The Rea Report Fall 2015 | Page 6

Interest Rate Swaps Provide a Hedge Against Rate Risk W hen dealing with loans of a substantial sum, borrowers often turn to hedging strategies to deflect some of the potential risk they’ve incurred. If you find yourself in this position, one strategy – an interest rate swap – allows you to exchange a variable interest rate for a mutually agreed upon fixed rate, or vice versa, with a second entity to protect yourself against interest rate changes. With many financial advisors predicting a rise in the interest rate environment, now is a good time to learn more about this strategy, and decide whether entering in to an interest rate swap to fix your floating rate is a viable option for your business. Interest rate swaps, explained In today’s market, it’s unusual to borrow on a fixed rate basis. Lending institutions tend to offer variable rate loans, leaving you with the responsibility of utilizing a derivative instrument to fix the rate independently if you so choose – and that’s where an interest rate swap comes into play. Entering into such an agreement can be an intimidating feat, as these swaps are often pretty complex. By law, banks do not have a fiduciary responsibility to their clients; therefore, it’s your responsibility to ensure you’re entering into a fair agreement. It’s a good idea to consult an independent third party who can examine price transparency and provide the necessary education and neutral advice. It’s not uncommon to see bank’s profits reduced by 50 percent after examining their initial offer against current market values – that’s why it’s important to find a trusted partner to navigate the process with you. By Doug Dalton, director of finance & incentive practice (McGuire Sponsel) & Steve Matheson, director of hedging strategies (McGuire Sponsel), www.mcguiresponsel.com Benefits and risks More often than not, the benefits of an interest rate swap outweigh the risks in the right market environment. One of the great advantages about interest rate swaps is the flexibility they provide. As a borrower, you have the freedom to en- 6 ter into such an agreement at any time during your lending period – that includes before closing the loan, at the loan closing or during the term of the loan. Borrowers have learned a lot about interest rates since 2008 and many of them are now including cancelable call options in their new swaps to add even more flexibility. You can also fix your rate in segments or what’s called a ladder approach. Although it’s best to consult with an advisor as early in the process as possible to secure the best rate, there’s help to be had at all stages. In the scenario of an increasing interest rate environment, swapping your floating rate for a fixed rate could ensure that you’re able to weather the market changes effectively, coming out on top in the end. Visit www.mcguiresponsel.com for more information about hedging strategies that may benefit your business or ask your Rea advisor to make an introduction.