Each depositor insured to at least $250,000 per insured bank

8:00 – 8:30am

Registration

8:30 – 8:45am

Opening Remarks

8:45 – 10:00am

Allowance for Loan and Lease Losses

• Methodology
• Loan Loss Migration Analysis
• Examiner Perspectives

10:00 – 10:15am

Break

10:15 – 11:30am

Troubled Debt Restructuring

• Identifying TDRs
• Measuring Impairment
• Accrual/Nonaccrual
• Reporting and Classifying TDRs

11:30 – 12:45pm

Lunch/Presentation on Economic Conditions

12:45 – 1:45pm

Evaluate the Loan: TDR or Not?

1:45 – 2:00pm

Break

2:00 – 2:30pm

Ask the Regulators

2:30 – 3:30pm

Rating Asset Quality

• Examiner Perspectives
• Case Study

3:30pm

Adjournment