Montana Bankers Association Basics in Lending: Advanced Cash Flow Analysis and Advanced Tax Return Analysis 2022 | Montana Bankers Association | 25 August 2022 | Best Western Plus Grantree Inn, 1325 N 7th Ave, Bozeman, MT 59715, US

Advanced Cash Flow Analysis:
This program will explore multiple models of both business and personal business owner cash flow analyses.

The session will begin with the business “traditional” EBITDA cash flow and personal cash flow of the “business owner” using the 1040 tax return, including tax schedules and K-1s, and the personal financial statement. Additionally, the Global Cash Flow or combined “business & personal” cash flow model will be displayed.

This will be followed by the Statement of Cash Flows using the Direct and Indirect Methods, as prepared by the CPA, the UCA Cash Flow using the Moody’s software spreadsheet, Cash Basis Cash Flow, Fixed-Charge Coverage (FCC), and Free Cash Flow (FCF).

Various cash flow projections and sensitivity analyses will also be explored.

The webinar will then conclude with “commercial real estate” (CRE) cash flow analysis and other related real estate “investment” cash flow models.

Major Topics:
• Business (EBITDA) & Personal Cash Flow Analyses
• Global Cash Flow: Combining the Business and Personal Cash Flows
• Statement of Cash Flows, UCA Cash Flow, Cash Basis Cash Flow, Fixed-Charge Coverage, and Free Cash Flow
• Cash Flow Projections and Sensitivity Analysis
• CRE Cash Flow Analysis including Investment Models

Advanced Tax Return Analysis for the Banker:
This seminar will provide the banker with several advanced tax return concepts and related analyses to help them more effectively work with their business customers.

The session will begin with a brief review of analyzing a business owner’s personal “1040” tax return and the return of an LLC, S corporation, and C corporation including Schedules M-1 and M-2, Schedule K-1, pass-through transactions, and other deductions.

The remainder of the seminar will cover the following “advanced” tax topics related to business clients:
• Corporate Tax Issues including Business Structure, Section 179 Depreciation, and Bonus Depreciation
• Investments including Capital Gain/Loss Issues and Passive Activities
• Real Estate Issues including Personal Residence, Rentals, Home Offices, and 1031 Tax-Free Exchanges
• Employer Provided Benefits including “Qualified Retirement Plans” and Health Savings Accounts (HSAs)
• Retirement Planning Strategies including “Defined Benefit” Plans and Captive Insurance
• Estate Planning Issues including Gifting
•Year-End Tax Strategies
• Changes to the Tax Code that impact Business Owners including the “Tax Cuts and Jobs Act” (TCJA)

Targeted Audience:
Credit analysts, branch managers, relationship managers, loan documentation specialists, private bankers, and business development officers

2022 Speaker

INSTRUCTOR:

David L. Osburn
Founder, Associates LLC