Pub. 3 2022 Issue 6

As we head into the final months of 2022, the CECL deadline seems to be coming faster and faster. If your bank hasn’t already adopted or finalized your CECL process, we can provide support that’s equally quick – whether you simply need answers to help you over some hurdles or the compliance efficiency that comes with our CECLSolver™ solution. Please feel free to contact us for a brief consultation. We talk and work with bankers every day to address and help alleviate their CECL concerns. In the meantime, here are some common questions we receive about our CECLSolver™ tool, its methodology, and what we’re hearing from regulators, accountants and other bankers. Questions & Answers: What banks are asking about CECLSolver™. Is it too late to get started with CECLSolver to meet the 2023 Q1 compliance date? Absolutely not. Every week we consult with banks who are just now starting on CECL compliance – and assure them there’s no need to panic. CECLSolver is easy to use and was built on regulatory guidance to make compliance as painless and efficient as possible for banks. And QwickRate’s excellent customer service will guide and support you along the way. What methodology does CECLSolver use? CECLSolver mainly uses a Weighted Average Remaining Maturing (WARM) methodology, with elements of Open Pool/ Snapshot – one of the more straightforward methodologies vetted and discussed by FASB and regulators for meeting CECL compliance. The tool automatically displays historical losses (by segment) and calculates lifetime loss rates over WARM periods. There’s no need to compile past information, and analysis of different loss scenarios is quick and easy. CECLSolver also aggregates long-term peer loss data for standard or customized peer groups. Experts are standing by to help with WARM calculations created by your team or ours. Will regulators be receptive to this methodology? Regulators continue to emphasize that “... for smaller, less complex community banks, complex modeling techniques are not required, and simple practical methods should work.”* We’re sensing an even greater acceptance of portfolio-based solutions and the WARM methodology, which is becoming the preferred choice of community banks. Regulators frequently note that bankers are constrained by the data they can access, making IT’S NOT TOO LATE FOR CECL COMPLIANCE! BY SHAWN O’BRIEN, PRESIDENT, QWICKRATE Endorsed Partner cbak.com 20 In Touch

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