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United States: Exploring The Unexpected And Often Unwelcome Federal Income Tax Consequences Of Debt Modifications - Mayer Brown

Mondaq Friday, 3 May 2024 ()
As a number of debt instruments issued several years ago in a relatively low interest rate environment now have their maturity date approaching in a much higher interest rate environment, borrowers are increasingly seeking to amend existing debt facilities to extend such maturities as an alternative to refinancing.
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