Pub. 2 2023 Issue 4

INDEPENDENT REPORT NOVEMBER/DECEMBER Building on the past, banking on the future. A PUBLICATION OF INDEPENDENT COMMUNITY BANKERS OF COLORADO ICBC 50th ANNIVERSARY CELEBRATION WRAP-UP 7 Strategies for Mitigating Cybersecurity Risk By Banding Together, Community Banks Can Participate in Bigger Loans

6732 West Coal Mine Avenue, #640 Littleton, CO 80123 303.832.2000 2023-2024 OFFICERS ICBC CHAIRMAN Randy Younger President & CEO First National Bank Hugo-Limon ICBC PRESIDENT Tom Ogaard President & CEO Native American Bank ICBC PRESIDENT-ELECT Mike Hurst President Del Norte Bank ICBC ICBA STATE DIRECTOR PJ Wharton President & CEO Yampa Valley Bank ICBC STAFF EXECUTIVE DIRECTOR Mike Van Norstrand mvannorstrand@icbcolo.org ADMINISTRATION DIRECTOR TREASURER Maelynn Lewis mlewis@icbcolo.org LEGAL COUNSEL Christian Otteson Partner Otteson Shapiro, LLP LOBBYIST Mary Marchun Founding Partner The Capstone Group 2023-2024 DISTRICT DIRECTORS DISTRICT A Dan Ebert, Vice President, Evergreen National Bank Bruce Hellbaum, President/CEO, RNB State Bank/Front Range State Bank Robert Holt, Senior Vice President, North Valley Bank Jeff Walker, Senior Vice President & CCO, Redstone Bank DISTRICT B Mark Brase, President, Points West Community Bank Tim Croissant, Market President, Bank of Colorado Travis Goeglein, Senior Vice President, First FarmBank Ed Rarick, President/CFO, High Plains Bank DISTRICT C Sean Lening, President, GN Bank Kathryn Perry, Senior Vice President, Park State Bank & Trust Lora Rose, CFO, The State Bank Andrew Trainor, President, Community Banking, InBank DISTRICT D Wade Gebhardt, Corporate President, Mountain Valley Bank John Stelzriede, Market President — Colorado River Region, Alpine Bank Joe Martinez, President & CLO, San Luis Valley Federal Bank Jeris Romeo, Community Bank President — Avon & Eagle, ANB Bank ICBC ADVISORY BOARD MEMBERS Eric Budreau Partner Eide Bailly Jim Hall Managing Director Bond & Specialty Insurance — Financial Institutions, Travelers Bill Mitchell President & CEO Bankers’ Bank of the West Christian Otteson Partner Otteson Shapiro, LLP I C B C 2 | INDEPENDENT REPORT

CONTENTS 04 Support the ICBC’s Associate Members! 06 Advocacy: ICBC’s 2024 Priority By Michael Van Norstrand, Executive Director, ICBC 08 FLOURISH Cryptocurrency: A Solution Without a Problem By Rebeca Romero Rainey, President and CEO, ICBA 09 FROM THE TOP What I’m Grateful For as a Community Banker By Derek Williams, ICBA Chairman, President and CEO of Century Bank & Trust 10 The Drop in Commercial Real Estate Lending and How SBA Loans Can Help By Chris Myers, CEO, B:Side Capital, ICBC Associate Member 13 ICBC 50th Anniversary Celebration Wrap-Up 21 7 Strategies for Mitigating Cybersecurity Risk By Tyler Leet, Director of Risk and Compliance Services for CSI’s Regulatory Compliance Group, ICBC Associate Member 24 Online Learning Management Systems Unlocking the Future of Employee Development and Onboarding By Connie West, Gallup Certified Strengths Coach, Regional Vice President, The James Paul Group, ICBC Associate Member 26 Time Out For Trivia Q’s and A’s To Enlighten Portfolio Management By Jim Reber, President and CEO, ICBA Securities, ICBC Preferred Providers 28 By Banding Together, Community Banks Can Participate in Bigger Loans By Matt Helsing, SVP & Northwest Regional Manager, PCBB, ICBC Associate Member 31 ICBC’s 24-ATM Surcharge-Free Network! 32 The Last Mile of Check Processing A Hidden Financial and Operational Impact By Jason Schwabline, Chief Strategy Officer, Alogent, ICBC Associate Member 34 ICBC Preferred Providers 13 24 28 CONNECT Like us on Facebook ICBColo Connect with us ICBColo Follow us on X ICBColo Give us a call 303.832.2000 Follow us on Instagram ICBColo INDEPENDENT REPORT | 3

SUPPORT THE ICBC’S ASSOCIATE MEMBERS! ACCOUNTING / COMPLIANCE Anderson & Whitney .................................................................970-352-7990 Crowe, LLP ....................................................................................303-831-5023 Eide Bailly, LLP .............................................................................303-770-5700 Fortner, Bayens Levkulich & Garrison, PC ...........................303-296-6033 FORVIS, LLP ...................................................................................303-861-4545 Moss Adams, LLP .........................................................................503-471-1277 Plante Moran ........................................................................... 303-740-9400 ADVERTISING / EQUIPMENT / PRINTING / SUPPLIES Spry .................................................................................................303-323-4341 CAREER ADVANCEMENT Graduate School of Banking at Colorado ...........................800-272-5138 COMPUTER PRODUCTS / CONSULTING Alogent .........................................................................................719-583-8004 CivITas Bank Solutions ..............................................................303-291-3700 (A Bankers’ Bank of the West Bancorp Inc. Subsidiary) Computer Services, Inc. .............................................................970-212-7104 Cook Solutions Group .............................................................503-260-8562 Federal Protection, Inc. ............................................................800-299-5400 *SBS CyberSecurity ........................................................785-594-0503 CONSULTING / MARKETING / STRATEGIC PLANNING Bank Strategies, LLC .................................................................303-291-3700 (A Bankers’ Bank of the West Bancorp Inc. Subsidiary) Bell Bank ..........................................................................................701-371-3355 CD Construction Consulting.......................................................720-701-2122 Expert Business Development .....................................................610-771-2121 *ICI Consulting, Inc. ....................................................... 316-201-8590 The James Paul Group ............................................................877-584-6468 Kasasa ............................................................................................877-342-2557 Piper Sandler & Co. ..................................................................415-978-5057 *S&P Global ...................................................................434-951-6948 CORRESPONDENT BANKING SERVICE *Bankers’ Bank of the West .............................................303-291-3700 Bell Bank ..........................................................................................701-371-3355 Citizens Bank Farmington.........................................................505-599-0100 INTRUST Bank .............................................................................800-732-5120 PCBB ............................................................................................. 888-399-1930 TIB — The Independent BankersBank ................................972-650-6000 DATA PROCESSING / EFT / ATM / CARD PROCESSING / MERCHANT SERVICES *Bankers’ Bank of the West ..........................................303-291-3700 BluePoint ATM Solutions, LLC ..............................................540-335-2848 Entrust................................................................................720-279-3287 *FIS ....................................................................................513-900-4661 FPS GOLD ........................................................................................801-201-2525 *IBT ....................................................................................512-606-1100 *ICBA Bancard / TCM Bank ...........................................800-242-4770 Jack Henry & Associates ............................................................417-235-6652 SHAZAM .........................................................................................515-288-2828 Visa, Inc. .........................................................................................415-238-3682 INSURANCE / BENEFIT SERVICES Bank Compensation Consulting ...........................................303-482-1844 First Insurance Services, Inc. ...................................................719-456-2303 *ICBA Reinsurance .........................................................888-790-6615 NFP Executive Benefits Company ...........................................469-252-1037 *Travelers ...................................................................... 720-200-8416 Unitas Financial Services ........................................................800-461-9224 INVESTMENTS / FUNDING AND LENDING PARTNERS B:Side Capital .......................................................................... 303-657-0010 The Baker Group ........................................................................405-415-7200 BancAlliance .................................................................................301-232-5423 *BHG Financial ..............................................................954-263-6399 The Citizens Bank .......................................................................505-599-0145 Colorado Enterprise Fund.....................................................303-860-0242 Colorado Housing and Finance Authority ..........................303-297-7329 Crescent Mortgage ..................................................................970-278-9328 D.A. Davidson ...........................................................................303-764-6000 FHLBank Topeka — Denver Office ..........................................720-212-9873 First Bankers’ Banc Securities, Inc. (FBBS) ..............................720-709-7613 Gill Capital Partners .................................................................303-296-6260 Holman Capital .........................................................................949-981-0237 *ICBA Mortgage ............................................................800-253-5356 *ICBA Securities .............................................................800-422-6442 IntraFi Network ..........................................................................303-706-9265 Northland Securities, Inc. .........................................................303-801-3380 Olsen Palmer, LLC ......................................................................202-803.2620 Performance Trust..........................................................................312-521-1224 West Gate Bank Mortgage ......................................................402-434-4116 LAW FIRMS Arnold & Porter .........................................................................303-863-1000 Godfrey Law Group, LLC .........................................................303-802-6336 Hoffman Nies Dave & Meyer, LLP ........................................303-860-7140 Lewis Roca, LLP .........................................................................303-623-9000 Markus Williams Young & Hunsicker, LLC ........................303-830-0800 Moye White, LLP ........................................................................303-292-2900 Otteson Shapiro, LLP (IBC Counsel) ....................................720-488-0220 Polsinelli ........................................................................................303-572-9300 Spencer Fane, LLP ....................................................................303-839-3838 Spierer Woodard Corbalis Goldberg ....................................303-792-3456 Stinson, LLP ..................................................................................303-376-8400 LOAN REVIEW SERVICES Eide Bailly, LLP ............................................................................303-770-5700 Fortner, Bayens Levkulich & Garrison, PC ..........................303-296-6033 ICBC LOBBYING AND PUBLIC RELATIONS The Capstone Group (ICBC Lobbyists) ............................ 303-860-0555 *ICBC Preferred Providers 4 | INDEPENDENT REPORT

♥ BANKERS’ BANK OF THE WEST BBWEST.COM ▪ 800-873-4722 offices in Denver and Lincoln Member FDIC ▪ Equal Housing Lender WE CHAMPION COMMUNITY BANKING Bank Stock Loans | Loan Participations | Cash Management | ATM/Debit Proud supporter of community banking and the Independent Community Bankers of Colorado since 1980

ADVOCACY: ICBC’S 2024 PRIORITY Michael Van Norstrand Executive Director, ICBA We are close to another legislative session, which kicks off on Jan. 10, 2024. The Democrats have a supermajority in the House and a 23-12 majority in the Senate. The legislative imbalance means that we need to be even more vigilant at protecting community banks and educating lawmakers and the public about the critical services we provide and how we serve as lifelines to local communities to foster job growth and economic development. We will be facing a battle launched by credit unions as they again try to change the current law that prohibits credit unions from buying banks, taking public funds and other ways of mission creep. To prepare for this fight, we have hired a public relations team, 76 Group, to help our lobbyist, Mary Marchun, both inside and outside the Capitol. We know lawmakers do listen to us and our concerns, but they also listen to the media and, critically, their constituents. The 76 Group will not only handle day-to-day communications aimed at informing and educating our members, stakeholders and the media, including promoting members’ accomplishments, but also proactively implement a strategy targeted at defeating any bill introduced at the state legislature that threatens the operations of community banks. This communications strategy will be integrated with the lobbying efforts and uses multiple channels — earned media, social media and opinion — to help build and maintain public and legislative support. We intend to highlight the critical and unique role community banks have in their areas, which is why we are asking that you share your stories with the 76 Group. We want to showcase your achievements, charitable work, involvement in your communities and any other actions you believe are important to lawmakers, the media and the public. We also want to do the same for some of your clients who understand the importance of community banks and have used them to further their own missions. Fostering Main Street prosperity through small business, agricultural lending and philanthropy is a compelling narrative that countless people in this state can relate to. As we head into a new year, we will continue to keep you updated on what happened, what’s coming and what the pathway to success looks like. We appreciate all your support. 6 | INDEPENDENT REPORT

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FLOURISH In today’s environment, we hear a lot of hype about different technologies. That buzz leads to oversaturation, which can leave us questioning, “Am I missing something?” when we don’t feed into the frenzy. When it comes to cryptocurrency, this is certainly the case. I’m frequently asked in interviews about ICBA’s thoughts on cryptocurrency, inclusive of stablecoins and central bank digital currency (CBDC), and I typically respond by asking, “What problem are we trying to solve with it?” That will often leave the interviewer stumbling for a response because the answer is truly unclear. While we have heard a wide range of rationale, those concepts don’t seem founded in need as much as in justification. Here are three that easily spring to mind: 1. The claim that it will provide support for global payments is particularly baffling. With a currently unregulated entity, global collaboration and compliance standardization will be essential to ensure that transactions remain safe, secure and legitimate. In short, it’ll take a mountain of global collaboration to make that possibility realistic. 2. The thought that cryptocurrency will enable faster payments is equally troubling. Instant payments platforms are already available in the U.S. — you can’t get much faster than that. 3. The concept of a payments system that’s completely anonymous and frictionless is another point of contention. That anonymity easily can lead (and has led) to illicit payments, so it may not be what it’s cracked up to be. Whether it’s nonbank payment providers like PayPal, states that want to issue their own stablecoins, CBDC or a piece of legislation trying to create a regulatory framework, this is a space to keep a handle on. Know that ICBA is observing and advocating on your behalf. As a financial services industry, we can’t fall victim to shiny object syndrome; we need to keep peeling back the onion to determine what we are solving for and, from ICBA’s perspective, how that can be done in a way that works with and for community banks. With emerging technology, knowledge is power, which is why we’re offering ongoing opportunities to stay in the know on cryptocurrency’s evolution. We encourage you to remain up to speed on developments, whether through digital asset courses with Community Banker University (CBU) or our payment team’s online analysis. We will keep providing information that helps you know how cryptocurrency is living up to the hype — or, more than likely, not. On a personal note, I wanted to thank all of you for being part of this collective community bank journey; we couldn’t do it without you. Have a wonderful holiday season, and please take time to celebrate all you do for your communities. I know they are, as are we, grateful for you. Cryptocurrency: A Solution Without a Problem By Rebeca Romero Rainey President and CEO, ICBA 8 | INDEPENDENT REPORT

FROM THE TOP CONNECT WITH DEREK ON X @DEREKBWILLIAMS WE CAN COMPETE TOE‑TO‑TOE ON TECHNOLOGY, BUT WE HAVE SOMETHING THEY DON’T: HUMAN CONNECTION. As we recently celebrated Thanksgiving, it served as an annual reminder to take stock of the things for which I am most grateful: my family, my community, food on the table and a roof over my head, a fulfilling job, my team and our relationship-banking model. In fact, when I think about my blessings as a community banker, it comes down to our relationship model. In a society that has become increasingly disconnected, our model puts the human back into banking. When an issue arises, customers don’t want faceless chatbots; they want a sympathetic ear and a problem-solver to act in their best interests. And that’s precisely what we provide. While community banks have technology that rivals that of the megabanks — from fintech innovations and payment options like FedNow to enhanced security programs that better flag potential fraud — the power we hold lies in our customer relationships. We can compete toe-to-toe on technology, but we have something they don’t: human connection. At a community bank, online loan applications offer a seamless first step, but they spark a response from a local loan officer who will personalize the loan experience, ensuring that customer gets what they need, not an autogenerated plan. Think of how our anti-fraud technologies catch potential issues before they hit while also triggering outreach from our customer service team to talk with the customer about safeguarding their accounts. Reflect on small businesses that need to make just-in-time payments to support their cash flow and how we can set them up with a bill payment product to meet that need. What I’m Grateful For as a Community Banker In short, real people are available to have real conversations to find real solutions. That’s why our relationship-banking model is our ace in the hole; it’s what differentiates us from other financial services organizations and makes us who we are. Put very simply, community banks and community bankers are special. No matter how great the technology becomes, it will still be the amazing human beings in our banks that will secure our future as an industry. So, as the holiday season is upon us, I hope you, too, will be thankful for our relationshipbanking model and take a little extra time to demonstrate your love and support for the people who make your bank and your life better. Because in relationship-first banking, it’s the people we surround ourselves who make all the difference — to our banks, our customers and our communities. Wishing you and yours a very happy holiday season! By Derek Williams ICBA Chairman, President and CEO of Century Bank & Trust INDEPENDENT REPORT | 9

THE DROP IN COMMERCIAL REAL ESTATE LENDING AND HOW SBA LOANS CAN HELP By Chris Myers CEO, B:Side Capital, ICBC Associate Member It’s no secret that commercial real estate lending has seen a significant decline recently, with lending volumes dropping 52% in the second quarter of 2023 compared to the same period last year. This drop is being driven by several factors — rising interest rates, economic uncertainty, and lender caution about the commercial real estate market. As a result, lenders are becoming much more selective about loan-to-value ratios and requiring larger down payments. RISING INTEREST RATES DRIVE DOWN LENDING The Federal Reserve has been aggressively raising interest rates in 2023 to combat high inflation. The effective Federal Funds Effective Rate has climbed from near zero to 5.33% as of August 2023. This rapid rise in rates increases borrowing costs and loan payments for commercial real estate investors. As a result, fewer investors are seeking financing, and lenders are being more cautious with lending criteria. Higher interest rates directly impact real estate investors’ ability to qualify for loans and service debt. With higher debt payments, there is an increased risk of delinquencies or defaults if property income declines or refinancing becomes more expensive. This is making lenders nervous, so they are tightening LTV requirements and lending less overall. ECONOMIC UNCERTAINTY CLOUDS COMMERCIAL REAL ESTATE MARKET Broader economic uncertainty is also contributing to the pullback in commercial real estate lending. High inflation, rising rates and fears of a potential recession are making lenders more risk-averse. Commercial real estate is seen as potentially more vulnerable in a downturn compared to other asset classes. 10 | INDEPENDENT REPORT

The war in Ukraine has added more uncertainty to the global economic outlook. Energy prices and supply chain issues could weigh on commercial real estate fundamentals like occupancy and rents. This unknown path of the economy makes lenders wary of taking on too much commercial real estate credit risk. LENDER CONCERNS ABOUT OVERVALUED COMMERCIAL ASSETS Lenders have become more concerned about asset valuations in the commercial real estate market being too high relative to fundamentals. Valuations had risen significantly in 2021 and early 2022 as investors chased yield in a low‑rate environment. Now lenders see the potential for values to decline, so they don’t want to originate loans with high LTVs. Underwriting has tightened considerably, with maximum LTVs on commercial mortgages dropping from 80-85% in recent years to 60-70% currently. Banks are focused on borrowers with strong credit profiles and requiring at least 30% equity. More property cash flow and collateral are now needed to qualify for loans. SBA LOANS CAN HELP LOWER LTV REQUIREMENTS Fortunately, SBA loan programs can help provide financing options and reduce LTV requirements for commercial real estate investors in the current restrictive lending environment. The two main SBA loan programs are the 504 loan program for real estate and equipment and the 7(a) loan program for general small business purposes. The 504 program allows 90% financing structured with 50% from a private lender, 40% via a CDC lender and 10% borrower equity. This high leverage is possible because the SBA guarantees 40% of the loan through debentures. The reduced lender risk enables higher LTVs. 7(a) loans feature a 75% SBA guarantee; the SBA guarantee provides protection against potential losses for the lender. 7(a) loans can also finance equipment, working capital and renovations. Both programs give borrowers access to favorable, fixed-rate financing over long terms like 20-25 years. This helps keep debt service manageable and improves cash flow. The SBA guarantee opens doors for those who may not qualify for conventional financing. HOW BANKERS CAN USE SBA LOANS TO LOWER LTV As the CEO of one of the nation’s largest Certified Development Companies (CDCs), I recommend considering SBA loans to help your commercial real estate clients who are having trouble qualifying for conventional financing in the current tight lending conditions. Partnering with an experienced Certified Development Company like B:Side Capital can make the SBA loan process smooth and efficient for your bank. B:Side knows all the SBA guidelines and can walk you through the steps to originate a 504 or 7(a) loan. The SBA guarantee reduces your bank’s risk exposure, allowing you to lend at higher LTVs than you could with a conventional loan. This gives your clients better access to financing so they can still purchase or improve commercial property. In today’s uncertain economic environment, SBA loans represent a prudent way for banks to put capital to work financing commercial real estate. The SBA guarantee provides the credit enhancement for your bank to offer loans to established owners with good business prospects. This can generate interest income without taking on excessive risk. Our team stands to answer any other questions you may have about utilizing SBA loans at your bank. Partnering on SBA lending can be a win-win, giving your bank a profitable new product line while also helping your clients achieve their commercial real estate goals with better leverage than conventional financing. B:Side Capital, a Certified Development Company (CDC), is a trusted provider of SBA 504 loans in Utah, Colorado, Arizona and New Mexico. Our team of seasoned professionals can help bankers assess their clients’ eligibility, navigate the application process and close the loan. Moreover, we offer resources to help bankers better understand SBA 504 loan programs. Visit www.bsidecapital.org to learn more. INDEPENDENT REPORT | 11

ICBC 50th ANNIVERSARY CELEBRATION WRAP-UP ICBC celebrated its 50th anniversary in September 2023 at The Hythe, Vail. The theme was Building on the past. Banking on the future. Thank you to our generous sponsors and to our exhibitors.

The celebration began on Wednesday with an annual favorite: the much-anticipated golf scramble with plenty of mulligans to go around. More than 50 golfers accepted the challenge to golf at the Eagle/Vail Golf Club. To add to the mix, pickleball was enjoyed by more than a dozen new and seasoned players. To everyone’s delight, Bruno, a much sought after pickleball pro, was on hand to provide pointers and a little bit of competition. The opening reception on Wednesday evening provided the opportunity to meet up with colleagues and vendors and to get the first peek at the annual ICBC High School Scholarship auction. The annual meeting started Thursday with the announcement of ICBC’s 2023-2024 officer slate. Congratulations to: • ICBC Chairman Randy Younger, President and CEO, First National Bank of Hugo • ICBC President Tom Ogaard, President and CEO, Native American Bank • ICBC President-Elect Mike Hurst, President, Del Norte Bank

For their service on the board, enormous thanks and fond farewells were given to: • Past Chairman Kyle Heckman, President and CEO, Flatirons Bank • District C, Tony Perry, President and CEO, Park State Bank & Trust • District D, Jay Rickstrew, Chief Retail Officer, Alpine Bank A warm welcome was extended to newly elected district directors: • District B, Kathryn Perry, Chief Lending Officer, Park State Bank & Trust • District D, Jeris Romeo, Market President, ANB Bank • District D, John Stelziede, Market President, Alpine Bank INDEPENDENT REPORT | 15

Rebeca Romero Rainey, President and CEO of ICBA, brought the annual meeting to a close with an industry update and an ICBA brief. Two general sessions rounded out the morning: Josh Davies, Aztec Software, brought down the house with his Back to the Future: Building on the Past for Future Success. Everyone enjoys a good book, and Christian Otteson of Otteson Shapiro and Adam Keefer of Piper Sandler provided an engaging A Few New Pages for the Community Bank Playbook. During lunch we recognized our four Graduate School of Banking at Colorado scholarship recipients: • Abby Tardiff, ANB Bank • Alexander Price, Citizens State Bank Ouray • Rusty Neesham, Yampa Valley Bank • Kyle Vanbrunschot, Alpine Bank 16 | INDEPENDENT REPORT

And our five high school scholarship recipients: • Samantha Courkamp • Kaden Franklin • Cyros Halandras • Madison Lovato • Anikah Roybal We are excited to follow these young people on their individual journeys of academic success. INDEPENDENT REPORT | 17

Following lunch, attendees were brought up to date about FedNow presented by Erik Van Bramer, Federal Reserve Bank. The remainder of Thursday afternoon was devoted to a series of learning sessions led by industry experts. Thank you to the individuals listed below for sharing their insights and expertise: • Anne Benigsen, Bankers’ Bank of the West • Brian Blauser, FBI • Jessica Stutz, B:Side Capital and Tom Francis, InBank • Jim Reber, ICBA Securities • John Podvin, Otteson Shapiro • Mike Field, NaviTrust 18 | INDEPENDENT REPORT

Thursday evening was full of glitz, glam and fun! The black tie optional event didn’t disappoint and attendees were equally comfortable in diamonds and denim. Thank you to all the donors and bidders who made this year’s ICBC High School Scholarship auction a great success. A shoutout to the amazing committee members who pulled everything together. A champagne toast in honor of ICBC’s past presidents and their service started out the festivities. Song Blast kept the evening going with their dynamic vocals and audience participation. Truly a golden jubilee. Friday — WOW! We were honored to hear compelling keynote presentations from the Honorable Michelle “Miki” Bowman, Board of Governors of the Federal Reserve System and Rebecca Romero Rainey, President and CEO of the Independent Community Bankers of America. If you missed our 50th, mark your calendar for September 18 -20, 2024! It isn’t our first rodeo, but it might be our best. INDEPENDENT REPORT | 19

CONTACT US TODAY TO PLACE YOUR ANNOUNCEMENT AD Call 801-676-9722 or scan the QR code to fill out the form. Employees are motivated when they are recognized and feel valued. It’s about… ▷ Who to congratulate ▷ Who to acknowledge ▷ Who to thank for a job well done This magazine is a great platform to celebrate your team’s accomplishments! Place QR Code Here IT’S ABOUT THE Since 1903, Lewis Roca has been working with financial institutions. We help community banks, regional banks, national banks and their holding companies navigate an increasingly complex business and regulatory terrain. DEDICATED TO SERVICE Lewis Roca Rothgerber Christie LLP This material has been prepared for general advertising purposes only. Karen L. Witt Partner kwitt@lewisroca.com 303.628.9586 20 | INDEPENDENT REPORT

7 STRATEGIES FOR MITIGATING CYBERSECURITY RISK When it comes to cybersecurity, a good offense is a key component of a good defense. Much like organizations, hackers continuously learn and hone their skills. So, it’s critical to keep up with the latest threats they deploy, identify potential vulnerabilities and understand how your bank would respond to an attack. By examining vulnerabilities before a real hacker has the opportunity, your institution can take an offensive approach and mitigate cybersecurity risk. HOW TO MITIGATE YOUR BANK’S RISK How can financial institutions take steps to strengthen cybersecurity in the face of evolving threats? Here are several tips to mitigate cybersecurity risk for your institution: 1. Conduct penetration tests. During a penetration test, a tester identifies vulnerabilities or security weaknesses and then attempts to leverage them to gain deeper access into your network. Penetration tests often reveal eye-opening results by showing how many points of entry exist across your network. While still valuable, a vulnerability scan or assessment offers a broader view than a penetration test; however, the results are much more generic. Since a penetration test is more manual and object-oriented, it provides directly actionable information to help you evaluate and resolve weaknesses likely to be leveraged by a malicious individual. Combining these with a layered security approach offers the most protection. 2. Remediate results. Don’t be afraid of the results from a penetration test or vulnerability assessment. Assessments aim to strengthen your approach, not to serve as a pass/fail benchmark. Your institution should analyze the results and remediate any issues for optimal effectiveness. Remediating any issues or critical vulnerabilities after an assessment is a key step in preventing bad actors from exploiting your weaknesses. 3. Prioritize cybersecurity education. Since cybersecurity is a business issue, employees outside the IT department play an important role in cybersecurity. From loan officers to tellers, employees have access to a myriad of systems and are potential targets as a result. While employees don’t have to be cybersecurity experts, it is still beneficial to practice good security hygiene. This is also a cost-effective measure, as the cost By Tyler Leet Director of Risk and Compliance Services for CSI’s Regulatory Compliance Group, ICBC Associate Member INDEPENDENT REPORT | 21

of educating users will almost always be less than the cost of dealing with a breach. Hackers often rely on weak passwords or phishing attacks to gain system access, but educating your users on the latest tactics and common social engineering schemes — and how to report them when spotted — helps mitigate your risk of a successful attack. Ensure your employees and customers remain vigilant when they receive an unexpected email with an urgent message that includes a strange link or attachment, as this is a common hacker tactic. 4. Implement multi-factor authentication. One way to encourage hackers to move on to a different target is by making it as difficult as possible to carry out their objective, which is often account access. Multi-factor authentication (MFA) is an excellent way to discourage hackers, as it requires more than a username and password to obtain account access. This additional information can include a token, text message, email or biometric data such as a face scan or fingerprint. Not only should employees use MFA when accessing your systems and network, but your institution should encourage customers to enable this control on their financial accounts, email accounts and even social media. 5. Implement patch management. Most bad actors use tools that take advantage of your system vulnerabilities, so it’s important to invest in routine vulnerability and patch management to shore up your defenses. If you remediate a vulnerability, bad actors don’t have an easy way to exploit it and will likely move on to low-hanging fruit elsewhere. Further, good patch management minimizes surface area and attack exposure. While updating your patches can be resourceintensive, it is worth it in the long run. This approach includes encouraging employees to update software, operating systems, applications, etc., to mitigate the risk of hackers taking advantage of any vulnerabilities. 6. Assess your risk. If done properly, risk assessments are a key component of a cybersecurity plan. A risk assessment helps an organization identify and manage financial, operational and other risks associated with internal and external incidents. And proper risk assessments should be more than filling out a spreadsheet; they’re about the lessons learned along the way as you produce it. During this assessment, you should identify assets you need to protect and understand how controls in place work together. The resulting document should help you prioritize your limited resources. 7. Involve your leaders. Cybersecurity involvement should not be limited to your IT department. Since this issue touches nearly every part of your bank, it’s important to have board and senior management involvement. Senior management should be invested in understanding cybersecurity threats and have enough familiarity with the topic to ask credible questions to IT leaders. Further, they should serve as advocates for your cybersecurity plan and reinforce the importance of education and training at all levels. When determining the appropriate cybersecurity investment, leaders should consider your institution’s individual objectives, risk assessment and risk appetite — or a representation of how much risk an institution is willing to accept. As an integral component of a holistic approach to IT, security and compliance, IT governance ensures that an institution’s technology and business objectives support its larger strategies. FINDING THE VULNERABILITIES BEFORE CYBERCRIMINALS With evolving threats and opportunistic hackers, investing in cybersecurity for your institution should be a priority. Tools like penetration tests and vulnerability assessments should be components of your larger cybersecurity strategy and help you stay ahead of cybercriminals. Scan the QR code to download our white paper for more strategies to strengthen your cybersecurity posture. https://www.csiweb.com/what-to-know/content-hub/whitepapers/aguide-to-strengthening-your-institutions-cybersecurity-posture/ Tyler Leet serves as Director of Risk and Compliance Services for CSI’s Regulatory Compliance Group. With over 20 years of experience in the information security, risk and compliance industries, Tyler oversees and participates in the development and maintenance of the risk and compliance-related services conducted for a wide variety of financial institutions and organizations. 22 | INDEPENDENT REPORT

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ONLINE LEARNING MANAGEMENT SYSTEMS In the fast-paced world of banking, employee development and onboarding are essential components of success. Banks are constantly seeking innovative ways to streamline these processes and enhance their effectiveness. Enter the Online Learning Management System (LMS), a dynamic tool that has revolutionized the way banks facilitate learning and development. In an era characterized by shortened attention spans and an ever-increasing pace of work, microlearning has emerged as a highly effective teaching method. LMS platforms embrace this trend by breaking down content into bite-sized lessons. These concise, focused modules are easily digestible, allowing employees to fit learning into their busy schedules. Microlearning By Connie West Gallup Certified Strengths Coach, Regional Vice President, The James Paul Group, ICBC Associate Member Unlocking the Future of Employee Development and Onboarding 24 | INDEPENDENT REPORT

encourages engagement and retention by presenting information in manageable portions and delivering it in various formats, such as videos, infographics and quizzes. The accessibility of short, targeted lessons enhances engagement and makes learning a more enjoyable and sustainable experience. Gone are the days of manually keeping track of employee progress and quiz scores on paper or spreadsheets. LMS platforms simplify this process by offering robust tracking and reporting features. These systems monitor each employee’s progress, recording the courses they’ve completed and the quizzes they’ve taken. This not only eases administrative burdens but also provides invaluable data for assessing the effectiveness of the training program. Quiz scores play a critical role in this process, helping organizations gauge employee comprehension and identify areas that may require additional support. With the ease of automated scoring, organizations can promptly address gaps in knowledge and adjust their training strategies as needed. This real‑time feedback loop is instrumental in driving continuous improvement and fostering a culture of learning. THE JAMES PAUL GROUP Enhancing the performance of your most valuable asset: your people! For a demonstration of our LMS packed with targeted bank development content and to receive a free trial, contact Connie West at The James Paul Group, cwest@jamespaulgroup.com, toll-free at (877) 584-6468 or scan the QR code to sign up. Your best talent and customers will thank you! https://courses.employeestrengthsengagement.com/signup Online Learning Management Systems offer a robust and versatile solution for employee development and onboarding. With their capacity for custom content creation, efficient progress tracking, quiz score reporting and bite‑sized microlearning lessons, they empower banks to adapt to the ever-evolving demands of the workforce. THE ACCESSIBILITY OF SHORT, TARGETED LESSONS ENHANCES ENGAGEMENT AND MAKES LEARNING A MORE ENJOYABLE AND SUSTAINABLE EXPERIENCE. INDEPENDENT REPORT | 25

TIME OUT FOR TRIVIA Q’s and A’s To Enlighten Portfolio Management By Jim Reber President and CEO, ICBA Securities, ICBC Preferred Providers If you’re a sports fan (and I know you are) and you’re also of a vintage that can recall back several decades, you may have heard of Todd Donaho. Donaho was the self-proclaimed “Commissioner of Sports Trivia” as the host of Time Out For Trivia (TOFT), a popular live call-in show that ran on the USA Network on weekday evenings from 1985 to 1990. The commish would fire off questions in rapid-fire succession to phone-in contestants who hoped to win prizes ranging from telephones to grills. Players would compete at their own peril, as Donaho would often ask “boneheads” who guessed incorrectly to “take a hike.” Nonetheless, it was a winning formula, and by cable TV standards, TOFT had high ratings. 26 | INDEPENDENT REPORT

What does this have to do with community banking? Hang with me as I pose a series of my own questions relating to community banks, which I hope you will view as more helpful than trivial. Even better, your author supplies the answers, so there’s no risk of nationally broadcast humiliation. As Donaho himself would exhort, “Who’s playing Time Out For Trivia?” Question: If you buy a callable bond, are you long or short a call option? Answer: You are short. Mechanically, you have simultaneously bought a bond and sold an option. The issuer has done the opposite and owns the right to take the bond away from you at designated dates in the future. Most callables have periodic call features (e.g., quarterly), but some are callable one time only. The aggregate value of the series of options translates into the additional yield over and above a non-callable “bullet.” Question: Why is Average Life always longer than Effective Duration for a given bond? Answer: Average Life is the weighted average period of time to receive your principal, whereas Effective Duration is the weighted average period of time to receive principal and interest. Average Life is more relevant for amortizing securities such as mortgagebacked securities (MBS). Since interest is received periodically (as well as early and late) in the life of a bond, the weighted average time period is less than for the principal alone. Average Life is more useful for calculating portfolio cash flows and liquidity; Effective Duration is a standard for measuring price volatility. Question: If you sell the guaranteed portion of an SBA 7(a) loan, what are the total proceeds? Answer: There are two sources and a third element that bears mentioning. First, the proceeds include the principal plus the premium paid by the buyer. If the guaranteed portion is $250,000 and the bid is 108.00 (which isn’t unusual), the total is $270,000, of which $20,000 is gain, and booked on the sale date (not settlement date). Additionally, SBA mandates that the seller retains 1% of the interest flow from future payments as servicing income. Finally, the entire amount of the unguaranteed portion, principal and interest, is retained by the original lender. Question: Why does the inflation gauge consumer price index (CPI) usually come in higher than the Fed’s preferred measuring stick, personal consumption expenditures (PCE)? Answer: It’s a two-pronged answer. First, the basket of goods for both indices (which is very deep — more than 80,000 items) changes over time as new products enter the market, some disappear, and others’ popularity rise and fall. PCE is quicker to adjust the basket to reflect what you and I actually consume. This brings us to the second prong: Informed consumers will prefer cheaper goods to more expensive ones, given suitable substitutes. Since PCE mirrors more quickly what our new basket of goods actually holds, it tends to be several tenths of a percent lower than CPI. Question: Why do straight pass-through MBS use the prepayment model conditional prepayment rate (CPR), while their first cousin, collateralized mortgage obligations (CMO), uses the model known as the Public Securities Administration (PSA) when estimating how a given security will perform? Answer: At one point in the distant past, examiners decided that PSA was more accurate in predicting how a cohort of mortgages would prepay, so that became the standard. PSA is in fact derived from CPR and is an attempt at refining prepayment estimates based on the age of mortgages in a pool. These standards (set in the 1980s at the dawning of the mortgage derivative market and in TOFT’s heyday) have been relaxed, even though CPR/PSA information is still calculated and available for all manner of mortgage securities. Best practices can still call for documenting and modeling how a pool would perform using both methodologies. So there you have our trip down cable TV lane, compliments of the venerable USA Network. As the commissioner of sports trivia himself would sign off, “Feeling tremendous, I might add.” And if you’re so inclined, you can view some classic episodes of TOFT on YouTube. Jim Reber (jreber@icbasecurities.com) is President and CEO of ICBA Securities, ICBA’s institutional, fixed-income broker-dealer for community banks. INDEPENDENT REPORT | 27

BY BANDING TOGETHER, COMMUNITY BANKS CAN PARTICIPATE IN BIGGER LOANS Sometimes, bigger loans are out of reach for community banks. To get around that obstacle, community banks can join with other financial institutions to cosponsor bigger loans. Loan participation is one way for community banks to break into the bigger corporate loan market, and they have been gaining traction. The corporate loan market has been a dynamic place for the last few years, falling in 2020 during the business slump that accompanied the pandemic, then soaring in 2021 to make up for delayed lending needs. In a typical year, borrowers have taken out an average of $1.1T in revolving credit facilities, term loans and other vehicles. Commercial real estate activity is also on the decline. In May, the Mortgage Bankers Association forecasted a 20% drop in commercial and multi-family lending, a result of rising interest rates and falling property values. That still leaves a lot of large businesses looking for financing, and for them, an important issue may be the shrinking availability of lenders. Many large banks aren’t looking to expand their commercial lending portfolios, which presents an opportunity for community banks. The caveat is that it’s not an easy one to exploit. CONSTRAINTS ON COMMUNITY BANK LENDING The amounts big commercial borrowers seek are often well beyond the ability of community banks to extend. These banks may have limits on their lending capability, often because of regulations or their own policies. Community banks must be careful about concentrating too much of their portfolios on a few very large loans. The answer is for community banks to join with other like-minded banks in a participation or syndication, with each institution carrying a portion of the debt that fits within its own constraints. In that way, banks that have typically been unable to participate in the large corporate loan market may now have a way in. The companies seeking financing may also be more inclined to work with community banks at a time when finding willing lenders among larger banks has become difficult. In one recent case, a borrower seeking to refinance a $10MM loan on an office building specifically stated it did not want to deal with multiple lenders. But when it was unable to land a deal, it ultimately secured a loan by working with two community banks. By Matt Helsing SVP & Northwest Regional Manager, PCBB, ICBC Associate Member 28 | INDEPENDENT REPORT

PARTICIPATION OR SYNDICATION For banks that want to increase their return on assets and diversify their portfolios with larger business clients, one of the first questions is which model to use: a participation or syndication. While they are similar, they do have some unique characteristics: • Participation: Several banks can partner in a participation agreement, but all the work goes through the lead lender, who works directly with the borrower. The participants buy shares of the loan from the lead lender, so borrowers may not know who the other participants are. If the loan defaults, only the lead lender can deal with the borrower. There are a number of ways to join a loan participation. PCBB offers a loan participation product for buying and selling loan participations. • Syndication: Two or more banks can join together in a loan syndication and make a loan to a borrower. The syndication agreement sets out the relationship rules for the lenders, and an administrator services the loan. The borrower would work with each syndicate lender for the portion of funding that the lender supplied, and any decisions regarding the loan are made through the administrator. Which form a bank chooses depends on its own situation, needs and policies. It may also be subject to opportunities and what terms borrowers will accept. Not all borrowers are keen on taking out a loan that has multiple banks as sponsors, but according to CCIM Institute, a community real estate education organization “with properly drafted agreements, there is very little practical difference in the customers’ borrowing experience under either format.” New opportunities in the large commercial loan market can be attractive to community banks due to the possibility of expanding their geographic reach, gaining new clientele, and reducing concentration risk. To get over the hurdle of loan size, community banks may need to consider loan syndications or participations to secure these larger business customers and potentially gain their loyalty and future business. To continue this discussion or for more information, please contact PCBB SVP & Northwest Regional Manager Matt Helsing at mhelsing@pcbb.com or visit www.pcbb.com. Dedicated to serving the needs of community banks, PCBB’s comprehensive and robust set of solutions includes cash management, international services, lending solutions, and risk management advisory services. Recognized by American Banker as one of the “Best Banks to Work For” in 2022. Anne Benigsen President SOCIAL ENGINEERING NETWORK MONITORING BY COMMUNITY BANKERS FOR COMMUNITY BANKS www.acivitas.com VULNERABILITY SCANS PENETRATION TESTING Chris Tuzeneu VP – Information Security INDEPENDENT REPORT | 29

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