Volume 6-4
By Frank Gonzalez, CPA (fgonzalez@mbafcpa.com)
As community banks prepare for 2009 they are facing unprecedented challegnes in managing capital, liquidity and credit quality. Being prepared and pro-active in these times is more important than ever.
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By Manuel E. Pravia, CPA (mpravia@mbafcpa.com)
As year-end approaches, financial institutions need to be aware of tax issues arising in the current makret environment.
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Key Issues for Banks Considering
By Emilio Escandon, CPA (eescandon@mbafcpa.com)
For banks that are considering a possible sale or merger, 2009 could be a good time to get plans and balance sheets in order. Even amid concerns about the health of the U.S. banking industry, some recent developments are pointing to a possible increase in merger activity.
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Up Close: Raul Incera, CPA

Raul Incera, CPA is a partner in MBAF’s Tax and Accounting Department, where he specializes in international tax services.
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The purpose of this newsletter is to provide general information on tax, audit and other issues related to the financial services industry. The information contained herein may not apply to all institutions or organizations and their specific circumstances. Financial services organizations are encouraged to consult directly with an accounting expert before making tax and accounting decisions.