Hoping I am in the proper forum for this question!!!
We (the Bank)have a customer relationship with several loans, all of which have matured.
The Loan Officer wrote up the credit extension for 90 days in order to allow collection of financials from customer and would then restructure with amortization, etc.; however, the approving Committee has instructed the LO to identify the ONE of the loans as a TDR???
We have made NO concession to the borrower (i.e.; rate reduction, principal forgiveness or payment reduction) through any modification or otherwise.
I am really apprehensive about reporting this loan, since, in my opinion, it is not validated by the "triggers" I would associate with reporting a loan as a TDR.
Anyone out there agree with my gut instinct?? Thanks for any reply!!

From what you've wrote I tend to agree. A 90 day extension to allow the lender to gather further financial information doesn't seem like the basis of TDR.

Perhaps the loan approval will include additional information that supports this decision?

You could consider creating a "Troubled Debt Restructuring Form" to document and justify how the TDR designation was arrived upon?

Our loan approval starts the process with:
Is the borrower experiencing financial difficulty?
Has concession been granted?
If yes to both questions please complete and attach "Troubled Debt Restructuring and Impairment Analysis" Form.

The LO even sites in the write-up that the borrower is current on the debt and believes they will remain able to service the debt.

Thanks for the reply, and that is a good idea about the identification form. I'm in Loan Admin, so I'm sure I'll get some flack for putting yet another dasterdly form in the folder for them to complete

The bank granting a concession is the major issue when identifying a TDR.

Also, remind your Committee that "once a TDR, always a TDR" until the relationship ends or the loan is paid-off (not refinanced with you).

That is not exactly true as far always a TDR.

Here is an article.

http://www.bkd.com/articles/2012/additional-guidance-on-troubled-debt-restructuring-disclosures.htm

I you'd like to PM me your email I would be glad to share our form. It will at least give you a place to start without reinventing whole wheel.