GSB Advanced Personal and Global Cash Flow Issues: Capital Gains, Recurring/Non-Recurring Items, Loss Carryforwards and Others

$275 Tuesday, March 24, 2020 1:00 PM Register

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.

Presented by: Richard Hamm 

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

Related GSB Online programs/topics:

  • Personal Tax Returns and Cash Flow: Focus on the Individual, Sole
  • Proprietorships, Rental Property and Farms
  • Personal Tax Returns and Cash Flow: Focus on Business Owners and/or Self-
  • Employed with Pass-Through income from Schedule K-1s
  • Personal Tax Returns and Cash Flow: The Role of Global Cash Flow for
  • Owner(s) Plus Business(es) as an Underwriting Tool

$275 Tuesday, March 24, 2020 1:00 PM Register