Troubled Loan Modifications: Evaluation, Tracking & Reporting

Date:

Jul 24, 2025

Register

TDRs might be a thing of the past, but troubled loan modifications (TLMs) are very much alive.

Do you know how to evaluate, track, and report them? Are you able to determine which situations indicate that a borrower is in trouble? Do you know the tracking and disclosure requirements? This informative webinar includes a TLM evaluation checklist and expert insight. Register today!

Agenda

Thursday, July 24th, 2025
90 minutes
11:00 am EDT

It was exciting news when we heard that CECL eliminated troubled debt restructurings (TDRs). However, we now must consider, evaluate, track, and report TLMs. What’s the difference, you ask? This session will answer – and provide the resources needed 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

AFTER THIS WEBINAR YOU’LL BE ABLE TO:

  • Explain the new troubled loan modification evaluation process
  • Identify borrower circumstances that could indicate financial difficulty
  • Distinguish between an insignificant payment delay and a direct change in contractual cash flows
  • Recognize the different accounting treatments under the current expected credit losses (CECL) model
  • Understand the new TLM tracking and disclosure requirements
  • Implement recommended practices

TAKE-AWAY TOOLKIT:

  • TLM evaluation checklist
  • Useful website links to regulatory and accounting guidance
  • 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
Speaker(s)

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.

Additional Information

Who Should Attend?

This informative session is designed for lending and collections personnel, loan modification staff, and those responsible for loan modification accounting and reporting.

Fees

$279.00

Available Upgrades

  • On-Demand $279.00 per person
  • Live Access + On-Demand $379.00 per person
Association Contact

Elizabeth DeHaven
Education Manager
o: 317-387-9380 
d: 317-333-7169
edehaven@indiana.bank