"[To] the extent that financial institutions had planned to complete their required retrospective reviews on or before the previous December 20, 2021 deadline on a special (e.g., non-calendar) schedule, they may wish to reconsider that choice in light of [FAB 2021-02], which, by providing general transition relief through January 31, 2021, now extends the relief to beyond the end of calendar-year 2021."  MORE >>