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Agenda Released for Troubled Debt Restructuring Webinar

January 4, 2011, Alexandria, Va. – National Credit Union Administration (NCUA) Board Member Gigi Hyland will host a webinar on Thursday, January 6, 2011 entitled “Troubled Debt Restructurings: What are they & How Does the Accounting Work?” The webinar will begin at 2:00 p.m. EST and end at 3:30 p.m. EST. The webinar is free and open to the public.
To register for the webinar, click here!
[Since this event is in the past, registration is closed].
Webinar Overview
Drawing from the diverse expertise of the Crowe Horwath team, the webinar will facilitate credit union understanding of US GAAP in relation to troubled debt restructurings. In the current economic environment, credit unions have worked with their members to modify loans. If certain conditions are present, there are unique financial reporting implications to credit union modification decisions. The Crowe Horwath presenters will help us understand some of the TDR reporting challenges. The webinar is designed to be interactive and Q&A will be an integral part of the presentation.
Webinar Agenda
  • What is a TDR?
  • How is financial difficulty defined?
  • What is a concession?
  • How do you measure impairment on a TDR modification?
  • Prudent CRE Workouts
Webinar Presenters
Moderator: Board Member Gigi Hyland, NCUA
  • Dave Lawrence, Partner, Crowe Horwath
  • Sydney Garmong, Partner, Crowe Horwath
  • Rick Childs, Director, Crowe Horwath

NCUA is the independent federal agency created by the U.S. Congress to regulate, charter and supervise federal credit unions. With the backing of the full faith and credit of the United States, NCUA operates and manages the National Credit Union Share Insurance Fund, insuring the deposits of nearly 100 million account holders in all federal credit unions and the overwhelming majority of state-chartered credit unions. At and Pocket Cents, NCUA also educates the public on consumer protection and financial literacy issues.


National Credit Union Administration

Office of Public & Congressional Affairs



John Fairbanks
Office: 703.518.6336
Mobile: 571.438.0801

Ben C. Hardaway
Office: 703.518.6333
Mobile: 703.298.5223

Kenzie Snowden
Office: 703.518.6334

"Protecting credit unions and the consumers who own them through effective regulation"