SLM (SLM) 8-K Sallie Mae Bank Settles Previously Reported

Exhibit 99.2

The following is a reconciliation of the previously announced financial results to the amended March 31, 2014 quarter-end results from the additional regulatory reserve described above.

	March 31, 2014
	As Announced April 16, 2014		Adjustments			As Adjusted
Income Statement Impact:
Other operating expenses	$	121	$	103		$	224
Income from continuing operations, before income tax expense		458		(103	)		355
Income tax expense		174		(38	)		136
Net income		284		(65	)		219
Net income attributable to SLM Corporation common stock		279		(65	)		214
Diluted Earnings Per Common Share Impact:
Continuing operations	$	0.64	$	(0.15	)	$	0.49
Discontinued operations		—		—			—
Total	$	0.64	$	(0.15	)	$	0.49