Jun 20, 2025
Attending this webinar will enable you to recognize a true TDR so that regulator reporting is accurate, and how to manage them from a lending and accounting perspective.
Friday, June 20th, 2025
11:00 am - 1:00 pm EST
Most loans funded by financial institutions pay as agreed according to the legal documents supporting these transactions. However, there are situations in which borrowers face financial difficulties, thus causing them not to pay their obligations on a timely basis or not at all.
Regulators discovered that a well-planned and managed workout arrangement is often in the best interest of the financial institution and the borrower. If a workout arrangement is required in order to keep the borrower paying some portion of their loans, your institution may be facing a Trouble Debt Restructuring (aka “TDR or TDRs”).
Trouble Debt Restructurings require special treatment and must be identified, managed, and reported separately from other performing loans. In fact, all loans that have undergone a Trouble Debt Restructuring are considered impaired, thus requiring an Impairment Analysis in accordance with Accounting Standard Codification 310-10-25, Receivables, Subsequent Measurement.
Jeffery W. Johnson started his career with SunTrust Bank in Atlanta as a Management Trainee and progressed to Vice President and Senior Lender of SouthTrust Bank and Senior Vice President and Commercial Banking Division Manager for Citizens Trust Bank of Atlanta.
Most of his career has been spent in Credit Administration, Lending, Business Development, Loan Review, Management and Training & Development. He has managed loan portfolios representing a cross section of loan types including: Large Corporate, High Net Worth Individual, Middle Market Companies, Small Business, Real Estate and Non-Profit Organizations.
Mr. Johnson is now a training professional in the financial industry by leading various seminars covering important topics relating to issues in financial institutions. He teaches actively for fifteen state banking associations in the United States, Risk Management Association (RMA) and individual financial institutions nationwide. He co-authored a training course entitled "Lending to Service and Other Professional Organizations" for RMA in 2001.
Mr. Johnson earned a B.A. Degree in Accounting from Morehouse College in Atlanta; a MBA in Finance from John Carroll University in University Heights, Ohio; Banking diploma from Prochnow School of Banking at the University of Wisconsin and a Graduate Certificate in Bank Management from the Wharton School of Business at the University of Pennsylvania.
Who Should Attend?
This session is ideal for directors, chief executive officers, chief operating officers, presidents, senior credit officers, senior loan officers, commercial lenders, retail lenders, branch managers, loan review personnel, and credit administration personnel.
$299.00 or 1 Token
Available Upgrades
Brooke McCormack
Education Meeting Coordinator
bmccormack@indiana.bank
317-387-9380