Pub. 9 2021 Issue 1

www.uba.org 14 PROGRAM CURRICULUM May 13 , 2021 Presented by John Barrickman, President, Ne w Ho r izon s Financial Group This session will provide participants with a better understanding of the often complex and confusing topic of taxes. The first part of the seminar will concentrate on personal tax return analysis, while the second will focus on the analysis of various business tax returns. Session Highlights - Review the basic structure of the personal tax return Form 1040 and supporting schedules including Schedule K- 1 - Prepare a personal cash flow from information obtained from Form 1040 and supporting schedules - Demonstrate how to identify a potentially fraudulent tax return - Review the structure of C Corporation (Form 1120 ), S Corporation (Form 1120 S), and Partnership including LLCs (Form 10 ) tax returns and Schedule K- 1 - Discuss the interpretation of Schedules 0- 1 and 0- 2 of corporate tax returns - Utilize the business tax return to construct a 30 Second analysis and complete a loan screening worksheet - Integrate business and personal cash flow into global cash flow - Apply the concepts in three case studies Basic Personal & Business Tax Return Analysis Loan Structure, Documentation & Compliance June 3 , 2021 Presented by a id sburn, sburn and ssociates This session will cover the interrelated disciplines of structuring, documenting and loan compliance requirements. Concepts will be reinforced through a comprehensive case study. Session Highlights - Review basic business structures from C corporations to LLC s - Explore the six elements of loan structure loan purpose, sources of repayment, adequate amount, appropriate term, adequate support, framework for monitoring - Summarize the four elements of loan support collateral, guarantees, loan agreements, subordination agreements - Highlight commercial loan documentation issues including promissory notes security agreements and guarantees - Discuss loan pricing and monitoring issues - Review current compliance issues Equal Credit 2pportunity Act (Reg. %); Truth in Lending Act (Reg. :); %ank Secrecy Act (%SA); Fair Credit Reporting Act (FCRA); Fair Debt Collection Practices Act (FDCPA); and UCC Article 9 - Analyze comprehensive loan structure/documentation/compliance case study Basics of Commercial & Industrial Lending & Commercial Real Estate Lending June 4 , 2021 Presented by a id sburn, sburn and ssociates C&I Lending We will begin with a brief overview of C&I loan products including working capital lines of credit, asset-based lending (A%L) facilities, and equipment financial (loans/leases). It will include the structure and basic underwriting for these credit instruments, pricing, documentation requirements and other challenges in managing the C&I loan portfolio. Session Highlights - Explore underwriting C&I loans including accounts receivable, inventory, and equipment financing - Review documentation, collateral, pricing, and managing of C&I loans C! Lending We will review the underwriting of a CRE loan, including assessing the borrower, exploring loan structure, determining loan support, and calculating the cash flow of the property. Documentation, closing, and monitoring of CRE loans and related environmental issues will then be explored. This will be followed by a review of problem CRE loans and related collateral issues. Session Highlights - Analyze the underwriting of a CRE loan including assessing the borrower, exploring loan structure and support, and determining cash flow - Address various loan documentation, closing, and monitoring issues as well as environmental concerns