OFFICIAL PUBLICATION OF THE WEST VIRGINIA BANKERS ASSOCIATION

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2026 Pub. 17 Issue 1​

2026 Industry Outlook

Community Bankers’ Top Challenges, Investments and Opportunities

By Jason Young, Vice President of Product Management, CSI
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Incremental Effort Leads to Great Results; Steel arch bridge spans over a serene river flanked by lush green forests, under a clear blue sky. The scene conveys tranquility and natural beauty.

Incremental Effort Leads to Great Results

By Bryce Himelrick, Government Affairs Strategist, WVBankers
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President’s Message: Spring Is a Time To Indulge in a Little Optimism; Bee hovering over blue wildflower against a soft yellow background. The scene conveys a sense of tranquility and highlights nature's delicate beauty.

President’s Message: Spring Is a Time To Indulge in a Little Optimism

By Mark Mangano, President & CEO, WVBankers

The naturalist Edwin Way Teale said, “The world’s favorite season is spring. All things seem possible in May.” As we emerge from the harshness of winter, it is human nature to consider the possibilities suggested by the change of season. I believe that this spring, there are good reasons for bankers to reflect on the changes we have seen in the last year and indulge in a little optimism.

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It’s a Good Time to Revisit ERISA Compliance Responsibilities; A doctor uses a stethoscope on a smiling young boy seated in his mother's lap. The scene conveys warmth and trust in a medical setting.

It’s a Good Time to Revisit ERISA Compliance Responsibilities

Considerations for Self‑Insured and Level‑Funded Group Health Plans

By Grant P.H. Shuman, Attorney, Bowles Rice LLP
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Community Banks and Crypto-Assets; A collection of various cryptocurrency coins, including Bitcoin, Ethereum, and Shiba Inu, with a metallic sheen and a dark, moody tone.

Community Banks and Crypto-Assets

Is It Time To Start Exploring?

By Ian F. McDowell, CPA, Principal, Audit and Assurance, S.R. Snodgrass PC
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Washington Update: Fighting on in 2026; View of Washington, D.C. skyline featuring the Washington Monument, Lincoln Memorial, and U.S. Capitol under a blue sky, surrounded by lush green trees.

Washington Update: Fighting on in 2026

By Rob Nichols, President and CEO, American Bankers Association
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Investing in West Virginia’s Heritage; A dimly lit street at dusk, lined with quiet shops and twinkling string lights. A vintage theater sign glows red in the distance, creating a nostalgic ambiance.

Investing in West Virginia’s Heritage

The Benefits of Purchasing State Historic Rehabilitation Tax Credits

By Randall L. Saunders, Esq. and Jonah D. Samples, Esq., Nelson Mullins Riley & Scarborough LLP
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SBA Lending in a Changing Risk Environment; A man and a woman sit together in a bright office, smiling while discussing documents. A third person with a tablet listens nearby. Warm, collaborative atmosphere.

SBA Lending in a Changing Risk Environment

What Compliance Officers Should Be Watching Now

By Alison Stokes, CRCM, Virtual Compliance Officer, Compliance Alliance
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Appeals Courts Say Fraud Debts Can Survive Small Business Bankruptcies; A small brown coin purse releases wisps of smoke against a teal background, suggesting emptiness or financial strain; evokes a whimsical yet concerning tone.

Appeals Courts Say Fraud Debts Can Survive Small Business Bankruptcies

By J. Zachary Balasko and Shelby R. Turley, Steptoe & Johnson PLLC
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2026 West Virginia Banker Issue 1

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