2026 Pub. 17 Issue 1

President’s Message: Spring Is a Time To Indulge in a Little Optimism	4
Incremental Effort Leads to Great Results	6
2026 Industry Outlook	7
It’s a Good Time to Revisit ERISA Compliance Responsibilities	10
Investing in West Virginia’s Heritage	12
SBA Lending in a Changing Risk Environment	14
Appeals Courts Say Fraud Debts Can Survive Small Business Bankruptcies	16
Washington Update: Fighting on in 2026	18
Community Banks and Crypto-Assets	20

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