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2022 AICPA & CIMA Conference on Banks & Savings Institutions

BAN22SS02 - Securitizations and Participations - Reaching the Checkered Flag!, presented by Grant Thornton


Sep 13, 2022 7:00am ‐ Sep 13, 2022 7:50am


Standard: $49.00

Description

While many of us race to the finish our loan sale accounting, this session will provide an overview of common accounting potholes associated with securitization and participation transactions, with a focus on residential mortgages. While keeping your eyes on that first-place finish, this session will make you aware of common warning flags when analyzing securitization vehicles for consolidation and necessary accounting pit stops to make when determining whether loans transferred may be accounted for as loan sales.

This session will provide an overview of securitization transactions, consolidation analysis, sale and MSR accounting, special considerations, legal opinions, Mortgage Participation Programs, and Fintech Programs.

Learning Objectives:
  • Identify key accounting issues associated with common securitization and participation structures
  • Recognize control and documentation procedures to support accounting conclusions

Speaker(s):

  • Matthew Esposito, Partner, Accounting Advisory Services, Grant Thornton LLP
  • Rachel Binder, Senior Manager, National Professional Practice, Grant Thornton LLP

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