Hawkins Ash Financial Institution Articles

DOL Releases Final Ruling on Overtime

DOL Releases Final Ruling on Overtime

The final rule updates the earnings thresholds necessary to exempt executive, administrative and professional employees from the Fair Labor Standards ...
FinCEN Creates Exception to Beneficial Ownership Rule

FinCEN Creates Exception to Beneficial Ownership Rule

As part of its efforts to combat money laundering and other fraudulent activity, the Financial Crimes Enforcement Network (FinCEN) issued ...
Financial Institutions: Revenue Recognition Standard

Financial Institutions: Revenue Recognition Standard

The recognition of revenue under current accounting standards requires the consideration of two factors; being realized or realizable and being ...
Avoid Litigation With Attention to Common Red Flags

Avoid Litigation With Attention to Common Red Flags

Any size retirement plan can run into serious trouble when sponsors aren’t careful. With some planning, though, your qualified retirement ...
Accounting Standards Update (ASU) 2016-01 Effect on Call Report

Accounting Standards Update (ASU) 2016-01 Effect on Call Report

In January 2016, the FASB issued ASU 2016-01, Financial Instruments-Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial ...
Changes to Member Business Lending Rule

Changes to Member Business Lending Rule

Removal of Occupancy Requirement for 1-to-4-Unit Dwellings Takes Loans Out from Under Lending Cap Federally insured credit unions will no ...
Calculating Allowance for Loan Loss: Plan for Environmental and Economic Factors

Calculating Allowance for Loan Loss: Plan for Environmental and Economic Factors

The environmental and economic factor is often an important piece to the allowance for loan loss (ALL calculation) that is ...
ACA Repeal and Replacement-Update

ACA Repeal and Replacement-Update

The Affordable Care Act (ACA) requires Applicable Large Employers (ALE's are 50 or more full-time equivalent employees) to report health ...
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