Formation process through chartering - FDIC-insured institutions reported a total net income of $35.7 billion in the fourth quarter of 2006. This was the lowest quarterly earnings total in 2006, but it was still more than the industry has earned in any quarter prior to 2006.

Today, the dual banking system, which has been a hallmark of banking in the United States for nearly 200 years, is under attack.

There are several alternatives for financing the growth and a decision of which alternative to pursue is not necessarily just a question of cost.

Discusses restrictions on the release of information by a company during the process of registering its securities with the Securities and Exchange Commission in connection with a public offering.

The purpose of this memorandum is to describe the various structure alternatives available to you in organizing a bank or bank holding company.

In general, the S Corporation requirements preclude corporations, partnerships, foreign shareholders and some trusts from qualifying as S Corporation shareholders.

Covering capital, loan limitations, investment limitations, qualified thrift lender test, liquidity requirement, deposit insurance, geographic expansion powers, and more.

Most community banks view their bank holding companies as a shell they created for tax purposes, but don't use it for anything else.

The banking industry is in the midst of unprecendented merger and consolidation activity. Yet even before the dust settles, we are beginning to see a resurgence in the number of de novo bank charters in the United States.

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