SVB Financial ( SIVB) expects to take a noncash pretax charge of $18.4 million for the second quarter for goodwill impairment at its SVB Alliant unit. The Santa Clara, Calif.-based company expects an after-tax impact of 28 cents a share. The company expects to report earnings of 33 cents to 39 cents a share, inclusive of the after-tax impact of the goodwill impairment charge. The company had issued a previous earnings guidance for the second quarter on April 27 of 58 cents to 64 cents a share, excluding the goodwill impairment charge. Analysts polled by Thomson First Call estimate earnings of 63 cents a share. SVB Alliant, formerly Alliant Partners, was acquired in 2001. After impairment, the remaining goodwill associated with the acquisition of SVB Alliant will be about $17.2 million. Shares rose $1.15 Friday to $45.19.