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1
https://www.occ.treas.gov/news-issuances/bulletins/2020/covid-19-loan-modifications-reference-guide.pdf
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2
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3
https://www.michigan.gov/difs/covid-19/faqs/banking/questions/is-a-loan-modification-a-tdr-if-it-is-not-eligible-under-section-4013-of-the-cares-act-or-an-instit
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https://content.naic.org/sites/default/files/inline-files/INT%2020-03%20%20-%20TDR%20for%20COVID-19%3B%20Consolidated%20Appropriations%20Act%20Update.pdf
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22
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https://www.srsnodgrass.com/wp-content/uploads/2020/12/AA-Update-TDR-Suspension-Extended.pdf
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https://www.ffiec.gov/pdf/FFIEC_forms/FFIEC002_suppinst_COVID_20201231.pdf
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https://vlcpa.com/article/loan-modifications-how-covid-19-measures-are-affecting-the-financial-services-industry-202047/494/
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https://doeren.com/elimination-of-tdr-accounting-guidance-on-the-horizon/
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https://www.cohencpa.com/knowledge-center/insights/march-2021/consolidated-appropriations-act-changes-credit-loss-and-debt-restructuring
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https://colorado-banker.thenewslinkgroup.org/covid-19-loan-modifications-it-is-more-than-just-a-tdr-issue/
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https://www.berrydunn.com/news-detail/new-loan-modification-disclosure-requirements-a-deeper-dive
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https://www.thompsoncoburn.com/insights/blogs/bank-check/post/2020-04-23/covid-19-when-a-bank-loan-restructure-may-not-be-a-troubled-debt-restructuring-(revised)
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https://bankingjournal.aba.com/2021/11/fasb-proposes-changes-to-tdr-accounting-vintage-disclosures/
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https://www.markspaneth.com/blog/2020/remember-troubled-debt-restructurings-have-tax-consequences
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https://www.kraftcpas.com/articles/short-term-loan-modifications-as-part-of-covid-19-relief-arent-tdrs/
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https://www.govinfo.gov/content/pkg/FR-2022-10-24/pdf/2022-22986.pdf
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https://www.gislason.com/assets/uploads/2020/04/040720-OCC-covid-19-loan-modifications-reference-guide.pdf
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https://www.rehmann.com/resources-insights/business-wisdom-2/item/2764-covid-19-relief-short-term-loan-modifications-aren-t-tdrs
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https://www.law.cornell.edu/cfr/text/12/appendix-B_to_part_741
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https://www.nexsenpruet.com/publication-Need-a-Loan-Modification-ASK-Guidance-on-the-CARES-Act-and-Banking
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https://www.millerkaplan.com/how-to-report-covid-19-related-debt-restructuring/
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https://mcmcpa.com/the-cares-act-troubled-debt-restructuring-tdr-frequently-asked-questions/
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https://jlkrosenberger.com/ssap/covid-19-debt-restructuring/
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https://www.spencerfane.com/wp-content/uploads/2020/03/Webinar-Loan-Modifications-and-Payment-Deferrals-to-Assist-Borrowers-in-the-Coronavirus-Pandemic.pdf
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https://www.novoco.com/sites/default/files/atoms/files/joint_press_release_agencies_provide_additional_information_to_encourage_financial_institutions_to_work_with_borrowers_affected_by_covid19_032220.pdf
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https://www.kpmcpa.com/how-to-report-covid-19-related-debt-restructuring/
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https://www.natlawreview.com/article/regaining-banks-flight-control-monitors-to-navigate-covid-19-storm
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https://www.newyorkfed.org/medialibrary/media/banking/regrept/2q13fr2886.pdf
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https://www.linkedin.com/pulse/covid-19-relief-short-term-loan-modifications-arent-tdrs-scott-levy?trk=related_artice_COVID-19%20relief%3A%20Short-term%20loan%20modifications%20aren%E2%80%99t%20TDRs%20and%20expiration%20of%20LIBOR%20Rate%0A_article-card_title
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https://www.mass.gov/doc/tdrguidancepdf/download
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https://aronsonllc.com/covid-19-pandemic-impact-and-debt-modifications/
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https://www.iasplus.com/en/publications/us/heads-up/2020/issue-9/at_download/file/Heads%20Up%20-%20Frequently%20Asked%20Questions%20About%20Troubled%20Debt%20Restructurings%20Under%20the%20CARES%20Act%20and%20Interagency%20Statement.pdf
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https://www.jimersonfirm.com/blog/2020/04/coronavirus-crisis-management-lenders-servicers-considerations-anticipated-rise-loan-modification-requests/
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https://www.cues.org/sites/default/files/2017-08/882_TDR%20Policy%20Board%20Approved.docx
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https://cuwebtraining.com/troubled-debt-restructuring-what-qualifies-accounting-for-tdrs-as-credit-improves
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https://www.bakertilly.com/insights/consolidated-appropriations-act-updates-for-banking
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