Reopening Previous Issues of Debt Securities | Practical Law

Reopening Previous Issues of Debt Securities | Practical Law

An overview of securities offerings that reopen previously issued series of debt securities.  This Note explains reopenings, the reasons behind them and the requirements to successfully conduct them.  It also includes an examination of tax and other special considerations for reopenings and transaction process and mechanics that are specific to reopenings.

Reopening Previous Issues of Debt Securities

Practical Law Practice Note 8-503-1219 (Approx. 8 pages)

Reopening Previous Issues of Debt Securities

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
An overview of securities offerings that reopen previously issued series of debt securities. This Note explains reopenings, the reasons behind them and the requirements to successfully conduct them. It also includes an examination of tax and other special considerations for reopenings and transaction process and mechanics that are specific to reopenings.