Troubled Loan Modification Recommended Practices

Audit & Accounting Collections Lending Managers & Supervisors

On-Demand Webinar

StreamedAug 13, 2026Duration90 minutes

Unlimited & shareable access starting two business days after live stream
Available on desktop, mobile & tablet devices 24/7
Take-away toolkit
Ability to download webinar video
Presenter's contact info for questions

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Loan modifications are rising, and TLM reporting remains a compliance blind spot.

Gain clarity on identifying, accounting for, and reporting troubled loan modifications while understanding their impact under CECL and today’s delinquency trends.

KEY WEBINAR TAKEAWAYS

The troubled loan modification (TLM) evaluation process
Borrower circumstances that could indicate financial difficulty
Distinguishing between an insignificant payment delay and a direct change in contractual cash flows
Different accounting treatments under the current expected credit losses (CECL) model
TLM tracking and disclosure requirements
Recommended practices

BONUS MATERIALS

TLM evaluation checklist
Useful website links to regulatory and accounting guidance

WEBINAR DETAILS

The identification and reporting of TLMs continues to create confusion. What is a TLM? If a TLM is identified, how long should it be reported? How are TLMs accounted for and what is the impact under CECL? This session will answer these common questions and provide you with the resources that you need to evaluate future loan modifications. There is a direct relationship between the increasing delinquency trends seen across the industry and the volume of TLMs. Are you up to speed?

WHO SHOULD ATTEND?

Lending and collections personnel
Loan modification staff
Those responsible for loan modification accounting and reporting

TAKE-AWAY TOOLKIT

Employee training log
Interactive quiz
PDF of slides and speaker’s contact info for follow-up questions
Attendance certificate provided to self-report CE credits

NOTE: All materials are subject to copyright. Transmission, retransmission, or republishing of any webinar to other institutions or those not employed by your institution is prohibited. Print materials may be copied for eligible participants only.