OID Threshold Calculator 4+

Latham & Watkins LLP

Designed for iPad

    • Free

Screenshots

Description

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.

What’s New

Version 1.3.0

iOS 13 features, improvements, and bug fixes.

App Privacy

The developer, Latham & Watkins LLP, has not provided details about its privacy practices and handling of data to Apple. For more information, see the developer’s privacy policy.

No Details Provided

The developer will be required to provide privacy details when they submit their next app update.

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