Troubled Debt Restructuring – Loan Modifications Under COVID

On-Demand Webinar Available Until February 18, 2022

Register Now For On-Demand Access

While the pandemic continues into 2021, credit unions are experiencing ongoing difficulties of certain members in making their loan payments. This session will review considerations related to ongoing loan modifications and the related risks. It will also cover loans that are considered a troubled debt restructured (TDR) loan and the reporting considerations.

Key Takeaways

  • Understand of legislation and guidance from regulators related to COVID-19 related loan modifications.
  • Gain awareness of what is considered a TDR loan as defined by generally accepted accounting principles (GAAP) and the reporting impact.
  • Review guidance on GAAP reporting considerations related to COVID-19 loan modifications.

Register Now For On-Demand Access
Registration is complimentary, but you must register to attend.
One registration gives your entire credit union access to the on-demand recording until February 18, 2022.
Already registered? Go to the Online Training Center to view live.

Who Should Attend?

Education Credits

  • NCRMs will receive 1.5 CEUs for participating in this webinar.
  • NCCOs will receive 1.5 CEUs for participating in this webinar.
  • CPA credit information is below; recommended 1.5 CPE credits.

CPA Certification Credit Information

  • Reviewer: Josie Collins, Associate Director of Education, NAFCU
  • Learning Objectives: Understand of legislation and guidance from regulators related to COVID-19 related loan modifications. Gain awareness of what is considered a TDR loan as defined by generally accepted accounting principles (GAAP) and the reporting impact. Review guidance on GAAP reporting considerations related to COVID-19 loan modifications.
  • Program Level: Basic
  • Prerequisites Needed: None
  • Advance Preparation Needed: None
  • Delivery Method: Group Internet-Based
  • Recommended CPE Credits: 1.5 credits
  • Recommended Field of Study: Regulatory Ethics – Technical
NASBA Sponsor Logo

National Association of Federal Credit Unions (NAFCU) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. Learn more.

About Our Webinars

Our webinars are streamed live from NAFCU headquarters near Washington, D.C. Your audio/video feed of the presenters includes presentation slides and downloadable handouts. You can easily submit your questions to the presenters at any time during the live broadcast, with no dialing over the phone! The audio and video stream directly through your computer.

Presented By

A.J. Eschle

Principal, CLA 

Brittany Stern, Manager, CLA - Troubled Debt Restructuring – Loan Modifications Under COVID
Brittany Stern

Manager, CLA

Thomas L Smith
Thomas L Smith

Director, CLA