About Wilary Winn Founded in 2003, Wilary Winn, LLC provides independent, fee-based, actionable advice to more than 600 financial institutions located across the country, including 45 of the top 100 credit unions and 80 publicly traded banks. We are nationally recognized experts regarding financial accounting and regulatory reporting and have authored multiple jargon-free white papers on some of the most complex areas facing financial institutions. This work can be accessed for free on the resources page of our website – www.wilwinn.com. We are committed to sharing our knowledge with the industry and speak frequently at financial institution conferences, including those hosted by the AICPA, the FDIC, the Federal Home Loan Banks, the FFIEC, the NCUA, and many of the largest public accounting firms. We offer the following services: CECL & ALM Holistic solutions to measure, monitor and mitigate interest rate, liquidity, and credit risk on an integrated basis. OUR CECL & ALM SERVICES INCLUDE: Credit Risk: Current Expected Credit Loss (CECL) Capital Stress Testing Concentration Risk Management Real Return Analyses Outsourced ALM Advisory: Interest Rate Risk Management Budgeting and Balance Sheet Optimization Liquidity Stress Testing MERGERS & ACQUISITIONS Independent, fee-based determinations of fair value for mergers and acquisitions. OUR MERGER & ACQUISITION SERVICES INCLUDE: Preliminary and Final Merger Valuation Accretion True-up Goodwill Impairment Testing ASC 310-30 VALUATION OF LOAN SERVICING Comprehensive and cost-effective valuations of servicing arising from the sale of residential mortgage, SBA 7(a), auto, home equity and commercial loans. ADDITIONAL SERVICES Services to support our CECL, ALM, Fair Value and Loan Servicing product offerings.