Systems and methods for contingent obligation retainable deduction securities

作者: Serkan Savasoglu , Nathan McMurtray , Kevin Woodruff

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摘要: A convertible security may include a maturity component, conversion and contingent component. In general, the component provides term of no more than five years. The terms conditions for converting another asset. one or payments upon occurrence specified conditions. is structured to ensure that qualifies treatment as payment debt instrument under tax code, wherein comparable yield greater applicable Federal rate (AFR) plus percentage points.

参考文章(2)
Eric Steifman, Stuart C. Kaperst, Brennan J. Warble, Frederick J. Fiddle, Richard P. Luciano, Daniel Y. Kerstein, James R. Birle, Todd K. Kaplan, Thomas H. Patrick, Paul A. Pepe, Russell L. Stein, Jeffrey N. Edwards, Emerson P. Jones, Robert A. Rudnick, David K. Dolan, Dragomir K. Kolev, Frank R. Strong, Yonathan Epelbaum, Richard J. Green, Convertible financial instruments with contingent payments ,(2002)