If you mean round to the nearest whole number, then simply converting to INT will do...

DECLARE @Amount1 MONEY

    SET @Amount1 = 7.49

DECLARE @Amount2 MONEY

    SET @Amount2 = 7.50

DECLARE @Amount3 MONEY

    SET @Amount3 = 7.51

SELECT CAST(@Amount1 AS INT)

SELECT CAST(@Amount2 AS INT)

SELECT CAST(@Amount3 AS INT)

If you really mean to round to the nearest EVEN number (as you say, Banker's rounding), that is, the nearest number evenly divisible by 2, then this will do (the forumula)...

DECLARE @Amount1 MONEY

    SET @Amount1 = 6.01

DECLARE @Amount2 MONEY

    SET @Amount2 = 6.99

DECLARE @Amount3 MONEY

    SET @Amount3 = 7.00

SELECT CAST(@Amount1/2 AS INT)*2

SELECT CAST(@Amount2/2 AS INT)*2

SELECT CAST(@Amount3/2 AS INT)*2

...and it appears to work correctly with negative numbers, as well...

DECLARE @Amount1 MONEY

    SET @Amount1 = -6.01

DECLARE @Amount2 MONEY

    SET @Amount2 = -6.99

DECLARE @Amount3 MONEY

    SET @Amount3 = -7.00

SELECT CAST(@Amount1/2 AS INT)*2

SELECT CAST(@Amount2/2 AS INT)*2

SELECT CAST(@Amount3/2 AS INT)*2