Credit Union Merger Landscape – Why Unrealized Losses will Drive M&A

This article is for informational purposes only and does not constitute legal or regulatory advice. Consult your institution’s legal or compliance counsel for guidance specific to your circumstances. Full text of the guidance is available from the Federal Reserve: SR 26-2, Revised Guidance on Model Risk Management (April 17, 2026).

https://www.federalreserve.gov/supervisionreg/srletters/SR2602.htm