CASE DESCRIPTION The primary subject matter of this case involves the use of GAP analysis to measure the interest-rate risk exposure of a credit union. Secondary issues examined include interest-rate changes in the economy overtime and the Fisher Effect. The case has a difficulty level appropriate for junior level students and is designed to be taught in about 45 minutes. This case could be used for classes in money and banking (economics), managerial economics, depository institutions management and possibly other management courses.