OID Threshold Calculator

OID Threshold Calculator

v1.1.1 by Latham & Watkins LLP

The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.

Nome OID Threshold Calculator
Versione Android 8.1
Editore Latham & Watkins LLP
Genre TOOLS
Size 18.4 MB
Versione 1.1.1
Ultimo aggiornamento il 2023-09-27
Downloads 100+
Accendilo Google Play


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About OID Threshold Calculator

The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.

Detail OID Threshold Calculator

What's New Version 1.1.1

Updated to target new Android versions