1.3.0 Safe to install
The calculation below determines the de minimis original issue discount (OID) threshold for a standard loan or note which must fulfill the criteria of paying regular cash interest at a single customary rate and feature fixed (or no) amortization on a quarterly basis. It is important to note that depending on your particular circumstances, a different outcome from the calculation presented here may be more suitable. An additional loan or tack-on note containing less than de minimis OID, and possessing identical terms to the current debt, is commonly regarded as tax fungible with the existing debt.
Overview
OID Threshold Calculator is a Freeware software in the category Business developed by Latham & Watkins LLP.
The latest version of OID Threshold Calculator is 1.3.0, released on 09/20/2024. It was initially added to our database on 09/20/2024.
OID Threshold Calculator runs on the following operating systems: iOS.
Users of OID Threshold Calculator gave it a rating of 5 out of 5 stars.
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