Advanced Credit Training Series

ADVANCED TAX RETURN ANALYSIS FOR THE BANKER

This webinar 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 webinar 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” (DB) Plans
• Estate Planning Issues including Gifting
• Year-End Tax Strategies
• Changes to the Tax Code, including the OBBB (One Big Beautiful Bill), that impact Businesses and Business Owners/ Guarantors

Audience:

Commercial lenders, credit analysts, relationship managers, credit administrators

About the Instructor:
David L. Osburn is the founder of Osburn & Associates, LLC, a business training and contract CFO Firm that provides seminars, webinars, and keynote speeches for bankers, CPAs, attorneys, credit managers, and business owners on topics such as banking/finance/credit, negotiation skills, marketing, and management issues. His extensive professional background of over 30 years includes 18 years as a business trainer/contract CFO and 16 years as a bank commercial lender including the position of Vice President/Senior Banking Officer. His banking credentials include loan underwriting, loan “work-out”, management, and business development. He has been an adjunct college professor for over 30 years including Nevada State College and College of Southern Nevada. He holds an MBA from Utah State University, a BS in finance from Brigham Young University, and is a graduate of the ABA National Commercial Lending School held at the University of Oklahoma. Additionally, Mr. Osburn holds the professional designation of certified credit and risk analyst (CCRA) as granted by the National Association of Credit Management (NACM). 

PROBLEM LOAN WORKOUT IN TODAY’S MARKET
Attend this webinar to learn how to better manage “problem loans” and protect the rights of the bank in today’s market!

The webinar will begin with a review of the basics of how a commercial loan request “should be” processed to avoid a problem loan. This will include a brief review of “correct” business structure, the six (6) elements of proper loan structure, and the four (4) aspects of adequate loan support.

The webinar 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. At this point in time, what should the bank do and not do? This section will address the “legal rights” of the bank and the “practical steps” that the bank should take to protect itself.

The practical steps will include the collection process, restructuring the loan, and/or proceeding against the borrower through repossession, foreclosure, filing a lawsuit 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 webinar concepts will be summarized through a series of mini-case studies.

Major Topics

• Review the management of problem loans
• Process a commercial loan “correctly” including 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 lawsuit 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

Audience

Commercial lenders, credit analysts, loan documentation specialists, branch managers, assistant branch managers, private bankers, and business development officers

About the Instructor:
David L. Osburn is the founder of Osburn & Associates, LLC, a business training and contract CFO Firm that provides seminars, webinars, and keynote speeches for bankers, CPAs, attorneys, credit managers, and business owners on topics such as banking/finance/credit, negotiation skills, marketing, and management issues. His extensive professional background of over 30 years includes 18 years as a business trainer/contract CFO and 16 years as a bank commercial lender including the position of Vice President/Senior Banking Officer. His banking credentials include loan underwriting, loan “work-out”, management, and business development. He has been an adjunct college professor for over 30 years including Nevada State College and College of Southern Nevada. He holds an MBA from Utah State University, a BS in finance from Brigham Young University, and is a graduate of the ABA National Commercial Lending School held at the University of Oklahoma. Additionally, Mr. Osburn holds the professional designation of certified credit and risk analyst (CCRA) as granted by the National Association of Credit Management (NACM).