163(1)] will affect debt with a conversion feature
where the conversion price is significantly higher than the market price of the stock on the issue date of the debt" (H.
An expanded Roth conversion feature
will likely boost Roth adoption rates by plan sponsors and participants, says a study from Vanguard.
In addition to the basic conversion right that comes with Security Mutual's level term products, the new term product includes the option of adding an enhanced conversion feature
for an additional charge.
Funders are realizing that if a level term policy has a conversion feature
, it can be converted to a permanent contract--and then settled.
86 per share, with a contingent conversion feature
of an additional 25%.
The Company determined the fair value of the embedded conversion feature
and the free-standing warrants utilizing a Black-Scholes pricing model.
Much more common is a conversion feature
providing the option that the debt obligation may be paid in, or converted into, equity.
The loan has a conversion feature
to enable the developer to sell condo apartments at a later date.
Instead, the parent company's basis in the converted debentures is limited to the debentures' principal amount, and the excess of the value of the stock issued over this principal amount can be attributed to the conversion feature
of the debentures.
The term derivative is based on the accounting definition and includes outstanding warrants to purchase common stock and the conversion feature
in the Company's outstanding debentures.
For Federal income tax purposes, the debt's conversion feature
is ignored; interest accrues at the debt instrument's overall yield based on the stated interest rate and any OID.
Whether the issuer allocates any portion of the bond proceeds to equity in order to reflect the conversion feature