“Community banks are poised to to revisit in 2011 many of the troubled loans they worked hard to restructure this year. Among banks with less than $20 billion of assets, troubled debt restructurings rose 64% as of Sept. 30, compared with a year earlier. A greater concern is that more than a third of such loans fell back into delinquency, making it difficult to determine whether more restructurings will fix the problem or simply extend the misery. A number of industry observers take a skeptical view. The high delinquency rate means restructurings generally have not been all that successful” …according to American Banker.