This publication is produced and published by Eide Bailly and distributed with the understanding that the information contained does not constitute legal, accounting or other professional advice. It is not intended to be responsive to any individual situation or concerns as the contents of the publication are intended for general informational purposes only. Readers are urged not to act upon the information contained in this publication without first consulting competent legal, accounting or other professional advice regarding implications of a particular factual situation. Questions and information for publication can be submitted to your Eide Bailly representative. MEET ANGIE MARBLE Angie recently joined Eide Bailly’s financial institution team as a compliance associate. Her experience with the banking industry began in high school when she worked after school as a bank teller in Mankato, Minnesota.

She continued to work in the banking industry throughout her college years as both a teller and in the IT department dealing with their in-house check processing and eStatement systems. At Eide Bailly, Angie assists financial institutions with reviewing and auditing their compliance management programs. She helps examine areas such as lending, deposits, general compliance, the Bank Secrecy Act, and ACH, and offers recommendations or suggestions to help improve operations and compliance. “ really look forward to meeting the staff at the different banks we visit. Compliance is an everI changing area of banking, and I enjoy the challenge of learning and comprehending the different regulations as they change so I can bring staff information that helps them do their jobs better.” n To request reprints of this publication, send a written request to ReprintRequest@eidebailly.com. © 2016 Eide Bailly LLP. An Independent Member Firm of HLB International March 18, 2016 Managing Editor: Liz Stabenow Send comments to: possibilities@eidebailly.com COMPLIANCE REMINDERS/DUE DATES April 1, 2016 To view this and previous issues of Possibilities, visit www.eidebailly.com/publications Angie Marble FI Compliance Associate 507-304-6917 amarble@eidebailly.com Regulation Description NACHA Disclosure Requirements for POS Entries T  his rule establishes an originator/third-party service provider obligation to provide consumer receivers with certain disclosures when providing those consumers with cards used to initiate ACH Point of Sale (POS) entries. Regulation Z Small Creditor and Rural and Underserved Areas The temporary exemption under which small creditors are allowed to make balloon-payment qualified mortgages and balloon-payment high-cost mortgages that no longer operate predominantly in rural or underserved areas during the preceding calendar year is set to expire on April 1, 2016. .