EDITORIAL: Nebraska Banker seeks to provide news and information relevant to Nebraska and other news and information of direct interest to members of the Nebraska Bankers Association. Statement of fact and opinion are made on the responsibility of the authors alone and do not represent the opinion or endorsement of the NBA. Articles may be reproduced with written permission only. ADVERTISEMENTS: The publication of advertisements does not necessarily represent endorsement of those products or services by the NBA. The editor reserves the right to refuse any advertisement. SUBSCRIPTION: Subscription to the magazine, which began bimonthly publication in May 2006, is included in membership fees to the NBA. ©2026 The Nebraska Bankers Association (NBA) | MBR Connect™. All rights reserved. Nebraska Banker is published six times per year and is the official publication for this association. The information contained in this publication is intended to provide general information for review, consideration and education. The contents do not constitute legal advice and should not be relied on as such. If you need legal advice or assistance, it is strongly recommended that you contact an attorney as to your circumstances. The statements and opinions expressed in this publication are those of the individual authors and do not necessarily represent the views of NBA, its board of directors or the publisher. Likewise, the appearance of advertisements within this publication does not constitute an endorsement or recommendation of any product or service advertised. Nebraska Banker is a collective work, and as such, some articles are submitted by authors who are independent of NBA. While a first-print policy is encouraged, in cases where this is not possible, every effort has been made to comply with any known reprint guidelines or restrictions. Content may not be reproduced or reprinted without prior written permission. For further information, please contact the publisher at (801) 676-9722. CONTENTS 9 18 7 PRESIDENT’S MESSAGE COLLECTIVE SUPPORT LEADS TO A STRONGER INDUSTRY Richard J. Baier, President and CEO, Nebraska Bankers Association 9 NEBRASKA BANKS’ TOOLS TO COMBAT ELDER FINANCIAL ABUSE When Something Doesn’t Look Right Ryan McIntosh, General Counsel, Nebraska Bankers Association 12 COUNSELOR’S CORNER CONCERNING TRENDS IN CYBER-ENABLED FRAUD An Internet Crime Update for Financial Institutions Robert Kardell, Attorney, and Aiden Welsh, Summer Associate, Baird Holm LLP 18 TECH TALK BENEFITS OF RED TEAMING FOR FINANCIAL INSTITUTIONS Dylan Smith, Senior Network Security Engineer, SBS CyberSecurity 20 SBA LENDING IN A CHANGING RISK ENVIRONMENT What Compliance Officers Should Be Watching Now Alison Stokes, CRCM, Virtual Compliance Officer, Compliance Alliance 22 FROM PLAYBOOK TO PRACTICE: EMBEDDING RISK CULTURE Tracy R. Pastella, CERP, CRCM, CFE, AAP, CFSA, American Bankers Association 26 “GROUND” RULES: NEBRASKA FARM LEASE TERMINATION REQUIREMENTS John F. Zimmer, V, Cline Williams Wright Johnson & Oldfather LLP 28 2026 EDUCATION CALENDAR 5 NEBRASKA BANKER
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