Contents ©2026 West Virginia Bankers Association (WVBA) | Memberlink Solutions DBA The newsLINK Group LLC. All rights reserved. West Virginia Banker is published four times per year by The newsLINK Group LLC for WVBA 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 WVBA, 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. West Virginia Banker is a collective work, and as such, some articles are submitted by authors who are independent of WVBA. 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 (855) 747-4003. 7 12 PRESIDENT’S MESSAGE 4 Spring Is a Time To Indulge in a Little Optimism By Mark Mangano, President & CEO, WVBankers 6 Incremental Effort Leads to Great Results By Bryce Himelrick, Government Affairs Strategist, WVBankers 7 2026 Industry Outlook Community Bankers’ Top Challenges, Investments and Opportunities By Jason Young, Vice President of Product Management, CSI 10 It’s a Good Time to Revisit ERISA Compliance Responsibilities Considerations for Self‑Insured and Level‑Funded Group Health Plans By Grant P.H. Shuman, Attorney, Bowles Rice LLP 12 Investing in West Virginia’s Heritage The Benefits of Purchasing State Historic Rehabilitation Tax Credits By Randall L. Saunders, Esq. and Jonah D. Samples, Esq., Nelson Mullins Riley & Scarborough LLP 14 SBA Lending in a Changing Risk Environment What Compliance Officers Should Be Watching Now By Alison Stokes, CRCM, Virtual Compliance Officer, Compliance Alliance 16 Appeals Courts Say Fraud Debts Can Survive Small Business Bankruptcies By J. Zachary Balasko and Shelby R. Turley, Steptoe & Johnson PLLC WASHINGTON UPDATE 18 Fighting on in 2026 By Rob Nichols, President and CEO, American Bankers Association 20 Community Banks and Crypto-Assets Is It Time To Start Exploring? By Ian F. McDowell, CPA, Principal, Audit and Assurance, S.R. Snodgrass PC 2 WEST VIRGINIA BANKER
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