Stronger Together: Navigating Mergers & Acquisitions
February 10, 2026Join us for a webinar for credit union leaders and professionals seeking to understand mergers and acquisitions (M&A) activity. We’ll provide an in-depth overview of current market trends, strategic drivers, and regulatory considerations shaping credit union M&A. In addition, gain insights into the identification and valuation of major asset and liability classes, accounting for business combinations, and the impact of regulatory frameworks such as the National Credit Union Administration (NCUA) and U.S. GAAP. Special emphasis will be placed on the due diligence process, particularly the review and valuation of loan portfolios, including the application of CECL guidance and the gross-up approach for purchased financial assets. Lastly, we’ll address common challenges, best practices, and practical strategies for successful integration and risk management.
Learning Objectives
Upon completion of this program, participants will be able to:
- Analyze market trends and strategic drivers influencing credit union M&A, including membership growth, asset expansion, and competitive pressures.
- Identify and measure major asset and liability classes in credit union M&A transactions, such as loan portfolios, share certificates, member equity, and intangible assets.
- Explain regulatory and reporting requirements for credit union mergers, including NCUA, state law, FDIC oversight, and U.S. GAAP standards.
- Apply principles of purchase accounting to business combinations, including fair value recognition, asset and liability identification, and transparency in financial reporting.
- Evaluate and perform due diligence over loan portfolios, including valuation methodologies, CECL, and the gross-up approach for purchased financial assets.
- Assess the impact of business combinations on equity, capital adequacy, and member value, using income, market, and asset approaches to valuation.
- Recognize common challenges and best practices in business combination accounting, including valuation difficulties, system integration, regulatory compliance, and the importance of thorough documentation and consistent policies.
- Develop practical strategies for successful post-merger integration, risk management, and ongoing compliance.