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"Class Actions Arising From Information Theft" - Jerry Blanchard published
The RMA Journal
Gerald L. Blanchard
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"Terms of Agreement" - Jerry Blanchard published
American Executive
Winter 2007
Gerald L. Blanchard
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The New Subchapter S Laws: A Boon for Community Banks
Financial Institutions
Banking Law Journal
August 2005
Recent tax law changes have created new opportunities and unanticipated pit-falls for banking institutions interested in making an S corporation election. A bank's decision to pursue S corporation status requires a reexamination of existing rules, planning and an evaluation of the benefits and risks associated withthree new tax provisions. These provisions increase the number of S corporation shareholders from 75 to 100, allow family members to elect to be treated as one shareholder, and expand bank S corporation eligible shareholders to include IRAs.
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Escaping SOX
Reconsider Being a Public Company and Escape Sarbanes-Oxley Angst
ABA Banking Journal
May 2005
Katherine M. Koops
As costs and burdens of federal securities law compliancecontinue to soar, Securities and Exchange Commission-reporting bank holding companies (and banks withoutholding companies that file SEC-compliant reports with FDIC)are increasingly questioning the value of remaining public.
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Going Private/Staying Private
April 4, 2005
Katherine M. Koops
A comprehensive presentation on why and how Community Banks are going private.
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Financing Growth Memorandum - March 2004
March 16, 2004
This memorandum summarizes the key elements, advantages and disadvantages of several alternatives available for a bank with a holding company to finance its growth, including correspondent bank debt, trust preferred stock, convertible subordinated debentures, preferred stock and common stock.
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In Compliance
July 11, 2003
Katherine M. Koops
The Sarbanes-Oxley Act: New Guidance for Public and Private Banks
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Predatory Mortgage Lending Laws
October 28, 2002
This Table summarizes the basic scope and requirements of the predatory mortgage lending laws and regulations enacted or implemented by States as of October 15, 2002. This Table does not consider city, county or other local ordinances, except to note where the State has enacted a law to prohibit or restrict local ordinances.
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What to Expect in an IRS Audit of a Bank
March 28, 2002
Frank A. Crisafi
Although there have been relatively few IRS audits of community banks in the past, the IRS recently announced that it will increase its audits of community banks, especially where they have investments in partnerships.
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