Gary Wilcox

Gary Wilcox

Mayer Brown

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Exploring the Unexpected and Often Unwelcome Federal Income Tax Consequences of Debt Modifications

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...more

4/30/2024  /  Borrowers , Cancellation of Debt (COD) , Debt Instruments , Financial Institutions , Financial Services Industry , Income Taxes , Interest Rates , Lenders , Tax Liability
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