Displaying 1 - 10 of 19 results.
August 26, 2026
Beyond the NCUA Alert: Evaluating Alternative Assets in Benefits Prefunding Programs
NCUA's alert is about more than accounting On June 10, 2026, the NCUA issued an alert on the accounting treatment of annuity riders and limited partnerships that invest in life…
View Article →August 10, 2026
When Liquidity and Capital Stress Testing Converge
Different Frameworks, Common Stress Liquidity and capital are often treated as separate disciplines. One focuses on cash flow sufficiency and funding capacity; the other on earnings, losses, and net worth…
View Article →April 7, 2026
Shifting Forces, Rising Expectations: Credit Union Risk, Capital, and Strategy in 2026
Credit unions are facing a period in which policy, markets, and technology are interacting in ways that affect liquidity, capital, and member behavior simultaneously. At the ALM First Institute, these…
View Article →February 18, 2026
The GENIUS Act and Credit Unions: A Balance Sheet and Capital Planning Story
The Guiding and Establishing National Innovation for U.S. Stablecoins Act, the GENIUS Act, is landmark legislation. Signed in July 2025, it establishes the first federal framework for U.S. dollar payment…
View Article →February 2, 2026
The NCUA’s 2026 Supervisory Priorities: What Credit Unions Should Know
Bottom Line Up Front The NCUA’s 2026 Supervisory Priorities reflect a continued shift toward forward-looking, governance-driven supervision. Examiners are expected to place increased emphasis on how boards and management integrate…
View Article →January 30, 2026
Fiscal Dominance Risk: Implications for Credit Union Capital and ALM
Recent remarks by Janet L. Yellen, delivered at the Brookings Institution, raise an issue that deserves a place in credit union capital and ALM planning: fiscal dominance. Fiscal dominance refers…
View Article →July 2, 2025
Liquidity Stress Testing for Today’s Environment
Robust internal liquidity stress testing (ILST) is essential for managing liquidity risk. Today’s regulatory environment places emphasis on liquidity risk management and institutional ILST practices. Here, we’ll share risks to…
View Article →February 11, 2025
NCUA’s 2025 Supervisory Priorities: What to Know, How to Prepare
The National Credit Union Administration (NCUA) recently released its 2025 Supervisory Priorities, highlighting key areas of focus for the agency in the year ahead. While sound oversight and management of…
View Article →January 17, 2025 | CU Times
Prepare for Continued Regulatory Scrutiny of Liquidity Management
Regulatory pressure surrounding liquidity continued in 2024, driven primarily by low on balance sheet liquidity and higher reliance on non-core funding. Last January, the NCUA released an Advisory letter on…
View Publication →February 7, 2024
How to Prepare for NCUA’s 2024 Supervisory Priorities
The National Credit Union Administration (NCUA) recently released its 2024 Supervisory Priorities, highlighting key areas of focus for the agency in the year ahead. While these areas may seem familiar,…
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