A Primer on Debt Re-Openings

West Legalworks Webinar

2/2/2010

Capital Markets, Federal Tax, and Debt Offerings + 144A Offerings

Anna T. Pinedo and Remmelt A. Reigersman

Anna T. Pinedo and Remmelt A. Reigersman

Webinar

Debt issues are often “re-opened,” meaning that an issuer issues an additional tranche of notes at some point after original issue. The additional notes bear the same terms and security identification code (e.g., CUSIP number) as the original notes. The issuer’s intent is that the original notes and the additional notes be indistinguishable and, therefore, completely fungible. This webcast discussed the important securities law and tax consequences of such re-openings.

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