This document outlines the minimum authorized denominations for various classes of notes and preferred shares, as well as certain U.S. federal income tax and Cayman Islands tax considerations related to the purchase, ownership, and disposition of these securities. It includes a table detailing the minimum denominations for Regulation S Sales and Rule 144A Sales, and provides a notice regarding IRS Circular 230 compliance.
doj/DataSet10/EFTA01376320.pdf
{"title":"Authorized Denominations and Tax Considerations","document_type":"tabular","key_locations":["United States","Cayman Islands"],"document_subtype":"financial document","key_organizations":["Issuer","Co-Issuer","Trustee","Indenture Registrar","Fiscal Agent","Share Registrar","Internal Revenue Service"]}