Small-business lending specialist Sierra Tahoe Bancorp, looking to take advantage of proposed government regulations, will defer completion of the securitization of its SBA loans until 1996.

Sierra Tahoe, the holding company for Truckee River Bank in Truckee, Calif., and Sierra Bank of Nevada in Reno, announced the move last week in expectation of proposed SBA regulations that would increase the amount of the unguaranteed portion of SBA loans that could be securitized. The new regulations would go into effect next month.

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