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Treatment of Original Issue Discount in Bankruptcy
Practical Law Practice Note 3-557-0885 (Approx. 12 pages)
Treatment of Original Issue Discount in Bankruptcy
by Practical Law Bankruptcy & Restructuring and Practical Law Finance
| Maintained • USA (National/Federal) |
A Practice Note describing original issue discount (OID), explains how it is amortized, and how OID generated from a variety of prepetition exchanges is treated in bankruptcy.