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Debt-related fees: Tax considerations for borrowers and lenders

October 24, 2019 @ 2:00 pm - 3:00 pm EDT


Participants of the live webinar will be eligible for 1 free CPE credit.

Host: Matthew Kaufman, senior manager, Deloitte Tax LLP
1 Overview CPE credit: Taxes

In addition to interest payments, borrowers often pay various fees associated with debt instrument issuance and while it’s outstanding. The tax treatment generally depends on the true nature of such fees rather than the name or label given to a particular fee. We’ll discuss:

  • General tax treatment of various fees from both the borrower and lender perspective.
  • Determining if fees are treated as interest or a different item of income or expense, including considerations under new section 163(j).
  • The application of new section 451(b) for certain fees received by lenders.

Participants will examine the tax treatment of various debt-related fees and identify other issues concerning this important aspect of financing transactions.


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