OID Threshold Calculator

OID Threshold Calculator
Developer: Latham & Watkins
Category: Business
~250 - 500
5 ratings

OID Threshold Calculator Summary

OID Threshold Calculator is a iOS app in the Business category, developed by Latham & Watkins LLP. First released 8 years ago(Mar 2017), the app has 5 ratings with a 5.00★ (excellent) average rating.

Store info: Last updated on App Store on Jul 1, 2020 .


5★

Ratings: 5

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Screenshots

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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.