Troubled Debt Restructuring (TDR)

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Troubled Debt Restructuring (TDR)

Compliance Couriers

NCUA finalizes rule on capitalization of interest

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New loan modification agreement accommodates extensions, deferrals, or re-amortization of WCUL notes

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New WCUL loan modification form helps lower rates without redisclosure

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Federal Regulations

NCUA: 12 CFR 741_Appendix B

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ii Releases

B037 Simple Interest Deferral and Extension Agreements

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B072 NCUA IRPS: Loan Workouts, Nonaccrual Policy, and Regulatory Reporting of Troubled Debt Restructured Loans

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B081 WCUL Loan Modification Agreement – Interest Rate and Payment Reduction

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Letters to CUs

NCUA: Letter to Credit Unions No. 03-CU-01 – Loan Charge-off Guidance (January 2003)

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NCUA: Supervisory Letter No. 13-02 Examiner Review of Loan Workouts, Nonaccruals and Regulatory Reporting of Troubled Debt Restructured Loans, (March 2013)

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Resources

FASB: Statements

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FASB: Update No. 2011-02—Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring. (April 2011)

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FFIEC: Uniform Retail Credit Classification and Account Management Policy (65 FR 36903 June 12, 2000)

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NCUA: Letter to Credit Unions No. 13-02 – Examiner Review of Loan Workouts, Nonaccruals and Regulatory Reporting of Troubled Debt Restructured Loans (March 2013)

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Other

#83002 – Wisconsin Simple Interest Loan Modification Agreement (Rev. 4/20)

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#83003 – Loan Modification Agreement – Interest Rate and Payment Reduction (Rev. 5/20)

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#83004 – Wisconsin Open-End Credit Payment Waiver Agreement (Rev. 10/20)

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