The document discusses the tax implications for the Issuer and U.S. holders of various classes of notes, including potential withholding and gross income taxes, the issuance of notes, and the tax treatment of U.S. holders of rated notes. It highlights the conditions under which the Issuer may acquire collateral obligations and enter into securities lending agreements, and the potential tax liabilities that may arise. The document also outlines the tax treatment of interest and original issue discount (OID) for different classes of notes.
documents/EFTA01365597.pdf
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