For almost a decade, short term interest rates have been manipulated and driven down to historically low levels by the Federal Reserve. Even today, short term rates...

Our guest article this issue is presented by Mr. Scott Butterfield of Your Credit Union Partner. It treats a topic that we don’t usually approach here at Mark H. Smith,...

Mark H. Smith, Inc. recently conducted a survey on CECL readiness and planning among its clients. Based on the survey, most credit unions were aware of CECL and have...

Asset-Liability Committees (ALCO) may have become complacent over the last 8 years due to the lack of movement in market rates. Many credit unions I have worked with...