Managing TDRs Start to Finish: What Lenders Need to Know

Join us for the webinar, Managing TDRs Start to Finish: Initial Identification to Rewriting to Non-TDR Status, on Wednesday, April 12, from 3:00 p.m. to 4:30 p.m., for an overview of managing troubled debt restructurings (TDRs) from initial identification to ultimate resolution. The ideal resolution is for the borrower to improve to the extent that no financial difficulty is demonstrated, the loan can be rewritten at market terms, and it is no longer identified as a TDR. We will cover what is necessary before such action can be taken.

You will also learn about many other TDR considerations, including determining the proper risk rating and accrual status, performing the impairment analysis, and charge-off requirements. In addition, this webinar will look ahead at what CECL (current expected credit loss model) means for how TDRs are considered in the allowance process, because CECL which will significantly change the ALLL process for all financial institutions.

For those participating in this webinar, you can expect to learn about:

• Keys to identifying TDRs and processes to ensure appropriate recognition of TDRs
• Important accounting and regulatory guidance related to TDRs
• How risk ratings, accrual status, and charge-offs should be determined for TDRs
• What does the often-repeated statement “once a TDR, always a TDR” mean for financial institutions in 2017?
• Proper impairment analysis and allowance estimation practices as they relate to TDRs
• Insight on how institutions might handle TDRs under CECL

After participating in this webinar, attendees will receive: a list of important accounting and regulatory references for TDR rules; employee training log; and a quiz you can administer to measure staff learning and a separate answer key.