Over the past 30+ years, the Community Bank Tax Workshop has become the banking industry's premier advanced tax seminar focused specifically on the taxation of community banks. This workshop will address some in-depth issues relating to current issues that the community banking industry is dealing with, including an in-depth look at federal tax legislation passed during 2025, with a focus on its impact on community banks, as well as proposed bad debt regulations and also SALT issues for smaller community banks to consider. Several other current tax topics, such as succession planning strategies, ESOP’s, S vs. C corporation considerations and other long-term planning topics, as well as any resultant GAAP or regulatory effects, will be covered during the workshop. Current issues arising in the mergers & acquisition area will also be discussed, and much more!