JON DRAKE EMILY M. HOFER Senior executive vice president and chief financial officer at $620 million-asset Peoples Bank in Lubbock, Texas Chief financial officer of $190 million-asset Merchants State Bank in Freeman, S.D. The Paycheck Protection Program (PPP) has been a lifesaver for many U.S. businesses during the COVID-19 pandemic, but it's also required many community banks to make significant adjustments with respect to business practices, roles, budgeting and projections. We spoke to several chief financial off icers and other community bank executives about how they are handling these changes. By Cheryl Winokur Munk / Artwork by Randall Nelson MARK C. OLDENBERG Chief financial officer of $970 million-asset Peoples State Bank in Wausau, Wis. STEVEN L. ZEMAN DENISE RAUTZHAN President of $85 million-asset Union State Bank in West Salem, Wis. Chief financial officer of $515 million-asset Bank of Bird-In-Hand in Bird-In-Hand, Pa. independentbanker.org Q 51http://www.independentbanker.org