Migration Analysis: The Way Forward for an Effective ALLL. Financial institutions will learn about using migration analysis as a methodology to calculate their ALLL. The content covers: the process of migration analysis, how the methodology is viewed by regulators, challenges financial institutions face in implementing the methodology, benefits of using migration analysis compared to other methods, and an overview of recommendations for a financial institution considering implementing migration analysis. Learning Objectives: 1) To understand what Migration Analysis is, and its role in calculating the ALLL. 2) To understand how Migration Analysis differs from other methodologies used in calculating a financial institution’s ALLL. 3) To gain an understanding of how Migration Analysis works within a loan portfolio. 4) To identify key requirements a financial institution needs to implement Migration Analysis, and how they can pose challenges. 5) To learn how Migration Analysis is viewed by regulators/regulation. 6) To identify the key benefits of using Migration Analysis over other methodologies. 7) To identify preparations a financial institution can take to transition from an existing methodology to Migration Analysis. 8) To understand how the advent of automated solutions has simplified Migration Analysis for financial institutions.