Marty Pellerin is a presenter, speaker, and trainer of time value of money concepts. One of Marty’s focused areas is helping Financial Institution and Accounting Firms understand how to handle the mechanics of doing the impairment calculations for loan modifications for Troubled Debt Restructurings (TDRs). As Director of Operations at TimeValue Software, a financial and tax software company, Marty has technical and customer support responsibility for all products and services. Prior to joining TimeValue Software he was the CFO in the commercial printing industry, Executive Vice President in the mergers and acquisitions industry, and Vice President of Finance in the housing industry. Marty graduated from the University of California at Los Angeles (UCLA) in Economics. He currently resides in Laguna Hills, California is married and has two sons. When not working, you can find him attending and viewing UCLA Bruin sporting events and playing golf.