Earnings of Associated Banc-Corp (ASB) increased to $0.94 per share in the second quarter from $0.27 per share in the first quarter due to a gain on sale of Associated Benefits and Risk Consulting, ABRC. Excluding the gains, ASB’s earnings declined by 3.7% sequentially in the second quarter to $0.26 per share due to a rise in provision expense. Adjusted for the ABRC sale, earnings will likely improve in the remainder of the year due to accelerated booking of fees under the Paycheck Protection Program. Moreover, fee income will likely improve and provision