Agenda

Aug 13, 2026
11:00 am - 12:30 pm EST

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?

Topics

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

Speaker(s)

Stephen J.M. Schiltz, CPA
CLA

Steve Schiltz is principal with CLA’s Tucson office. He began his career with CLA in 2002 and has extensive experience providing assurance and consulting services to community financial institutions. Steve has made presentations to management teams, supervisory committees, and boards of directors, as well as national speaking engagements and webinars.

A licensed Certified Public Accountant (CPA) in Arizona and Texas, Steve is a member of the Association of International Certified Professional Accountants (AICPA), Arizona Society of CPAs and the Beta Gamma Sigma Honor Society. He received his bachelor’s in accounting, cum laude, from the University of Arizona in Tucson.

Steve has produced and presented expert content for Community Bankers Webinar Network since 2015 and has presented to hundreds of community bankers nationwide. Want more from Steve? His library of upcoming and on-demand training webinars is below.

Fees

Live Webinar - $279

• Unlimited connections for your institution
• Available on desktop, mobile & tablet
• Take-away toolkit
• Presenter’s contact info for questions

On-Demand Webinar - $279

• 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

Live + On-Demand - $379

Get the best of both and save when you Bundle the Live & On-Demand Webinar registration! This option includes all the items listed above.

**100% surcharge applied to non-members.

Association Contact