Loan Modifications

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Hello,
My company currently offers multiple options for people in foreclosure but does not offer the loan modification route. I have found the basic information on how a loan mod works, but am having a hard time grasping the exact details.

Can anyone fill me in on there loan modification experience, and if it is something that may be easy or hard to add to my portfolio options, and most importantly, is it financially lucrative on a smaller scale?

Thanks for your help,
CVG