Banking Library Welcome to our Banking Library.  Below are articles from previous issues of the FBLG Banking Letter.    Accounting                                                                                       Prepaid FDIC Insurance: Accounting, Tax and Regulatory Capital Impact Planning Critical Capital Infusions Accounting for OREO Community Banks, US GAAP and IFRS Deferred Tax Asset Limitations CDI and Goodwill - Book and Tax Treatment Is the Convergence of US GAAP with IFRS Still Underway? Accounting for Non-accrual Loans Accounting for Troubled Debt Restructuring  New Other-Than-Temporary (OTTI) Accounting Rules  New Accounting for Loan Participations  Why are Some Banks Recording Lower OTTI Losses in 2009 Income Statements  ALLL and CRE                                                                                 Current Environment of Commercial Real Estate (CRE) Current Environment of Allowance for Loan Losses (ALLL  Employee Benefits Plans                                                Increased Focus on Retirement Plan Fees Is Your 401(k) Plan's Default Investment Qualified?  Understanding Fiduciary Responsibilities Relating to Retirement Plans  IT and Communications                                                            How to Unlock a Protected Smartphone Is My Bank Compliant with GLBA or is it a Journey That We Will Never Complete? How Do I Hire an IT Manager?  Business Resumption Plans and Disaster Recovery Plans Compared and Contrasted  Regulatory Compliance                                                             More Changes to Federal Reserve Board Regulation CC – Funds Availability International ACH Transactions (IAT) Amendments to Federal Reserve Board Regulation Z Become Effective October, 1 2009  Updates to Regulation D (Truth-In-Savings)  Federal Reserve Board Regulation CC (Funds Availability) Changes  Changes to Regulation Z - Mortgage Disclosure Improvement Act (MDIA Tax                                                                                              Congress Expands the Net Operating Loss Carryback Company Vehicles - Are You Meeting IRS Requirements? Sub S Banks and Director Qualifying Shares CDI and Goodwill - Book and Tax Treatment Stock Compensation Plans Compared and Contrasted  Certain S Corp Financial Institutions Could Get Relief from BIG Tax  Tax Rules May Limit Loss Deductions Of Acquired Institutions  The Proper Tax Treatment of OREO  New Muni Interest Disallowance Rules  Can OTTI Writedowns be Deducted for Tax Purposes?