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A handbook compiling essential information and guidance about the community bank leverage ratio....

There’s a new $1.3 billion bank holding company in Georgia – and it’s the result of a merger of equals. Heritage Southeast Bancorporation came about as the result of a...

M&A transactions initiated through an auction process have become de rigueur in the community banking marketplace. In the right situation, they have several advantages that include speed, limited due diligence...

Although the Financial Accounting Standards Board is giving small banks more time to comply with CECL, there may be advantages to implementing the standard sooner. Adopting early may help banks...

The Federal Reserve issued a proposal in April that eases some rules for investors, while providing more clarity on the factors and thresholds it uses to determine if a company...