Update

Extraordinary Service for Extraordinary Members

May 15, 2019 Volume 41 Issue 19

www.nebankers.org

NBA Bank On Nebraska Strong Accepting Grant Applications The NBA board of directors recently approved the application process for Bank On Nebraska Strong funds to assist with disaster recovery and rebuilding efforts. Since the March floods, the NBA worked closely with the Nebraska Community Foundation (NCF) and Nebraska United Ways to establish the Bank On Nebraska Strong fund which has raised more than $145,000 to date.

Funds raised through the NCF’s Bank On Nebraska Strong fund will be granted at the direction of the NBA in cooperation with the NCF, with a focus on community-wide needs and long-term recovery. The grant application form and guidelines are available on the NBA’s Disaster Relief webpage https://www.nebankers.org/bankonnestrong.html.

We’d like to offer our sincere appreciation to all that have generously donated to the Bank On Nebraska Strong fund. Through our combined efforts and resources Nebraska bankers are making a positive impact on rebuilding communities. Read the NBA Grant Application Press Release.

I N S E R T S

INSIDE THIS ISSUE

Nebraska Deposit Accounts Workshops May 21, Kearney May 23, Lincoln

BSA/AML Compliance Management

Workshops May 22, Kearney May 24, Lincoln

NBA Annual Golf Outing

June 6, Hastings

Call Report Update Workshops June 12, Kearney June 13, Lincoln

NBA Agri-business Recognition Award Application

NBA Education Calendar

2020 NBA Scenes of Nebraska Calendar Order Form

Banks & Bankers May 8 – May 14

2020 Scenes of

Nebraska Calendar Orders placed before July 1 will

receive special pricing of 99 cents per calendar!

Mark Your Calendars: In cooperation with the ABA and ABA Foundation, each June is celebrated as American Housing Month to highlight the variety of housing options that consumers have and the role of banks in financing many of those options. View Housing Month Communication Resources.

World Elder Abuse Awareness Day is celebrated June 15 every year. It represents the one day in the year when the whole world voices its opposition to the abuse and suffering inflicted to some of our older generations including that of financial abuse. Resources will be included in future NBA Updates.

2 NBA Update • www.nebankers.org • 5-15-2019 Extraordinary Service for Extraordinary Members

News Briefs from Washington ABA Banker Committee Shares Concerns with Four Core Providers The American Bankers Association (ABA) Core Platforms Committee—a group of 20 bank leaders representing community and midsize banks—Tuesday met with top executives from four of the nation’s largest core processing firms. During the meeting, the bankers shared their concerns on three key issues—data access, API deployment and contract fairness—with FIS, Fiserv, Jack Henry and Finastra. The representatives of each participating core agreed to provide written responses by July 15 to explain how they will address those issues and were invited to meet with the committee again in August.

“The tone of today’s meeting was positive and cooperative, even as we acknowledged that there is still work to do to address these challenges,” ABA President and CEO Rob Nichols said in an email to ABA member bank CEOs. “We look forward to seeing that spirit of cooperation in the form of meaningful commitments when the companies respond in writing and when we meet again later this summer.” Nichols convened the Core Platforms Committee earlier this year to evaluate how community and midsize banks’ current relationships with their core processors may be inhibiting innovation and provide recommendations that can help banks and cores move forward together. View Committee members.

CFPB Seeks Feedback on Regulatory Review, Overdraft Rule The Consumer Financial Protection Bureau (CFPB) Monday issued a notice detailing how it will periodically review regulations as required by the Regulatory Flexibility Act (RFA), which requires agencies to conduct decennial reviews of certain rules and consider their effects on small businesses.

The CFPB said that in conducting RFA reviews, it would consider several factors, including: the continued need for the rule; the nature of public complaints or comments on the rule; the rule’s complexity; the extent to which the rule overlaps, duplicates or conflicts with existing federal, state or other rules; and how the market has changed since the rule was issued. Comments on the bureau’s notice will be accepted for 60 days after publication in the Federal Register.

In addition, the CFPB announced the launch of its first RFA review, which will focus on its the 2009 overdraft rule. That rule requires that a consumer affirmatively consent—or “opt in”—to overdraft services before a bank may impose a fee for an overdraft resulting from a point-of-sale debit card or ATM transaction. After five years of studying data and other information on overdraft services provided by ABA and others, the CFPB last spring indicated it would not pursue additional regulation of overdrafts.

Comments on the overdraft rule are due 45 days after publication in the Federal Register. Read the bureau’s RFA plan. Read the request for comments on the overdraft rule.

House Financial Services Committee Advances BSA/AML Bill The House Financial Services Committee, Thursday voted to advance H.R. 2514—an ABA-backed bill introduced by Rep. Emanuel Cleaver (D-Mo.) that would modernize the Bank Secrecy Act/anti-money laundering framework. ABA President and CEO Rob Nichols welcomed the move. “This important bipartisan legislation approved by the committee would allow banks and law enforcement to better share information and assist in our mutual goal of preventing bad actors from accessing the banking system,” Nichols said.

House Approves Six-Month NFIP Extension With authorization for the National Flood Insurance Program (NFIP) set to expire at the end of the month, the House Tuesday voted to reauthorize the program through Sept. 30, 2019. The ABA continues to advocate for a long-term NFIP reauthorization that would provide greater certainty to the mortgage market.

News Source: American Bankers Association

Extraordinary Service for Extraordinary Members 5-15-2019 • www.nebankers.org • NBA Update 3

What Happens with The Dollars You Donate to BankPAC? Good question! NBA BankPAC dollars have become very important due to the effects of term limits on our state senators. PAC dollars help to support pro-banking and pro-business candidates through the election process.

BankPAC is a critical part of NBA government relations. Beginning December, funds raised by BankPAC were distributed by the NBA’s BankPAC Committee to candidates for the Nebraska Unicameral and Congress. The distributions continued at our March and May PAC meetings.

We have received over $58,000 toward our $155,000 goal! For those banks and bankers who have already contributed to the 2019 BankPAC Campaign, we extend our special thanks for your support. Click here to find the latest edition of the NBA BankPAC Honor Roll.

If you have questions about the NBA’s political action efforts, please do not hesitate to contact BankPAC Committee Chairman George Howard, Five Points Bank of Hastings, at 402-462-2888 or Jennifer Heaton at the NBA at 402-474-1555.

TOGETHER WE CAN MAKE A DIFFERENCE!

Compliance Alliance Q&A Q: We request a tri-merge credit report for each applicant. Our credit decision relies on the single lowest middle score applicant(s). Can you give guidance on how credit scores would be reported for two or more applicants? Do we report the one score relied on for all applicants, or report the score relied for one applicant and then the other as not applicable?

A: The bank would report the credit score that it relied upon in making the decision. From what you described, it sounds like it would be the lowest middle score in this instance. The score would be reported for the applicant or co-applicant and not applicable for the applicant whose credit score was not used (since it wasn't relied upon in making the credit decision).

To illustrate, assume a transaction involves one applicant and one co-applicant and that the financial institution obtains or creates two credit scores for the applicant and two credit scores for the co-applicant. Assume further that the financial institution relies on a single credit score that is the lowest, highest, most recent, or average of all of the credit scores obtained or created to make the credit decision for the transaction. The financial institution complies with § 1003.4(a)(15) by reporting that credit score and information about the scoring model used for the applicant and reporting that the requirement is not applicable for the first co-applicant or, at the financial institution's discretion, by reporting the data for the first co-applicant and reporting that the requirement is not applicable for the applicant. Comment 3, 1003.4(a)(15), https://www.consumerfinance.gov/policy-compliance/rulemaking/regulations/1003/Interp-4/#4-a-15-Interp-3

Not a Compliance Alliance Member? Learn more about membership with Compliance Alliance by attending our live demo:

• Tuesday, May 21 @ 10:00 a.m. CT

Compliance Alliance offers a comprehensive suite of compliance management solutions. To learn how to put them to work for your bank, call (888) 353-3933 or email info@compliancealliance.com.

A Nebraska Bankers Association Company

4 NBA Update • www.nebankers.org • 5-15-2019 Extraordinary Service for Extraordinary Members

Disaster Recovery: Potential Casualty Loss Deductions Individuals that have experienced damage to personal (home, household items, vehicles), income-producing or business property, may be able to claim a casualty loss deduction on federal tax returns due to a federally declared disaster area by the U.S. President. A “casualty” is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual such as a storm, fire, car accident or similar event.

Individuals may not deduct casualty and theft losses covered by insurance, unless they file a timely claim for reimbursement and reduce the loss by the amount of any reimbursement or expected reimbursement.

Affected taxpayers claiming the disaster loss on a 2018 or 2019 return should put the Disaster Designation, “Nebraska, severe winter storm, straight-line winds and flooding” at the top of the form so that the IRS can expedite the processing of the refund. Be sure to include the disaster declaration number, FEMA 4420, on any return. See Publication 547 for details.

Detailed information is available in the IRS Disaster Resource Guide for Individuals & Businesses as well as in the IRS Tax Topics: Casualty, Disaster and Theft Losses. For more disaster-related information, simply log on to the IRS website at www.irs.gov and enter “disaster” in the search box.

Relationship & Business Development School

June 25 – 27 ~ Lincoln ~ NBA Office

DEADLINE TO REGISTER: FRIDAY, MAY 24

The Relationship and Business Development School has been designed to provide bankers with essential information, skills and best practices to build a relationship culture that starts with employee engagement and leads to outstanding customer experiences. This School is perfect for Branch Managers, Business Development Officers, Retail and Relationship Managers, Loan Officers and Universal/Personal Bankers.

Brochure Schedule Register now via Survey Monkey

NBA New Preferred Vendor: BenefitEd Want a Competitive Advantage? Offer the #1 Benefit Employees Want in 2019

Millions of prospective employees are looking for a specific benefit in their job offers, but few are finding it. They receive employment packages featuring flexible hours, sign-on bonuses, training opportunities and other attractive rewards. But what they really want, is help repaying their student loans and saving for future education with a 529 savings plan.

Join the BenefitEd team for an introductory webinar at 11 a.m. CDT Thursday, May 23, to learn how employers are attracting top talent by offering an education benefits solution, without heavily impacting their budgets.

Webinar: Thursday, May 23, at 11 a.m. CDT To register, email BenefitEd@Nelnet.Net

You will receive an electronic copy of the 1000+ page resource manual with all the Nebraska deposit law on all areas to keep for future use.

Nebraska Deposit Accounts Workshops

Extraordinary Service for Extraordinary Members

Register Today! May 21 – Kearney Holiday Inn

May 23 – Lincoln Cornhusker Marriott

About the Program During this program we will discuss opening every type of legal ownership in Nebraska. From social security accounts to cooperatives, we will review Customer Identification, Beneficial Ownership and documentation and procedure. You will be able to ask complicated questions about rights at death, documentation and account styling. You will receive an electronic copy to our 1000+ page resource manual with all the Nebraska deposit law on all areas to keep for future use.

What you will learn: Opening Personal Accounts

Single Party, Multiple Party and Pay On Death Accounts

Power of Attorney Issues W-9 and W-8BEN issues

Opening Fiduciary Accounts

Uniform Transfer to Minors Act Guardianship Accounts Trust Accounts Estate Accounts Social security and VA fiduciary accounts

Opening Entity and Business Accounts Sole Proprietorships Partnerships Limited Liability Companies Corporations Nonprofits, cooperatives and tragedy accounts Campaign Accounts IOLTA Accounts

Program Outline

8:30 a.m. Registration / Continental Breakfast 9:00 a.m. Program

12:00 p.m. Luncheon 1:00 p.m. Program, continued 4:00 p.m. Adjournment

About the Speaker

Deborah Crawford is the President of Gettechnical, Inc., specializing in the education of banks across the nation. Her 28 plus years of banking and teaching experience began at Hibernia National Bank in New Orleans. She graduated from Louisiana State University with both her bachelor's and master's degrees. Deborah's specialty is in the deposit side of the financial institution where she teaches seminars on regulations, documentation, insurance and Individual Retirement Accounts.

Who Should Attend This program is a MUST for experienced deposit account personnel, branch managers, supervisors, tellers, trainers, and deposit operations. BSA and compliance officers will also find the information useful.

Registration Information

Member: $210 (per person) Non-Member: $630 (per person)

*If received by May 14, 2019 Advance registration for this program includes all workshop materials, continental breakfast, luncheon, and break service. After May 14, 2019, add $25 to each registration fee. Substitutions are allowed, at no additional cost. Notice is required for all substitutions/cancellations. If the request is received by the NBA Education Center by May 14, 2019, the full fee will be refunded. After that date the refund is subject to a 50% cancellation fee per registrant.

(Please feel free to make copies of the registration form

for additional registrants.)

1-04/03/19

2019 Nebraska Deposit Accounts Workshops

May 21 – Kearney May 23 – Lincoln

Financial Institution: _______________________________________________

Bank / Branch Address: ____________________________________________

City/Town:__________________________________ Zip: ________________

Phone# ( ________ ) ______________________________________________

Please register the following individual(s): Last 4 Digits of Social

Security #

Kearney May 21 Holiday

Inn

Lincoln May 23

Cornhusker Marriott Hotel

FIRST NAME MI LAST NAME

Registration Registration Registration after 05/14/2019 will have a $25 late NBA Members: $210 (per person) Non-NBA Members: ($630 per person) fee charge in addition to the registration fee.

ONLINE YOU MUST LOGIN TO RECEIVE MEMBER DISCOUNTED PRICING!

Four Ways to Register:  

    FAX: (402) 474-2148 WEBSITE: 

  MAIL: NBA Education Center, www.nebankers.org

PO Box 80008, Lincoln, NE 68501 Education 

PHONE: (402) 474-1555 Event Calendar

TOTAL DUE $ ____________________ 

Payment Choice (check one):  

  MasterCard VISA

Cardholder Name: _________________________________________

Card Number:_________________________________CVV: ______

Exp. Date: ________ Signature: _____________________________

Location Information

Reservations can be made by calling the hotels directly.

Holiday Inn Cornhusker Marriott Hotel 110 S 2nd Ave, Kearney 333 S. 13th St., Lincoln (308) 237-5971 (402) 474-7474

Please feel free to dress casually. To ensure your comfort, please bring a light jacket or sweater

to the program.

Notice: If you have a disability that may affect your participation in this event, please forward a statement

regarding any special needs to the Nebraska Bankers Association. We will contact you to discuss accommodations.

233 South 13th Street, Suite 700 Lincoln, Nebraska 68508

Phone: (402) 474-1555 Education Center Fax: (402) 474-2148

www.nebankers.org

1-04/03/19

.

You will receive a BSA Officer Toolkit on a CD which will contain a sample policy checklist, audit worksheets and training tools for 2019.

BSA/AML Compliance Management Workshops

Extraordinary Service for Extraordinary Members

Register Today! May 22 – Kearney Holiday Inn

May 24 – Lincoln Cornhusker Marriott

BSA Officer Annual Training—Update and Review During this program we will cover the five pillars of BSA and a hard look at the core programs of BSA. We are specifically covering what’s new, what has changed, what is an exam issue in 2019. You will receive a BSA Officer Toolkit on a CD which will contain a sample policy checklist, audit worksheets and training tools for 2019. Join the discussion of what BSA officers need to learn in 2019.

What you will learn: The Fifth Pillar of BSA and Risk Assessments Is your risk assessment robust enough? Learn how to improve your risk assessment and incorporate data from the fifth pillar of BSA in the CDD rules. What does it mean to have a baseline for transactions and how to connect the risk dots? Customer Identification Programs— New IDs and new issues Electronic driver’s licenses, electronic forms at SOS and new types of identification will require a revisit to CIP. We will discuss documentary and nondocumentary verification in today’s market including a look at online account opening. MSBs, MRBs, TPPP, NRAs A deeper dive into the high-risk customers we bank and how they affect our overall risk assessment. We will discuss the extra steps to mitigate risk for complex customers. 25 Common Errors on Beneficial Ownership Certification Forms The good, the bad and the ugly on beneficial ownership certification. What is going right and what is going wrong; the new form and recordkeeping.

CTR Pitfalls Exemptions and mergers, Beneficial Ownership, private ATMs and all the things that go wrong on the CTR front. A review of some line items that have caused some problems with the newest version of the CTR. SAR Form Update New updated fields on the SAR include changes in crimes, a note to FinCEN and cybercrimes create special challenges for SARs. We will look at completing the best narrative and how to sell your SAR to law enforcement. Financial Crimes and Alerts From red flag to SAR, this session will look at the crime scene and how to keep up with new crimes and what is happening in the investigative world and how to implement an effective anti-money laundering response team. Training, Policy, Audit and More Breaking down the policy, your audit and your training programs. Finally, some concrete help of what goes in and what goes out of the AML program and how to be compliant with requirements of the Bank Secrecy Act.

Program Outline

8:30 a.m. Registration / Continental Breakfast 9:00 a.m. Program 12:00 p.m. Luncheon 1:00 p.m. Program, continued 4:00 p.m. Adjournment

About the Speaker

Deborah Crawford is the President of Gettechnical, Inc., specializing in the education of banks across the nation. Her 28 plus years of banking and teaching experience began at Hibernia National Bank in New Orleans. She graduated from Louisiana State University with both her bachelor's and master's degrees. Deborah's specialty is in the deposit side of the financial institution where she teaches seminars on regulations, documentation, insurance and Individual Retirement Accounts.

Who Should Attend BSA Officers, Coordinators, Compliance, Deposit Operations, Branch Administration, Training And Support Staff

Registration Information

Member: $210 (per person) Non-Member: $630 (per person)

*If received by May 14, 2019 Advance registration for this program includes all workshop materials, continental breakfast, luncheon, and break service. After May 14, 2019, add $25 to each registration fee. Substitutions are allowed, at no additional cost. Notice is required for all substitutions/cancellations. If the request is received by the NBA Education Center by May 14, 2019, the full fee will be refunded. After that date the refund is subject to a 50% cancellation fee per registrant.

(Please feel free to make copies of the registration form

for additional registrants.)

1-04/03/19

2019 BSA/AML Compliance Management Workshops

May 22 – Kearney May 24 – Lincoln

Financial Institution: _______________________________________________

Bank / Branch Address: ____________________________________________

City/Town:__________________________________ Zip: ________________

Phone# ( ________ ) ______________________________________________

Please register the following individual(s): Last 4 Digits of Social

Security #

Kearney May 22 Holiday

Inn

Lincoln May 24

Cornhusker Marriott Hotel

FIRST NAME MI LAST NAME

Registration Registration Registration after 05/14/2019 will have a $25 late NBA Members: $210 (per person) Non-NBA Members: ($630 per person) fee charge in addition to the registration fee.

ONLINE YOU MUST LOGIN TO RECEIVE MEMBER DISCOUNTED PRICING!

Four Ways to Register:  

    FAX: (402) 474-2148 WEBSITE: 

  MAIL: NBA Education Center, www.nebankers.org

PO Box 80008, Lincoln, NE 68501 Education 

PHONE: (402) 474-1555 Event Calendar

TOTAL DUE $ ____________________ 

Payment Choice (check one):  

  MasterCard VISA

Cardholder Name: _________________________________________

Card Number:_________________________________CVV: ______

Exp. Date: ________ Signature: _____________________________

Location Information

Reservations can be made by calling the hotels directly.

Holiday Inn Cornhusker Marriott Hotel 110 S 2nd Ave, Kearney 333 S. 13th St., Lincoln (308) 237-5971 (402) 474-7474

Please feel free to dress casually. To ensure your comfort, please bring a light jacket or sweater

to the program.

Notice: If you have a disability that may affect your participation in this event, please forward a statement

regarding any special needs to the Nebraska Bankers Association. We will contact you to discuss accommodations.

233 South 13th Street, Suite 700 Lincoln, Nebraska 68508

Phone: (402) 474-1555 Education Center Fax: (402) 474-2148

www.nebankers.org

1-04/03/19

Golfers join your fellow bankers at this annual event. You will compete for gift certificates and flag prizes.

Return your registration form and check TODAY.

Please indicate your 18-hole handicap and the names of others you would like in your foursome.

NBA Annual

Golf Outing

Extraordinary Service for Extraordinary Members

Register Today! Lochland Country Club – Hastings, NE

June 6, 2019

Schedule of Events:

8:30 am Registration / Continental Breakfast

9:00 am Shotgun Start

Following golf: Reception, Buffet Lunch,

and Awards Ceremony

Outing Sponsors

NBISCO

Cornerstone Bank

First National Life Insurance Co. of the U.S.A.

Golfers join your fellow bankers at this annual event.

You will compete for gift certificates and flag prizes.

The Outing is limited to the first 104 banker registrations received.

Choose your format of play, Stroke or Scramble!

Four player teams

o (will be assigned if no preference is givenat the time of registration)

Prizes will be awarded at lunch!

Mulligans will be for sale at the course –

o $20 for two - to benefit the NBA State BankPAC

We will have a flight for anyone wishing to golf in the 60+ age group. Check the box on the registration form below.

Registration Information:

The fee is $125 per NBA member. This fee includes green fees, cart rental, continental breakfast and the awards reception and buffet lunch. The deadline for registration is Monday, May 27, 2019. Registrations received after that date will be accepted upon space availability and will be $150 per member. For hotel accommodations, call the Hastings Holiday Inn Express at (402) 463-8858.

DON’T MISS YOUR CHANCE TO WIN THE HOLE-IN-ONE PRIZE OF $10,000 Sponsored by Midwest Independent Bank

1-04/17/19

2019 NBA Annual Golf Outing

June 6, 2019 Lochland Country Club, Hastings, NE

Financial Institution: _______________________________________________

Bank / Branch Address: ____________________________________________

City/Town:__________________________________ Zip: ________________

Phone# ( ________ ) ______________________________________________

Please register the following individual(s):

NAME (as you wish it to appear on the badge)

Click on or circle your format of play!

here for the

60+ Flight

Established 18-Hole

Handicap

Stroke –or– Scramble

Stroke –or– Scramble

Stroke –or– Scramble

Stroke –or– Scramble

• • The following does not register the individuals to play unless they are listed above.Please list below the names of additional individuals whom you wish to be in your foursome. • •

NAME (as you wish it to appear on the badge) BANK/TOWN Established 18-Hole Handicap

NBA Members: $125.00 Non-NBA Members: $375.00 (per person) Registrations received after 05/27/19 will be an additional $25.

Three Ways to Register:

FAX: (402) 474-2148

  MAIL: NBA Education Center, PO Box 80008, Lincoln, NE 68501

PHONE: (402) 474-1555

TOTAL DUE $ ____________________ 

Payment Choice (check one):

MasterCard VISA

Cardholder Name: _________________________________________

Card Number:_________________________________CVV: ______

Exp. Date: ________ Signature: _____________________________

60+ Flight

Participants receive a 300+ page manual, which will include materials covered during the program  as well as additional information on other call report schedules. 

Call Report Update Workshops

Extraordinary Service for Extraordinary Members

Register Today! June 12 – Kearney Holiday Inn

June 13 – Lincoln Cornhusker Marriott

About the Program

The regulators are continuing on their burden reducing approach and announced more reductions in November 2018 to the FFIEC 051 forms. The regulators are proposing to increase the small bank eligibility size for filing on the FFIEC 051 form from $1 billion in assets size to $5 billion and to make more line items required only semi-annually. The most significant change to semi-annual reporting will be RCR Pt II lines 1-25, the detail reporting of both on and off-balance sheet risk weighting. Total risk weighted assets, however, will still be required to be reported. Banks with assets of more than $1 billion will be required to report the consumer deposit detail information on balances and service charges in December only; schedule RIC semi-annually; RCO M2 on a quarterly basis. In a second proposal the regulators are considering regulatory burden relief to qualifying community banking organizations by allowing an option to calculate a simple leverage ratio, rather than multiple measures of capital adequacy. In February 2019 the regulators issued proposed revisions to the 2019 Call Report to align the information in the call report with the new accounting credit loss accounting standard. The changes include updates to twelve schedules to address the broader scope of financial assets for which an allowance for credit losses must be established and maintained. Under the approved CECL rulemaking, a bank may elect to phase in the regulatory capital impact of adopting CECL over a three-year period. In June 2018 the regulators implemented further burden reducing changes for both FFIEC 051 and 041 filers. The changes include consolidation and/or removal of several more line items and reductions in the frequency of reporting for about a dozen line items. The 051 form was originally approved in 2017 and may be used by domestic banks with less than $1 billion in assets. The 051 short form has approximately 25 fewer pages and eliminated 40% of the 041-line items as well as reducing the frequency of data collection in some of the schedules. Additional changes to the June 2018 Call Report were included in the supplemental instructions. The regulators issued an update to the reporting of high volatility commercial real estate (HVCRE) exposures as well as reciprocal deposits. In September 2017, the agencies issued proposed simplifications to the risk-based capital rules. The proposal was approved in November 2017 and effective in 2018 and simplifies the threshold deduction treatment for mortgage servicing assets, deferred taxes arising from temporary differences that can’t be realized through carrybacks, and investments in the capital of unconsolidated financial institutions. The Call Report Preparation Workshop will help preparers and reviewers understand the preparation process and eliminate errors. The workshop will begin with an overview of proposed and approved revisions for 2019 & 2018 and other recent changes, followed by a review of several new accounting standard updates. The classification priority for coding loans on RC-C will also be covered. Loans are normally a bank’s largest asset category and the reporting rules for RCC are critical because they affect all loan schedules in the call report. Loans are reported based on borrower, purpose, or collateral, but there are specific rules that dictate when to use each of the classification factors. The workshop will end with a discussion of commonly cited errors made in call report preparation. Schedules included in the presentation are the FFIEC 041 & 051 forms.

March 2019 Proposed Revisions Increase in small bank asset size eligibility for filing on the FFIEC 051 form from $1 billion to $5 billion Option to calculate a simple leverage ratio, rather than multiple measures of capital adequacy for banks

that meet certain criteria Semi-annual reporting for several more line items on the FFIEC 051 form, primarily RCR Pt II lines 1-25,

risk weighting of on and off-balance sheet assets Banks with assets over $1 billion that file on the FFIEC 051 form will still have to provide information on

consumer deposit accounts and the related service charges, disaggregated data on the allowance for credit losses, and uninsured deposits in certain quarters

June 2018 Revisions

New information on the HVCRE definition as well as reporting of reciprocal deposits Further burden reducing changes for the FFIEC 051 and 041 forms

reduction and consolidation of line items change in the frequency of data collection for some schedules

March 2018 Revisions

maintaining phase in percentage deduction and risk weighting on certain RCR items Proposed Simplifications to the Capital Rules

Proposed changes to the capital deductions and risk weighting of mortgage servicing assets (MSAs), deferred tax assets (DTAs) arising from timing differences not realizable through carryback, investments in the capital of unconsolidated financial institutions, and minority interests

The program will cover:

Proposed and approved changes to the 2019 and 2018 Call Reports as well as other recent revisions Recent Accounting Guidance (equities, leases, other real estate) In Depth Discussion of Loan Classification reporting rules Common Errors made in call report preparation

Annual training in Call Report Preparation is highly recommended by bank regulators, not just for preparers of the call report, but also for reviewers. A reviewer needs to understand the reporting requirements and should spend at least 3-4 hours performing a detailed check of the completed Call Report Schedules and supporting documentation. New and experienced preparers and reviewers should be trained.

Participants receive a 300+ page manual, which will include materials covered during the workshop as well as additional information on other call report schedules.

Program Outline 8:00 a.m. Registration / Continental Breakfast 8:30 a.m. Call Report Update 12:00 – 1:00 p.m. Luncheon 1:00 p.m. Call Report Update…continued 3:30 p.m. Adjournment

About the Speaker

Ann Leavelle Thomas has almost 30 years of experience in bank accounting and control. At Thomas Consulting, she performs regulatory compliance audits and training, and internal control audits for several banks. Additionally, Ann prepares and reviews Call Reports for numerous banks. She has taught numerous Call Report programs for state banking associations. Ann’s experience in working with a broad range of banks is of unique value in understanding Call Report questions and in communicating with bankers in their own language.

Who Should Attend & What to Bring Call Report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Banks should train a preparer and reviewer. Anyone responsible for preparing, auditing, or signing the call report will find the program valuable. The workshop is designed for more experienced preparers and reviewers interested in newer reporting requirements. Annual training is highly recommended by bank regulators.

Please bring a copy of your general ledger and your latest call report. Bankers find it useful to review classifications during the class as the line items are discussed.

Registration Information

Member: $210 (per person) Non-Member: $630 (per person)

*If received by June 5, 2019 Advance registration for this program includes all workshop materials, continental breakfast, luncheon, and break service. After June 5, 2019, add $25 to each registration fee. Substitutions are allowed, at no additional cost. Notice is required for all substitutions/cancellations. If the request is received by the NBA Education Center by June 5, 2019, the full fee will be refunded. After that date the refund is subject to a 50% cancellation fee per registrant.

Location Information

Reservations can be made by calling the hotels directly.

Holiday Inn Cornhusker Marriott Hotel 110 S 2nd Ave, Kearney 333 S. 13th St., Lincoln (308) 237-5971 (402) 474-7474

(Please feel free to make copies of the registration form for additional registrants.)

Please feel free to dress casually. To ensure your comfort, please bring a light jacket or sweater

to the program.

Notice: If you have a disability that may affect your participation in this event, please forward a statement regarding any special needs to the Nebraska Bankers Association. We will contact you to discuss accommodations.

1-05/08/19

2019 Call Report Update Workshops

June 12 – Kearney June 13 – Lincoln

Financial Institution: _______________________________________________

Bank / Branch Address: ____________________________________________

City/Town:__________________________________ Zip: ________________

Phone# ( ________ ) ______________________________________________

Please register the following individual(s): Kearney

June 12 Holiday

Inn

Lincoln June 13

Cornhusker Marriott Hotel

FIRST NAME MI LAST NAME

Registration Registration Registration after 06/05/2019 will have a $25 late NBA Members: $210 (per person) Non-NBA Members: ($630 per person) fee charge in addition to the registration fee.

ONLINE YOU MUST LOGIN TO RECEIVE MEMBER DISCOUNTED PRICING!

Four Ways to Register:  

    FAX: (402) 474-2148 WEBSITE: 

  MAIL: NBA Education Center, www.nebankers.org

PO Box 80008, Lincoln, NE 68501 Education 

PHONE: (402) 474-1555 Event Calendar

TOTAL DUE $ ____________________ 

Payment Choice (check one):  

  MasterCard VISA

Cardholder Name: _________________________________________

Card Number:_________________________________CVV: ______

Exp. Date: ________ Signature: _____________________________

Agri-business Recognition Award Application FormThe Nebraska Bankers Association established the NBA Agri-business Recognition Award in 1983. Award recipients, recommended by the NBA Education Advisory – Lending Subcommittee and approved by the NBA Board of Directors, are chosen in honor of their outstanding contribution to agri-business in the State of Nebraska. Past recipients have come from private industry, the educational arena, or government service. The annual presentation of this prestigious award takes place during the NBA's Fall Agri-business Conference which is to be held September 5 - 6, 2019, in Lincoln.

The NBA strongly encourages your participation in the selection process by nominating an individual who has contributed significantly to the State of Nebraska’s agri-business industry. Contributions to agri-business are the only criteria, and include, but are not limited to: economic, educational, entrepreneurial, and/or technological innovations. The NBA Education Advisory – Lending Subcommittee in determining their recommendation to the Board of Directors will carefully evaluate your nomination. If your previously submitted nominee was not selected in past years, please feel free to re-submit his or her nomination for this year’s award.

Please take time to complete and submit the following application. Supporting materials (resume, letters of support, copies of service awards, continuing education certificates, newspaper articles, etc.) are not required, but are helpful.

The deadline for nominations is May 29, 2019. Please return this form to: Ron Arrigo, Nebraska Bankers Association Fax: (402) 474-2148 Email: ron.arrigo@nebankers.org

Please type or print:

Nominee Information

Name: ____________________________________________________________________________________

Title: ______________________________________________________________________________________

Institution/Company: _________________________________________________________________________

Address: __________________________________________________________________________________

City/State/Zip: ______________________________________________________________________________

Phone: _________________________ E-mail Address: _________________________________________

Nominated by

Name: ____________________________________________________________________________________

Title: ______________________________________________________________________________________

Institution: _________________________________________________________________________________

Address: __________________________________________________________________________________

City/State/Zip: ______________________________________________________________________________

Phone: _________________________ E-mail Address: _________________________________________

Signature: ____________________________________________________________ Date: ____/____/_____ (Application form must be signed and dated).

(Application continued on next page)

2019 Agri-business Recognition Award Application Form Page 2

By attachment, please provide the following:

• Information that you feel most important for the ag committee members to have to make their recommendation. Contributions include, but are not limited to: economic, educational, entrepreneurial, and/or technological innovations.

• A list of your nominee’s career/work history (resume may also be attached).

• Your nominee’s industry and community leadership.

• A list any other information that you feel is relevant for your nominee to be selected as the recipient of the NBA’s 2019 Agri-business Recognition Award.

Please fax this form by May 29, 2019:

to: Ron Arrigo, Nebraska Bankers Association Phone: (402) 474-1555 Fax: (402) 474-2148 Email: ron.arrigo@nebankers.org

233 South 13th Street, Suite 700 Lincoln, NE 68508

Phone: (402) 474-1555 / Education Center Fax: (402) 474-2148

Past Recipients of the NBA Agri-business Recognition Award 1983 

Roger Mandigo 

1984 Senator Maurice Kremer 

1985 D.B. "Woody" Varner

1986 Bob Daugherty 

and Walter Behlen 

1987 Burnham Yates 

1988 Kirk Jamison 

and Ambassador Clayton Yeutter 

1989 Congresswoman Virginia Smith 

1990 Mr. Earl H. Monahan 

and Charles M. Harper 

1991 C.G. "Kelly" Holthus 

1992 Thomas H. Olson 

1993 Daniel W. Gardner 

1994 Leonard T. Fleischer 

1995 Waldo Haythorn 

1996 Robert L. Raun 

and Robert Kayton (Posthumous) 

1997 William J. Pullen 

and Harold Wimmer 

1998 Frank & Mary Bruning 

1999 Jack Maddux 

2000 James W. Lindsay 

2001 Edward T. Robinson 

2002 James M. Wolf (Posthumous) 

2003 Tony Raimondo 

and Richard Reinke (Posthumous) 

2004 Frank J. Sibert 

2005 Dr. Allen Blezek 

and Roy Dinsdale 

2006 Don G. Johnson 

2007 Willard Waldo 

2008 Howard Pitzer (Posthumous) 

2009 Howard A. Lamb 

2010 John C. Owens 

2011 David M.Kohl, Ph.D. 

2012 Robin Marshall 

2013 Dr. Ronald J. Hanson 

2014 Harley D. Bergmeyer 

and Alan J. Svajgr 

2015 James “Jim” Trotter 

2016 Thomas F. Hansen 

2017 Michael J. Kelly 

2018 John R. Miller 

and LeRoy Thom (Posthumous) 

Keep up with our latest education offerings by visiting our event calendar at www.nebankers.org. Questions? Call the Education team at 402-474-1555.

EDUCATION CALENDAR

Nebraska Bankers Association 233 S. 13th St., Ste. 700 | Lincoln, NE 68508 | Phone: 402-474-1555 | Fax: 402.474.2148

Upcoming Webinars For a complete schedule of NBA webinar

offerings, visit www.nebankers.org Education.

All webinars are scheduled from 1:30 – 3:30 p.m.

CST unless otherwise noted.

2019

Nebraska Deposit Accounts Administration Workshops

5/21/2019 Kearney – Holiday Inn

5/23/2019 Lincoln – Cornhusker Marriott Hotel

BSA-AML Compliance Management Workshops

5/22/2019 Kearney – Holiday Inn

5/24/2019 Lincoln – Cornhusker Marriott Hotel

NBA Annual Golf Outing

6/6/2019 Hastings – Lochland Country Club

Call Report Workshops

6/12/2019 Kearney – Kearney Holiday Inn

6/13/2019 Lincoln – Cornhusker Marriott Hotel

NBA Annual YBON Conference

8/1-8/2/2019 Omaha – Embassy Suites Downtown

Fall Agri-business Conference

9/5-6/2019 Lincoln – Cornhusker Marriott Hotel

Essential Teller Issues Seminars

9/09/2019 Grand Island – Ramada Midtown

9/10/2019 North Platte – Holiday Inn Express

9/11/2019 Norfolk – Norfolk Country Club

9/12/2019 Lincoln – Cornhusker Marriott Hotel

Fall IRA Workshops

9/16-17/2019 Lincoln – Cornhusker Marriott Hotel

9/18-19/2019 North Platte – Holiday Inn Express

Fall Group Meetings

Certified Banking Security Manager Certification

10/8 – 10/9/2019 Lincoln - NBA office

Women in Banking Conference

10/16-17/2019 Lincoln – Graduate Hotel

Summit on Regulatory Issues

10/25/2019 Lincoln – Cornhusker Marriott Hotel

Bank Investment, Funding & Economic Outlook Conference

11/6-7/2019 Lincoln – Cornhusker Marriott Hotel

Loan Documentation Workshops

11/19-21/2019 Kearney – Holiday Inn

Agriculture & Beyond Workshops

12/3/2019 Norfolk – Northeast Community College

12/4/2019 North Platte – Quality Inn & Suites

Real Estate Lending Compliance Conference

12/12 – 12/13//2019 Lincoln – Cornhusker Marriot Hotel

2020

State Government Relations Forum

1/30/2020 Lincoln – Cornhusker Marriot Hotel

Operations Conference

2/4-2/5/2020 Lincoln – Cornhusker Marriot Hotel

Mid-Winter IRA Workshops

2/10 – 2/11/2020 Lincoln – Embassy Suites

2/12 – 2/13/2020 North Platte – Holiday Inn Express

Health Savings Account Seminar

2/14/2020 North Platte – Holiday Inn Express

9/24/2019 Scottsbluff – Hampton Inn & Suites

9/25/2019 North Platte – Holiday Inn Express

9/26/2019 Kearney – Holiday Inn

10/1/2019 Lincoln – Cornhusker Marriot Hotel

10/2/2019 Omaha – Hilton

10/3/2019 Norfolk – Norfolk Country Club

5/7/2019

The Nebraska Bankers Association is pleased to offer the 12th annual Scenes of Nebraska Calendar. The calendar features photos of Nebraska submitted by Nebraska bankers and their family members. Gifting

your customers these calendars is a great way to thank them for their business and promote your bank!

Place your order NOW through July 1 for the price of 99 cents per calendar!

Your available logo imprint area is 1.25 x 10.375 inches. Your logo and/or name needs to be provided in an Illustrator EPS or high resolution TIF file (at least 300 dpi) and emailed to nbaproducts@nebankers.org along with this form. Please supply all linked art and fonts required to print your file.*

Check one:

Color logo (adds $100 flat fee to order)

Black/white logo (free)

Logo (check one):

Use same logo as previous year

Use new logo (email to nbaproducts@nebankers.org)

Please submit this order form to nbaproducts@nebankers.org. All orders will be shipped by late Oct. 2019.

Nebraska Bankers Association | 233 South 13th Street, Suite 700, Lincoln, NE 68508 | 402-474-1555

CALENDAR2020 Scenes of Nebraska

Order Information

___________________________________________________________________________________________________________ Contact Person Email

___________________________________________________________________________________________________________ Bank Phone

___________________________________________________________________________________________________________ Shipping Address City State ZIP Billing Address (if different than shipping address)

From July 1 to Aug. 1, calendars are $1.29 each.

Your bank logo and name can be printed on each calendar to brand your order. The NBA logo is also included on each calendar.

Order Specifications*

Quantity of Calendars (minimum order of 100 calendars) ____________

*The contact person you provided above will receive a proof for approval prior to printing. Each shipment will include shipping/handling and sales tax.Send no money now. Invoices will be sent directly from Colonial Press. An additional 3% processing fee will be charged for credit card payments.

Banks & Bankers (May 8-14, 2019)

Extraordinary Service for Extraordinary Members 5-15-2019 • www.nebankers.org • NBA Update

Bankers in the News

Wayne McKinney, First National Bank (Kearney) retiree, was honored by the Kearney Sertoma Club with a “Service to Mankind Award.” McKinney worked for 63 years as a banker and has served on several community boards and foundations. (pictured right) Brianne Mathew, First National Bank of Omaha (Omaha), and Stephanie Gould, American National Bank (Omaha), have been selected to serve on a women’s leadership panel May 16 and 20, at Midland University to engage women in the community and to celebrate female leaders.

Banks in the News F&M Bank (South Sioux City) made a $1,200 donation May 13, to the Bank On Nebraska Strong fund. Employees have raised funds throughout the year by paying for the opportunity to wear jeans on Fridays, combined with a match from the bank. (pictured right) First National Bank of Omaha (Omaha) has awarded a total of $840,000 in community development grants to 46 organizations in Nebraska and six additional states to support programs focused on increasing access to affordable housing. First Nebraska Bank (Columbus) began sponsoring Everfi’s financial education program in six Nebraska high schools during the 2017-2018 academic year. To celebrate financial literacy month this April, the Columbus location hosted an open house exclusively for the students who participated in the Everfi program. Students received a tour of the bank, met employees, enjoyed snacks and learned the history of the bank. (pictured right)

Banks & Bankers (May 8-14, 2019)

Extraordinary Service for Extraordinary Members 5-15-2019 • www.nebankers.org • NBA Update

NebraskaLand National Bank (North Platte) hosted a Free Community Shred Day, May 10 at the bank’s main location. The bank also committed $500 to match donations to benefit McKenna’s Rae of Hope Foundation. Points West Community Bank (Lisco) awarded a $1,000 scholarship to area recipient, Jeadon Ross.

The Tri-County Bank (Stuart) was honored by FHLB Topeka with a Community Leader Award at an annual conference, April 25. The award included a $5,000 donation to the Nebraska Community Foundation at the direction of Tri-County Bank, and will be split between the communities of Stuart, Atkinson, Bassett, O’Neill and Brown County. Union Bank & Trust Co. (Wahoo) recently made two check donations to communities that have been impacted by flooding. The Fremont Area Community Foundation and the city of North Bend both received $10,000 contributions.

Promotions & Appointments

BLAIR: JoEllen Maras, marketing officer, Washington County Bank. (pictured right) DAVID CITY: Andy Moravec, senior advisor/enterprise banking; Ben Redland, director/commercial and agribusiness banking, First National Bank. KEARNEY: Patrick Leininger, senior adviser/commercial and agribusiness banking, First National Bank. VALLEY: Mark Dekker, chief credit officer; Chris Ott, board of directors, First Nebraska Bank.

Retirements

Emma Rose McGee, First Nebraska Bank (Brainard), is retiring after 42 years of service to the bank. An open house will be held in her honor in June. McGee joined the bank in April 1977 and is a Customer Service Representative. Virginia Reichmuth, Columbus Bank & Trust Co. (Columbus), will retire Friday, May 24 after serving the bank for nearly 25 years. An open house will be held for customers, colleagues, friends, and family to wish Virginia well in her retirement.

Banks & Bankers (May 8-14, 2019)

Extraordinary Service for Extraordinary Members 5-15-2019 • www.nebankers.org • NBA Update

Deaths George W. Barlow Jr., age 85, passed away May 5, 2019. George had retired from First National Bank of Lincoln, downtown location which has since become a U.S. Bank, N.A. branch. (pictured right)

Share your news with the Nebraska Bankers Association!

Whenever your financial institution has a newsworthy event, we want to hear from you. Email your news, press releases, newspaper clippings and/or photos to news@nebankers.org to be published in an upcoming Banks & Bankers and/or featured on social media.

Facebook: @NebraskaBankersAssociation // Twitter: @nebankers