seminar descriptions. Training is scheduled from 9am – 3pm EDT with lunch and scheduled breaks throughout the day.