Search Results
Journal Article
Subchapter S : a new tool for enhancing the value of community banks
Beginning in 1997, many community banks became eligible to elect a new form of ownership, referred to as Subchapter S. Through June of 2000, 18 percent of the community banks in the United States had changed to this new ownership status. The Subchapter S ownership form effectively eliminates the double taxation of dividends and capital gains, which promises to significantly increase the after-tax returns to bank shareholders. This article reviews the characteristics of banks that have converted to Subchapter S status and identifies changes in their behavior or performance subsequent to ...
Journal Article
The changing influence of market structure on performance in rural banking markets 1985 through 2005.
This study analyzes the impact of market concentration on the performance of banks in rural banking markets and attempts to determine if the influence of market concentration has changed over the last 20 years. It offers some evidence that the relationship between traditional measures of market concentration and bank performance may be changing, which may have implications for the application of antitrust policy in markets of this type.
Journal Article
The role of the examiner in limiting payments transfer risks
Special issue on payments system risk
Journal Article
New Community Reinvestment Act regulation : what have been the effects?
Effective January 1, 1996, the federal financial supervisory agencies (agencies) implemented their new Community Reinvestment Act (CRA) regulations. The new regulations currently apply to small institutions; they will apply to large institutions in 1997. ; In adopting their new regulations, the agencies sought to address complaints voiced by banks and the public about burden, relevancy, and consistency of CRA regulation under the agencies' old supervisory approach. To judge the new regulation's success in addressing these complaints, we surveyed 38 small Tenth District member banks examined ...
Journal Article
Tenth District banking conditions: 1987 - a year of transition
Journal Article
Survey of community banks in the Tenth Federal Reserve District (survey responses)
Complete survey with statistical summaries of responses
Journal Article
Bank profits in a changing environment