Taxes

• Real Estate Taxes
  In the sale-leaseback process, the bank simultaneously leases the property back and maintains continuous use of the property. While the bank continues to occupy and use the real estate as before, it is no longer the property owner and can remove the asset from its balance sheet. The tenant is typically responsible for all costs of operating the real estate, including maintenance, utilities, capital expenditures and real estate taxes.

Planning

• Asset Management
  The banking industry has entered an era in which increased scrutiny is being applied to regulated entities. Capital ratios will become crucial to an institution's access to capital. Running a successful financial institution in this market environment demands efficient asset allocation and maintaining adequate liquidity.