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Past Event
23 May 2013


  • Russell E. Nance
    T +1 212 506 2534
  • Michael K. Marion
    T +1 212 506 2651

The Effect of New “Publicly Traded” Regulations on Modifications of Debt Instruments

Please join Mayer Brown partners Russell Nance and Michael Marion on Thursday, May 23, as they discussthe effect of the new “publicly traded” regulations on modifications of debt instruments.

The discussion will cover the new regulations’ application to modifications of debt instruments that result in a deemed exchange for US federal income tax purposes. The new regulations expand the situations in which debt instruments could be treated as publicly traded, which may result in surprising tax consequences for issuers and holders. The discussion will also address who has responsibility to determine publicly traded status and when filing requirements may apply.

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23 May 2013

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