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Debt modifications: What are some key considerations?
October 10 | 2 p.m. ET | 18:00 GMT
Host: Joe Ferst, managing director, Deloitte Tax LLP
1 Overview CPE credit | Taxes
Companies routinely modify the terms of outstanding debt instruments. Modifications that are considered to be significant under the rules of Treas. Reg. § 1.1001-3 result in a deemed satisfaction and reissuance of the outstanding debt. In light of the regulations, what are the important considerations when modifying the terms of debt? We'll discuss:
- The general rules for debt modifications under Treas. Reg. § 1.1001-3.
- The latest thinking on extensions of maturity outside the regulation's safe harbor.
- Considerations involving debt modifications and disregarded entities.
Participants will explore ways to modify terms of outstanding debt instruments while complying with the rules associated with financing transactions.