A new survey of U.S. middle market financial trends conducted by Carl Marks Advisors revealed that banks and lenders, who have largely been more flexible with middle market borrowers during the COVID-19 pandemic, are likely to shift their attitudes by the end of Q1 2022. Most respondents, which included financial executives and advisors from across the U.S., believe that lenders are poised to act on outstanding loans for overextended businesses, or those that have shown themselves to be at risk for default.