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.

Nama OID Threshold Calculator
Versi Android 8.1
Penerbit Latham & Watkins LLP
Genre TOOLS
Saiz 18.4 MB
Versi 1.1.1
Kemas kini terakhir pada 2023-09-27
Muat turun 100+
Dapatkannya 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