United States - Distressed Debt and the US Original Issue Discount Rules: An Intricate Web for the International Investor
- United States
- K. Bender; S. Breitmeyer; C. Galinski
- Derivatives & Financial Instruments, 2013 (Volume 15), No 4
- 11 July 2013
In light of recent changes to the US Regulations concerning what it means for property to be “publicly traded” for purposes of determining the original issue discount of a debt instrument, the authors provide a review of the current rules governing original issue discount.