We have been working with Wilary Winn for 10 years on various engagements ranging from Other Than Temporary Impairment testing to life time credit loss analysis. The more recent efforts have been in the area of ALLL and capital adequacy where estimated life time loss reserves were stressed to determine the Credit Unions capital requirements. In addition Wilary Winn performed a deep dive into our auto portfolio’s credit risk. This allowed ESL to comfortably extend credit to our membership while maintaining a profitable offering. The team is highly professional and has the ability to conduct complex economic analyses and convey them in an intuitive manor that is understandable and informative to various levels of management.