OID Threshold Calculator
OID Threshold Calculator Summary
OID Threshold Calculator is a mobile iOS app in Business by Latham & Watkins LLP. Released in Mar 2017 (8 years ago). It has 5.00 ratings with a 5.00★ (excellent) average. Based on AppGoblin estimates, it reaches roughly 35 monthly active users . Store metadata: updated Jul 1, 2020.
Store info: Last updated on App Store on Jul 1, 2020 .
5★
Ratings: 5.00
Screenshots
App Description
The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.