May 23-25, 2018

San Antonio, Texas

Late Registration ends April 24.

Countdown to Conference

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May 23-25, 2018

Add to My Calendar 2018-05-23 08:00:00 2018-05-25 12:00:00 America/Chicago 2018 National CECL Conference The National CECL Conference is the ONLY conference dedicated to the ALLL. Join industry thought leaders and experts, financial institution peers, CPAs, auditors and regulators for three days of compelling educational content and networking exploring CECL, examining its details and considering its impact on your allowance. If you have responsibilities related to the ALLL at your institution, this is the one conference you should attend this year. San Antonio, TX MST

Learn more about La Cantera Resort & Spa,
our host property.

As the accounting standard for your allowance has evolved, so has the MST ALLL Conference. The “MST National ALLL Conference” is now the “MST National CECL Conference.”

In its eighth consecutive year, it is still the nation’s only national conference dedicated to the allowance. Consistently rated a top industry event by attendees, the Conference brings together industry thought leaders and experts, financial institution peers, CPAs, auditors and regulators for three days of compelling educational content and networking. Now as CECL looms on your horizon, the MST 2018 National CECL Conference will deliver insights and information critical to your transition to and implementation of the new allowance accounting standard. If you have responsibilities related to CECL and the ALLL at your institution, or if you want to know more about how CECL will impact your institution, this is the one conference this year you cannot afford to miss.

Who Attends?

For 7 consecutive years since 2011 . . .

  • Over 580 attendees, many have attended multiple times
  • From more than 280 financial institutions
  • Of asset sizes ranging from under $100 million to $1.5 trillion
  • From 48 states and Puerto Rico & Guam

Of 2017 MST National Conference Attendees…

  • 47% were customers; 53% were non-customers.
  • Nearly 300 attended.
  • 97% said they would recommend the MST National ALLL Conference to a colleague
  • 94% ranked the conference “very good” or “excellent” compared to other conferences.

Attendees represent various departments:

Financial institutions by regulator:

Agenda at a Glance

LLA User Lab Training

(Additional registration required)

8:00 AM - 1:00 PM

Early Conference Registration

1:00 - 3:00 PM

Early Registration Open

2:30 - 3:30 PM

MST Client User Group

2:00 - 5:30 PM

MST Client Reception

6:00 - 8:30 PM


7:00-8:00 AM

CECL 101

(Optional early morning session for those new to CECL. Grab breakfast and join us. 
with Regan Camp, MST)

7:00 - 7:45 AM

Registration Open

7:00 AM

APP Use Tutorial

(Optional session to get the most out of the conference app)

7:45 AM

Welcome and Introduce the Game Day Panel

Moderated by Dalton Sirmans
Regan Camp and Chris Emery, commentators

8:00 AM

What Was the FASB Thinking?

Learn the fundamental principles of the CECL model, including the alternatives permitted under the standard and the FASB’s considerations in creating those alternatives and the related disclosure requirements. Mr. Smith will offer his insider viewpoint as one who is intimately familiar with the accounting standard.
with Larry Smith, FTI Consulting and former FASB Board Member

8:15 AM

Ripped from the CECL Headlines: Updates from the Regulators and Auditors

Panel with Larry Smith, FTI Consulting and former FASB Board Member
Chad Kellar, Crowe Horwath
Graham Dyer, Grant Thornton and FASB TRG Member
Moderated by Regan Camp, MST

This session will update attendees on what regulators, the TRG, AICPA, etc . have to say about the Allowance and CECL. And it will include a section on what examiners and auditors expect from community banks in the quarters leading up to CECL adoption.

9:15 AM


10:15 - 10:30 AM

Two Things in Accounting Life Are Certain: Taxes and CECL

with Will Neeriemer, DHG Financial Services
Heather Wallace, DHG Financial Services

CECL and tax reform are two of highest priority issues for bankers today. In this session, we will explore the impacts of CECL on accounting for income taxes. We will also cover the recent tax reform law and its potential impacts on accounting for income taxes, as well as potential impacts on credit trends.

10:30 AM

Transitioning Your Incurred Loss Methodology to CECL

with Hans Pettit, Horne
Mike Thronson, Moss Adams
Moderated by Garry Rank

Some have stated that CECL is far different from the allowance and incurred loss , others suggest to revise, Garry Rank will lead a panel that will discuss how to take all the experience from the reserve under current GAAP and move to CECL.

11:30 AM


12:30 PM

Breakout Sessions (pick 1 in each time slot)

Time Slots:
1:30–2:20 PM
2:30–3:20 PM
3:30–4:20 PM

Data Gap Analysis and Current State Assessment
with Garry Rank, MST

Cohort Methodology Deep Dive
with Chuck Nwokocha, MST

Vintage Methodology Deep Dive
with Paula King, MST

PD/LGD, Transition Matrix Methodology Deep Dive
with Chris Emery, MST

Discounted Cash Flow Methodology Deep Dive
with Shane Williams, MST

Pooling and Segmentation
with Vince Milano, Postlethwaite and Netterville Zach Englert, MST

1:30 - 4:30 PM

Adjourn for the day from Workshops

4:20 PM

Welcome Fiesta

5:30 - 6:30 PM

Shuttles to the Pearl and downtown San Antonio

Hop on one of the shuttles to explore San Antonio. Last shuttle from downtown is at 10 p.m.

6:30 - 10:30 PM


7:00-8:00 AM

CECL Scouting Report Recap Day 1 Introduce the Game Day Panel

8:00 AM

Economic Outlook Domestic and International

with Dr. Tom Cunningham, Sr Economist, Atlanta
Federal Reserve (retired), MST Advisor

8:15 AM

Impact of Economic Factors on Loan Types

with Dr. Tom Cunningham, Sr Economist, Atlanta Federal Reserve (retired), MST Advisor
Chris Emery, MST
Zach Langley, MST
Jack Mayo and Caleb Norton, Piedmont College Students, research project

9:15 AM


10:15 - 10:30 AM

Impact Players: Q Factors Under CECL

(note this is a 2-hour session to accommodate all of these topics)

Panel with Mike Shearer, PWC
John Donohue, Moss Adams
Chuck Nwokocha, MST
Moderated by Chris Emery, MST

A look at what financial institutions are doing today in the way of Q Factors and what they will be under CECL. This session includes applying a reasonable and supportable forecast and examples of how institutions may apply an adjustment to a CECL methodology.

10:30 AM


12:30 PM

Breakout Sessions (pick 1 in each time slot)

Time Slots:
1:30–2:20 PM
2:30–3:20 PM
3:30–4:20 PM

Strategic Benefits of CECL Data Analytics
with Hans Pettit and Ashley McAdams, Horne

You Know What They Say About Assumptions
What assumptions do you make in your quarterly allowance estimation? Do you understand the variability of making those assumptions? Some assumptions you make come in the form of pooling segmentation, the model used, q-factors used, and loss estimates. In this workshop, we will cover different assumptions, show sensitivity analysis, and the importance of documentation to support your assumptions.
with Shane Williams, MST

Examining the Relationship Between CECL and DFAST
with Chuck Nwokocha, MST

Reporting and Disclosures Under CECL
with Dorsey Baskin, partner emeritus, Grant Thornton, Independent MST Advisor

CECL Considerations from a Model Risk Management Perspective
with Robin Sawyer, DHG Financial Services

Confessions of a Data Analyst
As most institutions have begun to plan their transition to CECL, a number of them are discovering first-hand the additional emphasis on data. Reporting under CECL is going to require banks to encompass not just more data fields, but encompass more historical data to account for the life of a loan. Because of this significant shift in data utilization some data pitfalls are becoming more and more prevalent.
with Zach Langley and Zach Englert, MST

1:30 - 4:30 PM

Adjourn for the day from Workshops

4:20 PM

Taste of Texas Dinner

Join us for a feast for the senses! Sights, sounds and tastes of the Lonestar state.

6:30 - 9:00 PM


7:00-8:00 AM

Play by Play Recap Day 2 Introduce the Game Day Panel

8:00 AM

The Impact of CECL on Bank Financial Management … A Financial Crisis Retrospective

We are long over due in exploring the potential impact of CECL on bank financial management. Beginning to think through how CECL will behave across the economic cycle should be a priority for us all. Larry Sorensen, CFO of Washington Trust Bank, will share a study conducted by his team at Washington Trust Bank. That study looked at the impact of reserving for life of loan expected credit losses on provision expense, the allowance position, earnings, capital and financial management during the Great Recession. Learn how they conducted the study, why they conducted the study, and the lessons learned.

with Larry Sorensen, Washington Trust Bank

8:15 AM

Don’t You Forget About Me: The Impact of ASU 2016 – 13 on Debt Securities

Under ASU 2016-13, credit loss measurement differs depending on the debt security’s classification: held-to-maturity (HTM) or available-for-sale (AFS) based on management’s investment intentions. HTM debt securities, will fall under the CECL model of the ASU. This may potentially require institutions to recognize at adoption and on an ongoing basis, credit losses on certain HTM debt securities which under current guidance would currently have no credit impairment.

The session will provide the information needed to account for losses for debt securities under the new CECL standard.

with Gordon Dobner, BKD
John Griffin, BKD
Dale Sheller, The Baker Group

9:15 AM


10:15 - 10:30 AM

Lessons Learned from IFRS-9

with Mike Shearer, PWC

10:30 AM

Quarter 2 of CECL: Will You Be Prepared to Explain Your Credit Loss Provision?

This session will focus your attention on the information that may be needed after CECL has been adopted to explain subsequent credit loss provisions for the loan portfolio. In doing so, we hope you will be better prepared to make the needed disclosures and for that purpose have in mind the information that may need to be readily available from the ACL (Allowance for Credit Losses) system. It will also touch on the issue of measurement uncertainty as it applies to the ACL and how measurement uncertainty may affect the level of the ACL that lenders choose to carry.

with Dorsey Baskin, partner emeritus, Grant Thornton, Independent MST Advisor

11:30 AM

Adjourn Conference with the Game Day Panel

Moderated by Regan Camp, MST

12:20 - 12:35 PM

CECL: Game On!

  • The nation’s first and most informative conference on the ALLL and CECL
  • Hear the most current, accurate and insightful information on CECL from the leading authorities on CECL, including members of the FASB, the Transition Resource Group and the leading bank auditing and accounting firms.
  • Hear from the CECL pacesetters, your peers who have been the most proactive in their CECL planning and preparation.
  • Three days focused on education
  • More interactive sessions
  • Networking with banking professionals, auditors and regulators
  • And enough time to enjoy the great city of San Antonio and the magnificent La Cantera Resort & Spa

Check the Speakers and Sessions page for more details.

In the community and regional banking space, the MST conference provides more, deeper and better information on the allowance than any other I know of. Attendees get a breadth of perspectives from professionals at the leading edge of thinking about all things related to the allowance. But I also see the tremendous benefit they get from networking. They’re in the real world dealing with real problems and they can talk with other professionals dealing with the same problems.

Graham Dyer
Partner Grant Thornton LLP

What Attendees Say

The National ALLL/ CECL Conference is truly focused on education. It’s not an infomercial, like some other conferences. You can tell this from the repeat attendees and the examiners and regulators who attend.

Gary Thompson
Vice President Loan Review Amarillo National Bank, Amarillo, Texas

La Cantera Resort & Spa Welcomes the National CECL Conference

La Cantera Resort & Spa
16641 La Cantera Parkway
San Antonio, TX 78256 USA

Click for additional information.


MST Phone | 877-910-9789

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