Late Registration ends April 24.
Countdown to Conference
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.
For 7 consecutive years since 2011 . . .
Of 2017 MST National Conference Attendees…
(Additional registration required)8:00 AM - 1:00 PM
(Optional early morning session for those new to CECL. Grab breakfast and join us.
with Regan Camp, MST)
(Optional session to get the most out of the conference app)7:45 AM
Moderated by Dalton Sirmans
Regan Camp and Chris Emery, commentators
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
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
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
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
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
Hop on one of the shuttles to explore San Antonio. Last shuttle from downtown is at 10 p.m.6:30 - 10:30 PM
with Dr. Tom Cunningham, Sr Economist, Atlanta
Federal Reserve (retired), MST Advisor
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
(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
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
Join us for a feast for the senses! Sights, sounds and tastes of the Lonestar state.6:30 - 9:00 PM
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 Bank8:15 AM
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
with Mike Shearer, PWC10:30 AM
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 Advisor11:30 AM
Moderated by Regan Camp, MST12:20 - 12:35 PM
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.
Partner Grant Thornton LLP
MST (MainStreet Technologies) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.