Regulatory Resources

Loan modifications, TDRs, working with customers, etc.

OCC Bulletin 2020-72: Credit Administration: Joint Statement on Additional Loan Accommodations Related to COVID-19

OCC Bulletin 2020-35: Troubled Debt Restructurings: Interagency Statement on Loan Modifications and Reporting for Financial Institutions Working With Customers Affected by COVID-19 (Revised)

Quick Reference Guide: “TDR Designation and COVID-19 Loan Modifications: Section 4013 of the CARES Act and OCC Bulletin 2020-35” (PDF attached)

OCC Bulletin 2020-15: Pandemic Planning: Working With Customers Affected by Coronavirus and Regulatory Assistance

Safety & soundness

OCC Bulletin 2020-64: Examinations: Interagency Examiner Guidance for Assessing Safety and Soundness While Considering the Effect of COVID-19 on Institutions

Lending programs (SBA, Federal Reserve, etc.)

RESCHEDULED: Ask the Regulators Webinar:  Basics of PPP Loan Forgiveness and the SBA PPP Loan Forgiveness Platform

OCC Bulletin 2020-45: Credit Administration: Documentation of SBA Paycheck Protection Program Loans

Paycheck Protection Program Listening Sessions Summaries

OCC Bulletin 2020-41: Federal Reserve Lending Programs: COVID-19-Related Programs to Support Households, Employers, and Communities

OCC Bulletin 2020-36: Capital Treatment for Paycheck Protection Program: Interim Final Rule

OCC Bulletin 2020-31: Small Business Administration Lending: New Programs for Small Business Relief

Current Expected Credit Losses (CECL)

OCC Bulletin 2020-49: Current Expected Credit Losses: Final Interagency Policy Statement on Allowances for Credit Losses

OCC Bulletin 2020-42: Current Expected Credit Losses: Final Rule With Technical Changes to Interim Final Rule

OCC Bulletin 2020-30: Regulatory Capital: Joint Statement on the Interaction of the Revised Transition of the CECL Methodology for Allowances With Section 4014 of the CARES Act

OCC Bulletin 2020-27: Current Expected Credit Losses: Interim Final Rule

Other – appraisals and evaluations

OCC Bulletin 2020-38: Appraisals and Evaluations: Interim Final Rule and Interagency Statement for Real Estate-Related Financial Transactions Affected by the Coronavirus