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A Livestock Branding Primer For Bankers

A Livestock Branding Primer For Bankers

by dehs | Nov 30, 2018 | Financial Institutions, General, Recent News

By Davenport Evans lawyer Vince Roche Anyone who has traveled from east to west across South Dakota has seen the curious sign on the west side of the bridge where Interstate 90 crosses the Missouri River informing the traveler that he or she has now entered the...
2019 Estate and Gift Tax Exclusions

2019 Estate and Gift Tax Exclusions

by dehs | Nov 26, 2018 | Estate Planning, General, Recent News

The lifetime estate exclusion amount (also sometimes called the estate tax exemption amount, the applicable exclusion amount, or the unified credit amount) has been increased for inflation beginning January 1, 2019. Applicable Exclusion Amount Under the 2010 Tax...
Regulation O and Section 23A: Good Intentions and Regulatory Traps

Regulation O and Section 23A: Good Intentions and Regulatory Traps

by dehs | Nov 21, 2018 | Financial Institutions, General, Recent News

By Charles D. Gullickson. Here is a fact pattern that comes up with some regularity in community banks: ABC Bank would like to get at least a portion of a troubled credit owed by Borrower X off its books. Yet bank management still has confidence in Borrower X, and an...

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