Payments that are covered include (1) compensation for workers who are not considered employees; (2) dividends and other corporate distributions; (3) interest; (4) medical and health care payments; (5) rents; (6) royalties; (7) profit-sharing distributions; (8) retirement plan distributions; (9)
original issue discounts; (10) prizes and awards; (11) cash payments for fish to anyone in the trade or business of catching fish; (12) debt cancellations (treated as payment to debtor); (13) payments of Indian gaming profits to tribal members; and (14) cash payments over $10,000.
As a result, these customised credit strategies are typically a combination of contractual cash coupons with other accretive features such as accrued interest,
original issue discounts, prepayment penalties and/or equity warrants that might make sense for SMEs.
The trend has been evidenced by increased competition for larger issues driving reduced pricing, lower
original issue discounts, rescission of LIBOR floors, upsizing of facilities and the reemergence of second-lien tranches and dividend recaps.
Original issue discounts (OIDs), market discounts, and premiums arise when there is a difference between the acquisition price of a debt instrument and the total principal amounts that will be repaid on the security when it matures.
Payments that are covered include the following: compensation for workers who are not considered employees; dividends and other corporate distributions; interest; rents; royalties; profit-sharing distributions; retirement plan distributions;
original issue discounts; prizes and awards; medical and health care payments; payments of Indian gaming profits to tribal members; debt cancellations (treated as payment to debtor); and cash payments over $10,000.
Payments that are covered Include: (1) compensation for workers who are not considered employees, (2) dividends and other corporate distributions, (3) interest, (4) rents, (5) royalties, (6) profit-sharing distributions, (7) retirement plan distributions, (8)
original issue discounts, (9) prizes and awards, (10) medical and health care payments, (11) debt cancellations (treated as payment to debtor), (12) payments of Indian gaming profits to tribal members, and (13) cash payments over $10,000.
Payments that are covered include: (1) compensation for workers who are not considered employees; (2) dividends and other corporate distributions; (3) interest; (4) rents; (5) royalties (6) profit-sharing distributions; (7) retirement plan distributions; (8)
original issue discounts; (9) prizes and awards; (10) medical and health care payments; (11) debt cancellations (treated as payment to debtor); (12) payments of Indian gaming profits to tribal members; and (13) cash payments over $10,000.
Payments that are covered include: (1) compensation for workers who are not considered employees; (2) dividends and other corporate distributions; (3) interest; (4) rents; (5) royalties; (6) profit-sharing distributions; (7) retirement plan distributions; (8)
original issue discounts; (9) prizes and awards; (10) medical and health care payments; (11) debt cancellations (treated as payment to debtor); (12) payments of Indian gaming profits to tribal members; and (13) cash payments over $10,000.
Payments that are covered include (1) compensation for workers who are not considered employees, (2) dividends and other corporate distributions, (3) interest, (4) rents, (5) royalties, (6) profit-sharing distributions, (7) retirement plan distributions, (8)
original issue discounts, (9) prizes and awards, (10) medical and health care payments, (11) debt cancellations (treated as payment to debtor), (12) payments of Indian gaming profits to tribal members and (13) cash payments over $10,000.
Payments that are covered include (1) compensation for workers who are not considered employees; (2) dividends and other corporate distributions; (3) interest; (4) rents; (5) royalties; (6) payments to attorneys; (7) profit-sharing distributions; (8) retirement plan distributions; (9)
original issue discounts; (10) prizes and awards; (11) medical and health care payments; (12) debt cancellations (treated as payment to debtor); (13) payments of Indian gaming profits to tribal members; and (14) cash payments over $10,000.
Payments that are covered include: (1) compensation for workers who are not considered employees, (2) dividends and other corporate distributions, (3) interest, (4) amounts paid in real estate transactions, (5) rents, (6) royalties, (7) amounts paid in broker and barter exchange transactions, (8) payments to attorneys, (9) profit-sharing distributions, (10) retirement plan distributions, (11)
original issue discounts, (12) prizes and awards, (13) medical and health care payments, (14) debt cancellations (treated as payment to debtor), (15) payments of Indian gaming profits to tribal members, and (16) cash payments over $10,000.
Payments that are covered include: (1) compensation for workers who are not considered employees; (21 dividends and other corporate distributions; (3) interest; (4) amounts paid in real estate transactions; (5) rents; (6) royalties; (7) amounts paid in broker and barter exchange transactions; (8) payments to attorneys; (9) profit-sharing distributions; (10) retirement plan distributions; (11)
original issue discounts; (12) prizes and awards; (13) medical and health care payments; (14) debt cancellations (treated as payment to debtor); and (15) cash payments over $10,000.