401k Plan data: WEST MICHIGAN BANK & TRUST 401(K) PLAN plan

WEST MICHIGAN BANK & TRUST 401(K) PLAN 401k Plan overview

Plan Name	WEST MICHIGAN BANK & TRUST 401(K) PLAN
Plan identification number	001

WEST MICHIGAN BANK & TRUST 401(K) PLAN Benefits

401k Plan Type

Defined Contribution Pension

Plan Features/Benefits

Profit-sharing
ERISA section 404(c) Plan - This plan, or any part of it is intended to meet the conditions of 29 CFR 2550.404c-1.
Total participant-directed account plan - Participants have the opportunity to direct the investment of all the assets allocated to their individual accounts, regardless of whether 29 CFR 2550.404c-1 is intended to be met.
Code section 401(k) feature - A cash or deferred arrangement described in Code section 401(k) that is part of a qualified defined contribution plan that provides for an election by employees to defer part of their compensation or receive these amounts in cash.
Code section 401(m) arrangement - Employee contributions are allocated to separate accounts under the plan or employer contributions are based, in whole or in part, on employee deferrals or contribtions to the plan. Not applicable if plan is 401(k) plan with only QNECs and/or QMACs. Also not applicable if Code section 403(b)(1), 403(b)(7) or 408 arrangements/accounts/annuities.
Total or partial participant-directed account plan - plan uses default investment account for participants who fail to direct assets in their account.
Master plan - A pension plan that is made available by a sponsor for adoption by employers; that is the subject of a favorable opinion letter; and for which a single funding medium (for example, a trust or custodial account) is established for the joint use of all adopting employers.

401k Sponsoring company profile

WEST MICHIGAN BANK & TRUST has sponsored the creation of one or more 401k plans.

Company Name: WEST MICHIGAN BANK & TRUST

Employer identification number (EIN): 810574059

NAIC Classification: 522110
NAIC Description: Commercial Banking

Form 5500 Filing Information

Submission information for form 5500 for 401k plan WEST MICHIGAN BANK & TRUST 401(K) PLAN

Plan id# Filing Submission Date Name of Administrator Date Administrator Signed Name of Company Sponsor Date Sponsor Signed
001 2016-01-01 DOUGLAS COOK
001 2015-01-01 DOUGLAS COOK
001 2014-01-01 DOUGLAS COOK
001 2013-01-01 DOUGLAS COOK
001 2012-01-01 DOUGLAS COOK
001 2011-01-01 DOUGLAS COOK
001 2009-01-01 DOUGLAS COOK

Plan id#	Filing Submission Date	Name of Administrator
001	2016-01-01	DOUGLAS COOK
001	2015-01-01	DOUGLAS COOK
001	2014-01-01	DOUGLAS COOK
001	2013-01-01	DOUGLAS COOK
001	2012-01-01	DOUGLAS COOK
001	2011-01-01	DOUGLAS COOK
001	2009-01-01	DOUGLAS COOK

Plan Statistics for WEST MICHIGAN BANK & TRUST 401(K) PLAN

401k plan membership statisitcs for WEST MICHIGAN BANK & TRUST 401(K) PLAN

Measure Date Value
2016: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2016 401k membership
Total participants, beginning-of-year 2016-01-01 16
Total number of active participants reported on line 7a of the Form 5500 2016-01-01 0
Number of retired or separated participants receiving benefits 2016-01-01 0
Number of other retired or separated participants entitled to future benefits 2016-01-01 0
Total of all active and inactive participants 2016-01-01 0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2016-01-01 0
Total participants 2016-01-01 0
Number of participants with account balances 2016-01-01 0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2016-01-01 0
2015: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2015 401k membership
Total participants, beginning-of-year 2015-01-01 15
Total number of active participants reported on line 7a of the Form 5500 2015-01-01 14
Number of retired or separated participants receiving benefits 2015-01-01 0
Number of other retired or separated participants entitled to future benefits 2015-01-01 2
Total of all active and inactive participants 2015-01-01 16
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2015-01-01 0
Total participants 2015-01-01 16
Number of participants with account balances 2015-01-01 10
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2015-01-01 0
2014: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2014 401k membership
Total participants, beginning-of-year 2014-01-01 11
Total number of active participants reported on line 7a of the Form 5500 2014-01-01 13
Number of retired or separated participants receiving benefits 2014-01-01 0
Number of other retired or separated participants entitled to future benefits 2014-01-01 2
Total of all active and inactive participants 2014-01-01 15
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2014-01-01 0
Total participants 2014-01-01 15
Number of participants with account balances 2014-01-01 9
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2014-01-01 0
2013: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2013 401k membership
Total participants, beginning-of-year 2013-01-01 15
Total number of active participants reported on line 7a of the Form 5500 2013-01-01 9
Number of retired or separated participants receiving benefits 2013-01-01 0
Number of other retired or separated participants entitled to future benefits 2013-01-01 2
Total of all active and inactive participants 2013-01-01 11
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2013-01-01 0
Total participants 2013-01-01 11
Number of participants with account balances 2013-01-01 11
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2013-01-01 1
2012: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2012 401k membership
Total participants, beginning-of-year 2012-01-01 16
Total number of active participants reported on line 7a of the Form 5500 2012-01-01 12
Number of retired or separated participants receiving benefits 2012-01-01 0
Number of other retired or separated participants entitled to future benefits 2012-01-01 3
Total of all active and inactive participants 2012-01-01 15
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2012-01-01 0
Total participants 2012-01-01 15
Number of participants with account balances 2012-01-01 15
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2012-01-01 1
2011: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2011 401k membership
Total participants, beginning-of-year 2011-01-01 15
Total number of active participants reported on line 7a of the Form 5500 2011-01-01 15
Number of retired or separated participants receiving benefits 2011-01-01 0
Number of other retired or separated participants entitled to future benefits 2011-01-01 1
Total of all active and inactive participants 2011-01-01 16
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2011-01-01 0
Total participants 2011-01-01 16
Number of participants with account balances 2011-01-01 16
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2011-01-01 0
2009: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2009 401k membership
Total participants, beginning-of-year 2009-01-01 15
Total number of active participants reported on line 7a of the Form 5500 2009-01-01 13
Number of retired or separated participants receiving benefits 2009-01-01 0
Number of other retired or separated participants entitled to future benefits 2009-01-01 1
Total of all active and inactive participants 2009-01-01 14
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits 2009-01-01 0
Total participants 2009-01-01 14
Number of participants with account balances 2009-01-01 14
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested 2009-01-01 1

Measure	Date	Value
2016: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2016 401k membership
Total participants, beginning-of-year	2016-01-01	16
Total number of active participants reported on line 7a of the Form 5500	2016-01-01	0
Number of retired or separated participants receiving benefits	2016-01-01	0
Number of other retired or separated participants entitled to future benefits	2016-01-01	0
Total of all active and inactive participants	2016-01-01	0
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2016-01-01	0
Total participants	2016-01-01	0
Number of participants with account balances	2016-01-01	0
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2016-01-01	0
2015: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2015 401k membership
Total participants, beginning-of-year	2015-01-01	15
Total number of active participants reported on line 7a of the Form 5500	2015-01-01	14
Number of retired or separated participants receiving benefits	2015-01-01	0
Number of other retired or separated participants entitled to future benefits	2015-01-01	2
Total of all active and inactive participants	2015-01-01	16
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2015-01-01	0
Total participants	2015-01-01	16
Number of participants with account balances	2015-01-01	10
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2015-01-01	0
2014: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2014 401k membership
Total participants, beginning-of-year	2014-01-01	11
Total number of active participants reported on line 7a of the Form 5500	2014-01-01	13
Number of retired or separated participants receiving benefits	2014-01-01	0
Number of other retired or separated participants entitled to future benefits	2014-01-01	2
Total of all active and inactive participants	2014-01-01	15
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2014-01-01	0
Total participants	2014-01-01	15
Number of participants with account balances	2014-01-01	9
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2014-01-01	0
2013: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2013 401k membership
Total participants, beginning-of-year	2013-01-01	15
Total number of active participants reported on line 7a of the Form 5500	2013-01-01	9
Number of retired or separated participants receiving benefits	2013-01-01	0
Number of other retired or separated participants entitled to future benefits	2013-01-01	2
Total of all active and inactive participants	2013-01-01	11
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2013-01-01	0
Total participants	2013-01-01	11
Number of participants with account balances	2013-01-01	11
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2013-01-01	1
2012: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2012 401k membership
Total participants, beginning-of-year	2012-01-01	16
Total number of active participants reported on line 7a of the Form 5500	2012-01-01	12
Number of retired or separated participants receiving benefits	2012-01-01	0
Number of other retired or separated participants entitled to future benefits	2012-01-01	3
Total of all active and inactive participants	2012-01-01	15
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2012-01-01	0
Total participants	2012-01-01	15
Number of participants with account balances	2012-01-01	15
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2012-01-01	1
2011: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2011 401k membership
Total participants, beginning-of-year	2011-01-01	15
Total number of active participants reported on line 7a of the Form 5500	2011-01-01	15
Number of retired or separated participants receiving benefits	2011-01-01	0
Number of other retired or separated participants entitled to future benefits	2011-01-01	1
Total of all active and inactive participants	2011-01-01	16
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2011-01-01	0
Total participants	2011-01-01	16
Number of participants with account balances	2011-01-01	16
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2011-01-01	0
2009: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2009 401k membership
Total participants, beginning-of-year	2009-01-01	15
Total number of active participants reported on line 7a of the Form 5500	2009-01-01	13
Number of retired or separated participants receiving benefits	2009-01-01	0
Number of other retired or separated participants entitled to future benefits	2009-01-01	1
Total of all active and inactive participants	2009-01-01	14
Number of deceased participants whose beneficiaries are receiving or are entitled to receive benefits	2009-01-01	0
Total participants	2009-01-01	14
Number of participants with account balances	2009-01-01	14
Participants that terminated employment during the plan year with accrued benefits that were less than 100% vested	2009-01-01	1

Financial Data on WEST MICHIGAN BANK & TRUST 401(K) PLAN

Measure	Date	Value
2016 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2016 401k financial data
Transfers to/from the plan	2016-09-29	$0
Total plan liabilities at end of year	2016-09-29	$0
Total plan liabilities at beginning of year	2016-09-29	$0
Total income from all sources	2016-09-29	$71,679
Expenses. Total of all expenses incurred	2016-09-29	$984,317
Benefits paid (including direct rollovers)	2016-09-29	$984,097
Total plan assets at end of year	2016-09-29	$0
Total plan assets at beginning of year	2016-09-29	$912,638
Value of fidelity bond covering the plan	2016-09-29	$2,000,000
Total contributions received or receivable from participants	2016-09-29	$17,317
Expenses. Other expenses not covered elsewhere	2016-09-29	$0
Contributions received from other sources (not participants or employers)	2016-09-29	$0
Other income received	2016-09-29	$48,190
Noncash contributions received	2016-09-29	$0
Net income (gross income less expenses)	2016-09-29	$-912,638
Net plan assets at end of year (total assets less liabilities)	2016-09-29	$0
Net plan assets at beginning of year (total assets less liabilities)	2016-09-29	$912,638
Total contributions received or receivable from employer(s)	2016-09-29	$6,172
Value of certain deemed distributions of participant loans	2016-09-29	$0
Value of corrective distributions	2016-09-29	$220
Expenses. Administrative service providers (salaries,fees and commissions)	2016-09-29	$0
2015 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2015 401k financial data
Transfers to/from the plan	2015-12-31	$0
Total plan liabilities at end of year	2015-12-31	$0
Total plan liabilities at beginning of year	2015-12-31	$0
Total income from all sources	2015-12-31	$35,544
Expenses. Total of all expenses incurred	2015-12-31	$44,278
Benefits paid (including direct rollovers)	2015-12-31	$44,278
Total plan assets at end of year	2015-12-31	$912,638
Total plan assets at beginning of year	2015-12-31	$921,372
Value of fidelity bond covering the plan	2015-12-31	$2,000,000
Total contributions received or receivable from participants	2015-12-31	$30,857
Expenses. Other expenses not covered elsewhere	2015-12-31	$0
Contributions received from other sources (not participants or employers)	2015-12-31	$0
Other income received	2015-12-31	$-5,847
Noncash contributions received	2015-12-31	$0
Net income (gross income less expenses)	2015-12-31	$-8,734
Net plan assets at end of year (total assets less liabilities)	2015-12-31	$912,638
Net plan assets at beginning of year (total assets less liabilities)	2015-12-31	$921,372
Total contributions received or receivable from employer(s)	2015-12-31	$10,534
Value of certain deemed distributions of participant loans	2015-12-31	$0
Value of corrective distributions	2015-12-31	$0
Expenses. Administrative service providers (salaries,fees and commissions)	2015-12-31	$0
2014 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2014 401k financial data
Transfers to/from the plan	2014-12-31	$0
Total plan liabilities at end of year	2014-12-31	$0
Total plan liabilities at beginning of year	2014-12-31	$0
Total income from all sources	2014-12-31	$94,651
Expenses. Total of all expenses incurred	2014-12-31	$150,135
Benefits paid (including direct rollovers)	2014-12-31	$150,129
Total plan assets at end of year	2014-12-31	$921,372
Total plan assets at beginning of year	2014-12-31	$976,856
Value of fidelity bond covering the plan	2014-12-31	$2,000,000
Total contributions received or receivable from participants	2014-12-31	$24,667
Expenses. Other expenses not covered elsewhere	2014-12-31	$0
Contributions received from other sources (not participants or employers)	2014-12-31	$0
Other income received	2014-12-31	$53,036
Noncash contributions received	2014-12-31	$0
Net income (gross income less expenses)	2014-12-31	$-55,484
Net plan assets at end of year (total assets less liabilities)	2014-12-31	$921,372
Net plan assets at beginning of year (total assets less liabilities)	2014-12-31	$976,856
Total contributions received or receivable from employer(s)	2014-12-31	$16,948
Value of certain deemed distributions of participant loans	2014-12-31	$0
Value of corrective distributions	2014-12-31	$0
Expenses. Administrative service providers (salaries,fees and commissions)	2014-12-31	$6
2013 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2013 401k financial data
Transfers to/from the plan	2013-12-31	$0
Total plan liabilities at end of year	2013-12-31	$0
Total income from all sources	2013-12-31	$182,030
Expenses. Total of all expenses incurred	2013-12-31	$402,558
Benefits paid (including direct rollovers)	2013-12-31	$402,557
Total plan assets at end of year	2013-12-31	$976,856
Total plan assets at beginning of year	2013-12-31	$1,197,384
Value of fidelity bond covering the plan	2013-12-31	$2,000,000
Total contributions received or receivable from participants	2013-12-31	$29,287
Expenses. Other expenses not covered elsewhere	2013-12-31	$0
Contributions received from other sources (not participants or employers)	2013-12-31	$0
Other income received	2013-12-31	$141,418
Noncash contributions received	2013-12-31	$0
Net income (gross income less expenses)	2013-12-31	$-220,528
Net plan assets at end of year (total assets less liabilities)	2013-12-31	$976,856
Net plan assets at beginning of year (total assets less liabilities)	2013-12-31	$1,197,384
Total contributions received or receivable from employer(s)	2013-12-31	$11,325
Value of certain deemed distributions of participant loans	2013-12-31	$0
Value of corrective distributions	2013-12-31	$0
Expenses. Administrative service providers (salaries,fees and commissions)	2013-12-31	$1
2012 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2012 401k financial data
Total income from all sources	2012-12-31	$144,779
Expenses. Total of all expenses incurred	2012-12-31	$18,892
Benefits paid (including direct rollovers)	2012-12-31	$18,867
Total plan assets at end of year	2012-12-31	$1,197,384
Total plan assets at beginning of year	2012-12-31	$1,071,497
Value of fidelity bond covering the plan	2012-12-31	$2,000,000
Total contributions received or receivable from participants	2012-12-31	$34,741
Other income received	2012-12-31	$92,869
Net income (gross income less expenses)	2012-12-31	$125,887
Net plan assets at end of year (total assets less liabilities)	2012-12-31	$1,197,384
Net plan assets at beginning of year (total assets less liabilities)	2012-12-31	$1,071,497
Total contributions received or receivable from employer(s)	2012-12-31	$17,169
Expenses. Administrative service providers (salaries,fees and commissions)	2012-12-31	$25
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2012-12-31	$0
2011 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2011 401k financial data
Total income from all sources	2011-12-31	$52,541
Expenses. Total of all expenses incurred	2011-12-31	$0
Total plan assets at end of year	2011-12-31	$1,071,497
Total plan assets at beginning of year	2011-12-31	$1,018,956
Value of fidelity bond covering the plan	2011-12-31	$2,000,000
Total contributions received or receivable from participants	2011-12-31	$43,437
Other income received	2011-12-31	$-8,760
Net income (gross income less expenses)	2011-12-31	$52,541
Net plan assets at end of year (total assets less liabilities)	2011-12-31	$1,071,497
Net plan assets at beginning of year (total assets less liabilities)	2011-12-31	$1,018,956
Total contributions received or receivable from employer(s)	2011-12-31	$17,864
2010 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2010 401k financial data
Total income from all sources	2010-12-31	$140,849
Expenses. Total of all expenses incurred	2010-12-31	$0
Total plan assets at end of year	2010-12-31	$1,018,956
Total plan assets at beginning of year	2010-12-31	$878,107
Value of fidelity bond covering the plan	2010-12-31	$2,000,000
Total contributions received or receivable from participants	2010-12-31	$42,003
Other income received	2010-12-31	$77,555
Net income (gross income less expenses)	2010-12-31	$140,849
Net plan assets at end of year (total assets less liabilities)	2010-12-31	$1,018,956
Net plan assets at beginning of year (total assets less liabilities)	2010-12-31	$878,107
Total contributions received or receivable from employer(s)	2010-12-31	$21,291
2009 : WEST MICHIGAN BANK & TRUST 401(K) PLAN 2009 401k financial data
Total value of distributions paid in property other than in cash, annuity contracts, or publicly traded employer securities	2009-12-31	$0

Form 5500 Responses for WEST MICHIGAN BANK & TRUST 401(K) PLAN

2016: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2016 form 5500 responses
2016-01-01	Type of plan entity	Single employer plan
2016-01-01	Submission has been amended	No
2016-01-01	This submission is the final filing	Yes
2016-01-01	This return/report is a short plan year return/report (less than 12 months)	Yes
2016-01-01	Plan is a collectively bargained plan	No
2016-01-01	Plan funding arrangement – Trust	Yes
2016-01-01	Plan benefit arrangement - Trust	Yes
2015: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2015 form 5500 responses
2015-01-01	Type of plan entity	Single employer plan
2015-01-01	Submission has been amended	No
2015-01-01	This submission is the final filing	No
2015-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2015-01-01	Plan is a collectively bargained plan	No
2015-01-01	Plan funding arrangement – Trust	Yes
2015-01-01	Plan benefit arrangement - Trust	Yes
2014: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2014 form 5500 responses
2014-01-01	Type of plan entity	Single employer plan
2014-01-01	Submission has been amended	No
2014-01-01	This submission is the final filing	No
2014-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2014-01-01	Plan is a collectively bargained plan	No
2014-01-01	Plan funding arrangement – Trust	Yes
2014-01-01	Plan benefit arrangement - Trust	Yes
2013: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2013 form 5500 responses
2013-01-01	Type of plan entity	Single employer plan
2013-01-01	Submission has been amended	No
2013-01-01	This submission is the final filing	No
2013-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2013-01-01	Plan is a collectively bargained plan	No
2013-01-01	Plan funding arrangement – Trust	Yes
2013-01-01	Plan benefit arrangement - Trust	Yes
2012: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2012 form 5500 responses
2012-01-01	Type of plan entity	Single employer plan
2012-01-01	Submission has been amended	No
2012-01-01	This submission is the final filing	No
2012-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2012-01-01	Plan funding arrangement – Trust	Yes
2012-01-01	Plan benefit arrangement - Trust	Yes
2011: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2011 form 5500 responses
2011-01-01	Type of plan entity	Single employer plan
2011-01-01	Submission has been amended	No
2011-01-01	This submission is the final filing	No
2011-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2011-01-01	Plan funding arrangement – Trust	Yes
2011-01-01	Plan benefit arrangement - Trust	Yes
2009: WEST MICHIGAN BANK & TRUST 401(K) PLAN 2009 form 5500 responses
2009-01-01	Type of plan entity	Single employer plan
2009-01-01	Submission has been amended	No
2009-01-01	This submission is the final filing	No
2009-01-01	This return/report is a short plan year return/report (less than 12 months)	No
2009-01-01	Plan funding arrangement – Trust	Yes
2009-01-01	Plan benefit arrangement - Trust	Yes

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Company Name:	WEST MICHIGAN BANK & TRUST
Employer identification number (EIN):	810574059
NAIC Classification:	522110
NAIC Description:	Commercial Banking