Pub. 2 2012-2013 Issue 4

O V E R A C E N T U R Y : B U I L D I N G B E T T E R B A N K S - H E L P I N G C O L O R A D A N S R E A L I Z E D R E A M S January • February 2013 3 The Colorado Bankers Association is proud to present COLORADO BANKER as a benefit of membership in the Association. No member dues were used in the publishing of this news magazine. All publishing costs were borne by advertising sales. Purchase of any products or services from paid advertise- ments within this magazine are the sole responsibility of the consumer. The statements and opinions expressed herein are those of the individual authors and do not necessarily represent the views of COLORADO BANKER , or its publisher Media Communications Group. Any legal advice should be regarded as general information. It is strongly recommended that one con- tact an attorney for counsel regarding specific circumstances. Likewise, the appearance of advertisers does not constitute an endorsement of the products or services featured by Media Communications Group. 5 Chairman’s Message 6 A Word From CBA... 8 FEATURE: Financial Institutions May Structure to Avoid Interest Expense Disallowance Rules 12 FEATURE: RMD Season Is Upon Us 16 FEATURE: Common IT Audit Findings 18 FEATURE: BFS Group Executive Summary Standardized Approach NPR Analysis Don Childears President/CEO Jenifer Waller Senior Vice President Amanda Rogowski Director of Marketing Amanda Averch Director of Communications Rachel Paulman Executive Assistant Margie Mellenbruch Bookkeeper* Craig A. Umbaugh Counsel* Jim Cole Lobbyist* Melanie Layton Lobbyist* Garin Bray Lobbyist* Mitch Laycock BancInsure * outsourced Amanda Rogowski, CBA Director of Marketing, amanda@coloradobankers.org 140 East 19th Avenue, Suite 400 Denver, Colorado 80203 voice: 303.825.1575 – fax: 303.825.1585 Websites: www.coloradobankers.org www.smallbizlending.org www.financialinfo.org