Contents: Executive Summary; Section 1: Special Report on Farm Loan Restructuring: A. Introduction; B. Agriculture Markets Generally; C. Farm Credit Markets; D. Farm Loan Restructuring; E. Conclusion; Section 2: Additional Views: A. Damon Silvers; B. Congressman Jeb Hensarling and Senator John E. Sununu; Section 3: About the Congressional Oversight Panel. Charts and tables.