ALLL Supporting Documentation: Current Rules & Future Expectations Under CECL

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As the required implementation of the current expected credit losses (CECL) model draws near, many institutions are focused on the mechanics of building a satisfactory model – a critical first step in meeting regulatory expectations. In addition to model development, management will need to determine satisfactory supporting documentation that is “reasonable and supportable.” Defensible documentation must be developed in support of assumptions and variables used or considered for both the qualitative and quantitative elements of your CECL model. Since the CECL model will differ from the former incurred-loss model, management has an opportunity to overhaul the process for documenting the allowance methodology. This webinar will link the current expectations for documenting the allowance model with new CECL documentation considerations.  


  • Overview of current ALLL documentation expectations 
  • Includes weaknesses identified in methodology statements and narratives based on today’s expectations and the need to correct them as the CECL deadline approaches
  • The evolution of “reasonable and supportable” documentation 
  • Three important groups that will use your CECL supporting documentation and their expectations 
  • Supporting documentation differences between the current ALLL rules and new CECL expectations 
  • Policies, processes, and controls changes from an incurred-loss model to the CECL model


  • Employee training log
  • NEW – Interactive quiz

This informative session will benefit staff responsible for the development of the ALLL (current approach) and development of the allowance for credit losses (replacement allowance under CECL). Senior management and directors will also gain insight from this presentation.

ABOUT THE PRESENTER – Aaron Lewis, Young & Associates, Inc.
Aaron Lewis is a senior consultant at Young & Associates, Inc. With over 15 years in the banking industry, his expertise is now dedicated to the lending division of Young & Associates where he assists financial institutions with loan, ALLL, policy, and credit-process and compliance reviews. He also conducts seminars on credit risk and compliance.

Prior to joining Young & Associates, Aaron was the Vice President Credit Administrator of a community financial institution in southeast Michigan and managed all facets of the lending function, including originations, underwriting, ALLL analysis, servicing, and secondary market compliance. He holds a Bachelor’s in finance from Michigan State University and graduated from the Graduate School of Banking, University of Wisconsin.

Originally recorded on July 2, 2019.

Recorded webinar is available until January 31, 2020.

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