Increasing delinquency rates elevate expected credit losses under the Current Expected Credit Losses (CECL) model, requiring higher loan loss reserves and potentially diminishing bank profitability and capital. Ivan Cilik, Partner at Baker Tilly, and Sean Statz, Director at Baker Tilly, join this segment to discuss the implications of rising delinquency rates on the CECL model. This includes discussion of delinquency rates, commercial real estate considerations, assumptions included within the CECL model, as well as disclosures, communications, and monitoring.