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Google Keyword Rankings for : significant debt modification
1
https://www.thetaxadviser.com/issues/2012/jun/ro-jun2012.html
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https://www.thetaxadviser.com/issues/2012/jun/ro-jun2012.html
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2
https://www.mhmcpa.com/insights/article/watch-out-for-these-debt-modification-tax-issues
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https://www.mhmcpa.com/insights/article/watch-out-for-these-debt-modification-tax-issues
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3
https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_3_debt_modif_US/31_chapter_overview__6_US.html
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https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/financing_transactio/financing_transactio_US/chapter_3_debt_modif_US/31_chapter_overview__6_US.html
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4
https://www.cadwalader.com/uploads/media/Section_13_Significant_Modifications_of_Debt2.pdf
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https://www.cadwalader.com/uploads/media/Section_13_Significant_Modifications_of_Debt2.pdf
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5
https://content.next.westlaw.com/practical-law/document/I8f7bfc1a20cd11e598dc8b09b4f043e0/Significant-Debt-Modification-Checklist?viewType=FullText&originationContext=document&transitionType=DocumentItem&ppcid=c4e78eccac4b4d0aa1eec60632f9148e&contextData=(sc.RelatedInfo)
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https://content.next.westlaw.com/practical-law/document/I8f7bfc1a20cd11e598dc8b09b4f043e0/Significant-Debt-Modification-Checklist?viewType=FullText&originationContext=document&transitionType=DocumentItem&ppcid=c4e78eccac4b4d0aa1eec60632f9148e&contextData=(sc.RelatedInfo)
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6
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-m&a-tax-talk-debt-modification-tax-rules-us.pdf
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https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-m&a-tax-talk-debt-modification-tax-rules-us.pdf
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7
https://www.proskauer.com/insights/download-pdf/1906
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https://www.proskauer.com/insights/download-pdf/1906
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8
https://willamette.com/insights_journal/12/autumn_2012_7.pdf
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https://willamette.com/insights_journal/12/autumn_2012_7.pdf
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9
https://www.withum.com/resources/how-will-a-debt-modification-affect-your-financial-statement/
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https://www.withum.com/resources/how-will-a-debt-modification-affect-your-financial-statement/
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10
https://www.mayerbrown.com/en/perspectives-events/publications/2020/06/modification-of-intra-group-debt-instruments
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https://www.mayerbrown.com/en/perspectives-events/publications/2020/06/modification-of-intra-group-debt-instruments
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11
https://www.bakertilly.com/insights/loan-modifications-take-care-of-them-so-they-dont-take-care-of-you
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https://www.bakertilly.com/insights/loan-modifications-take-care-of-them-so-they-dont-take-care-of-you
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12
https://www.taxnotes.com/research/federal/irs-private-rulings/letter-rulings-%26-technical-advice/debt-exchange-results-in-significant-modification%2C-repurchase-premium/1jxqj
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https://www.taxnotes.com/research/federal/irs-private-rulings/letter-rulings-%26-technical-advice/debt-exchange-results-in-significant-modification%2C-repurchase-premium/1jxqj
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13
https://www.bakerdonelson.com/Tax-Consequences-of-Modification-of-Debt-Instruments-06-24-2010
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https://www.bakerdonelson.com/Tax-Consequences-of-Modification-of-Debt-Instruments-06-24-2010
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14
https://rsmus.com/insights/services/audit/a-guide-to-accounting-for-debt-modifications-and-restructurings.html
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https://rsmus.com/insights/services/audit/a-guide-to-accounting-for-debt-modifications-and-restructurings.html
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15
https://www.grantthornton.global/en/insights/supporting-you-to-navigate-the-impact-of-covid-19/ifrs---debt-modifications/
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https://www.grantthornton.global/en/insights/supporting-you-to-navigate-the-impact-of-covid-19/ifrs---debt-modifications/
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16
https://info.cbiztofias.com/new-england-private-equity-and-venture-capital-perspectives/does-my-debt-modification-trigger-a-tax-issue
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https://info.cbiztofias.com/new-england-private-equity-and-venture-capital-perspectives/does-my-debt-modification-trigger-a-tax-issue
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17
https://www.ey.com/en_gl/tax-alerts/us-irs-confirms-that-some-modifications-to-debt-instruments-and-other-contracts-to-reflect-libor-discontinuation-will-not-result-in-a-deemed-taxable-exchange
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https://www.ey.com/en_gl/tax-alerts/us-irs-confirms-that-some-modifications-to-debt-instruments-and-other-contracts-to-reflect-libor-discontinuation-will-not-result-in-a-deemed-taxable-exchange
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18
https://www.wgcpas.com/385-tax-matters-debt-modifications-income-tax-consequences/
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https://www.wgcpas.com/385-tax-matters-debt-modifications-income-tax-consequences/
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19
https://www.irs.gov/pub/irs-wd/201431003.pdf
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https://www.irs.gov/pub/irs-wd/201431003.pdf
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20
https://keitercpa.com/blog/debt-modifications-refresher-businesses-covid-19/
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https://keitercpa.com/blog/debt-modifications-refresher-businesses-covid-19/
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21
https://home.kpmg/xx/en/home/insights/2020/03/covid-19-financial-instruments-2e.html
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https://home.kpmg/xx/en/home/insights/2020/03/covid-19-financial-instruments-2e.html
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22
https://www.jdsupra.com/legalnews/overview-of-the-federal-income-tax-24190/
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https://www.jdsupra.com/legalnews/overview-of-the-federal-income-tax-24190/
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23
https://www.crowe.com/insights/faqs-about-debt-modification-accounting-fnrpt
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https://www.crowe.com/insights/faqs-about-debt-modification-accounting-fnrpt
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24
https://www.taxgroupcenter.com/loan-modifications-and-taxes/
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https://www.taxgroupcenter.com/loan-modifications-and-taxes/
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25
https://www.wellsfargo.com/mortgage/manage-account/payment-help/loan-modification/
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https://www.wellsfargo.com/mortgage/manage-account/payment-help/loan-modification/
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26
https://www.nortonrosefulbright.com/en/knowledge/publications/3f5f5dbb/debt-restructuring-international-tax-considerations
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https://www.nortonrosefulbright.com/en/knowledge/publications/3f5f5dbb/debt-restructuring-international-tax-considerations
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27
https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1633&context=facultypub
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https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1633&context=facultypub
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28
https://www.rocketmortgage.com/learn/loan-modification-vs-refinance
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https://www.rocketmortgage.com/learn/loan-modification-vs-refinance
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29
https://www.meadowscollier.com/debt-relief-breaking-down-the-tax-aspects-of-covid19s-economic-impact-part-iv-modifications-of-indebtedness-
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https://www.meadowscollier.com/debt-relief-breaking-down-the-tax-aspects-of-covid19s-economic-impact-part-iv-modifications-of-indebtedness-
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30
https://www.frascanada.ca/-/media/frascanada/acsb/news/covid-19/acsb-covid-19-resource-aspe-debt-modification.pdf
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https://www.frascanada.ca/-/media/frascanada/acsb/news/covid-19/acsb-covid-19-resource-aspe-debt-modification.pdf
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31
https://www.abi.org/abi-journal/amendments-to-debt-not-always-relief-for-the-borrower
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https://www.abi.org/abi-journal/amendments-to-debt-not-always-relief-for-the-borrower
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32
https://www.investopedia.com/terms/l/loan_modification.asp
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https://www.investopedia.com/terms/l/loan_modification.asp
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33
https://library.nclc.org/article/hud-removes-significant-obstacle-fha-mortgage-loan-modifications
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https://library.nclc.org/article/hud-removes-significant-obstacle-fha-mortgage-loan-modifications
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34
https://taxassociate.wordpress.com/2011/01/13/reissuance/
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https://taxassociate.wordpress.com/2011/01/13/reissuance/
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35
https://www.law360.com/articles/1265053/key-tax-implications-of-debt-restructuring-during-covid-19
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https://www.law360.com/articles/1265053/key-tax-implications-of-debt-restructuring-during-covid-19
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36
https://www.mondaq.com/unitedstates/income-tax/374272/mission-creep-the-expanding-role-of-the-debt-modification-regulations
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https://www.mondaq.com/unitedstates/income-tax/374272/mission-creep-the-expanding-role-of-the-debt-modification-regulations
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37
https://www.jpmorganchase.com/institute/research/household-debt/report-mortgage-modifications-after-recession
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https://www.jpmorganchase.com/institute/research/household-debt/report-mortgage-modifications-after-recession
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38
https://www.fbm.com/content/uploads/2019/01/tax-aspects-of-foreclosure-and-debt-restructure-webinar.pdf
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https://www.fbm.com/content/uploads/2019/01/tax-aspects-of-foreclosure-and-debt-restructure-webinar.pdf
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39
https://www.bankrate.com/mortgages/loan-modification-strategy/
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https://www.bankrate.com/mortgages/loan-modification-strategy/
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40
https://singlefamily.fanniemae.com/media/14771/display
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https://singlefamily.fanniemae.com/media/14771/display
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41
https://www.nolo.com/legal-encyclopedia/canceled-mortgage-debt-tax-time-36146.html
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https://www.nolo.com/legal-encyclopedia/canceled-mortgage-debt-tax-time-36146.html
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42
https://www.dupagedivorcelawyers.com/bankruptcy/loan-modification-creditor-negotiations
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https://www.dupagedivorcelawyers.com/bankruptcy/loan-modification-creditor-negotiations
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43
https://www.fincen.gov/sites/default/files/shared/MLFLoanMODForeclosure.pdf
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https://www.fincen.gov/sites/default/files/shared/MLFLoanMODForeclosure.pdf
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44
https://www.supremecourt.ohio.gov/JCS/disputeResolution/foreclosure/news/FDIC.pdf
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https://www.supremecourt.ohio.gov/JCS/disputeResolution/foreclosure/news/FDIC.pdf
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45
https://www.fdic.gov/coronavirus/faq-fi.pdf
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https://www.fdic.gov/coronavirus/faq-fi.pdf
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46
https://www.federalregister.gov/documents/2022/04/01/2022-06875/increased-forty-year-term-for-loan-modifications
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https://www.federalregister.gov/documents/2022/04/01/2022-06875/increased-forty-year-term-for-loan-modifications
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47
https://www.vtb.uscourts.gov/sites/vtb/files/forms/MM10_financial_wksht_for_loan_mod.pdf
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https://www.vtb.uscourts.gov/sites/vtb/files/forms/MM10_financial_wksht_for_loan_mod.pdf
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48
https://www.hud.gov/sites/documents/09-23mlatach.doc
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https://www.hud.gov/sites/documents/09-23mlatach.doc
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49
https://www.deanmead.com/modification-of-installment-obligations/
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https://www.deanmead.com/modification-of-installment-obligations/
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50
https://my.sf.freddiemac.com/servicing/flex-modification
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https://my.sf.freddiemac.com/servicing/flex-modification
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51
http://fordhamlawreview.org/wp-content/uploads/assets/pdfs/Vol_79/10_Article-Moringiello_Mar.pdf
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http://fordhamlawreview.org/wp-content/uploads/assets/pdfs/Vol_79/10_Article-Moringiello_Mar.pdf
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52
https://oag.ca.gov/consumers/homeowner-issues
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https://oag.ca.gov/consumers/homeowner-issues
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53
https://www.federalreserve.gov/newsevents/pressreleases/files/bcreg20200407a1.pdf
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https://www.federalreserve.gov/newsevents/pressreleases/files/bcreg20200407a1.pdf
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54
https://www.forbes.com/advisor/mortgages/mortgage-modification/
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https://www.forbes.com/advisor/mortgages/mortgage-modification/
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55
https://www.fight13.com/foreclosure-service/loan-modification
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https://www.fight13.com/foreclosure-service/loan-modification
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56
https://www.fasb.org/page/getarticle?uid=fasb_Media_Advisory_03-31-22
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https://www.fasb.org/page/getarticle?uid=fasb_Media_Advisory_03-31-22
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57
https://riveron.com/posts/corporate-debt-bubble/
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https://riveron.com/posts/corporate-debt-bubble/
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58
https://www.splawpc.com/bankruptcy/loan-modifications/
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https://www.splawpc.com/bankruptcy/loan-modifications/
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59
https://www.mainehousing.org/programs-services/housing-development/developmentdetails/loan-modification-program
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https://www.mainehousing.org/programs-services/housing-development/developmentdetails/loan-modification-program
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60
https://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1054&context=faculty_scholarship
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https://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1054&context=faculty_scholarship
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61
https://www.njconsumeraffairs.gov/News/Consumer%20Briefs/mortgage-loan-modification-scams.pdf
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https://www.njconsumeraffairs.gov/News/Consumer%20Briefs/mortgage-loan-modification-scams.pdf
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62
https://www.eba.europa.eu/regulation-and-policy/market-risk/guidelines-on-corrections-to-modified-duration-for-debt-instruments
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https://www.eba.europa.eu/regulation-and-policy/market-risk/guidelines-on-corrections-to-modified-duration-for-debt-instruments
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63
https://larsco.com/wp-content/uploads/2020/11/Troubled-Debt-Restructuring.pdf
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https://larsco.com/wp-content/uploads/2020/11/Troubled-Debt-Restructuring.pdf
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64
https://www.rd.usda.gov/files/3555-1chapter18.pdf
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https://www.rd.usda.gov/files/3555-1chapter18.pdf
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65
https://www.urban.org/urban-wire/mortgage-interest-rate-increase-requires-reevaluation-loss-mitigation-techniques
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https://www.urban.org/urban-wire/mortgage-interest-rate-increase-requires-reevaluation-loss-mitigation-techniques
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66
https://www.cohencpa.com/knowledge-center/insights/february-2021/fasb-issues-guidance-on-debt-modifications-and-restructurings-to-help-distressed-borrowers
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https://www.cohencpa.com/knowledge-center/insights/february-2021/fasb-issues-guidance-on-debt-modifications-and-restructurings-to-help-distressed-borrowers
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67
https://quizlet.com/34642502/troubled-debt-modification-2-international-flash-cards/
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https://quizlet.com/34642502/troubled-debt-modification-2-international-flash-cards/
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68
https://www.youtube.com/watch?v=4uBAwOKsXgU
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69
https://www.ifrs.org/content/dam/ifrs/meetings/2009/december/joint-iasb-fasb/derec-1209b15aobs.pdf
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https://www.ifrs.org/content/dam/ifrs/meetings/2009/december/joint-iasb-fasb/derec-1209b15aobs.pdf
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70
https://www.bdo.com/insights/assurance/financial-reporting/bdo-knows-troubled-debt-restructuring,-debt-modifi
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https://www.bdo.com/insights/assurance/financial-reporting/bdo-knows-troubled-debt-restructuring,-debt-modifi
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71
https://acclaimlegalservices.com/foreclosure/loan-modifications,-foreclosure-and-bankruptcy.html
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https://acclaimlegalservices.com/foreclosure/loan-modifications,-foreclosure-and-bankruptcy.html
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72
https://www.veitengruberlaw.com/nj-loan-modification/6-tips-for-getting-a-loan-modification-671.aspx
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https://www.veitengruberlaw.com/nj-loan-modification/6-tips-for-getting-a-loan-modification-671.aspx
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73
https://www.orrick.com/en/Insights/2020/06/REMICs-Mortgage-Loan-Modifications-and-COVID-19
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https://www.orrick.com/en/Insights/2020/06/REMICs-Mortgage-Loan-Modifications-and-COVID-19
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74
https://www.ny-bankruptcy.com/which-type-of-modification-is-right-for-you-a-look-at-the-trends-regarding-hamp-v-traditional-mortgage-loan-modifications-in-the-u-s/
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https://www.ny-bankruptcy.com/which-type-of-modification-is-right-for-you-a-look-at-the-trends-regarding-hamp-v-traditional-mortgage-loan-modifications-in-the-u-s/
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75
https://turbotax.intuit.com/tax-tips/home-ownership/how-to-avoid-taxes-on-canceled-mortgage-debt/L8jmKvTQU
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https://turbotax.intuit.com/tax-tips/home-ownership/how-to-avoid-taxes-on-canceled-mortgage-debt/L8jmKvTQU
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76
https://portal.ct.gov/-/media/DOB/consumer_help_nonHTML/MtgEvent/RMAFormpdf.pdf
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https://portal.ct.gov/-/media/DOB/consumer_help_nonHTML/MtgEvent/RMAFormpdf.pdf
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77
https://www.justia.com/debt-management/mortgage-loan-modification/
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https://www.justia.com/debt-management/mortgage-loan-modification/
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78
https://smartasset.com/mortgage/loan-modification-vs-refinance
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https://smartasset.com/mortgage/loan-modification-vs-refinance
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79
https://www.consumerfinance.gov/consumer-tools/mortgages/answers/key-terms/
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https://www.consumerfinance.gov/consumer-tools/mortgages/answers/key-terms/
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80
https://www.fiscal.treasury.gov/files/dms/chapter6.pdf
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https://www.fiscal.treasury.gov/files/dms/chapter6.pdf
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81
https://almajedgroup.me/wp-content/uploads/formidable/2/loan-modification-taxable-income.pdf
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https://almajedgroup.me/wp-content/uploads/formidable/2/loan-modification-taxable-income.pdf
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82
https://frv.kpmg.us/reference-library/2021/handbook-debt-equity-financing.html
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https://frv.kpmg.us/reference-library/2021/handbook-debt-equity-financing.html
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83
https://www.experian.com/blogs/ask-experian/how-to-get-a-mortgage-modification/
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https://www.experian.com/blogs/ask-experian/how-to-get-a-mortgage-modification/
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84
https://en.wikipedia.org/wiki/Loan_modification_in_the_United_States
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https://en.wikipedia.org/wiki/Loan_modification_in_the_United_States
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85
https://www.nycbar.org/get-legal-help/article/real-property-law/residential-mortgage-loan-foreclosure-in-new-york/loan-modification/
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https://www.nycbar.org/get-legal-help/article/real-property-law/residential-mortgage-loan-foreclosure-in-new-york/loan-modification/
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86
https://www.mtdlawma.com/the-difference-between-loan-modifications-forbearance-agreements-and-repayment-plans
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https://www.mtdlawma.com/the-difference-between-loan-modifications-forbearance-agreements-and-repayment-plans
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87
https://www.dicksonlegal.com/loan-modification-process/
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https://www.dicksonlegal.com/loan-modification-process/
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88
https://www.cfodive.com/news/fasb-require-disclosure-loan-modification-cash-flow-impacts/618285/
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https://www.cfodive.com/news/fasb-require-disclosure-loan-modification-cash-flow-impacts/618285/
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89
https://www.nvbar.org/wp-content/uploads/Loan%20Workouts.pdf
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https://www.nvbar.org/wp-content/uploads/Loan%20Workouts.pdf
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90
https://www.justice.gov/olc/file/1528451/download
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https://www.justice.gov/olc/file/1528451/download
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91
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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92
https://www.stretto.com/solutions/default-solutions/mortgage-loans/
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93
https://www.newlandattorneys.com/foreclosure-loan-modification/mortgage-loan-modifications
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https://www.newlandattorneys.com/foreclosure-loan-modification/mortgage-loan-modifications
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