Examples of Secondary Holder in a sentence
SHAREHOLDER(S) INFORMATION Registration Information Beneficial Owner(s) Information Primary Holder Name Social Security or Tax ID No. Telephone No. Secondary Holder Name Social Security or Tax ID No. Telephone No.
STOCKHOLDER(S) INFORMATION Registration Information Beneficial Owner(s) Information Primary Holder Name Social Security or Tax ID No. Telephone No. Secondary Holder Name Social Security or Tax ID No. Telephone No.
If, after accounting for the Purchase Price, not all of the adjusted basis in the Previously Accrued Interest has been fully recovered, then the Secondary Holder should be able to deduct such remaining basis as a capital loss (and as a long-term capital loss if the CCPR was held by the Secondary Holder for more than 12 months).
A Secondary Holder's adjusted basis in a CCPR being sold pursuant to this Offer would equal the Secondary Holder's initial basis in such CCPR reduced by the aggregate of the "principal" portions of each of the payments received by the Secondary Holder from Amgen in respect of the CCPR.
A Holder (including a Secondary Holder) may avoid backup withholding by properly completing and signing the Substitute Form W-9 included as part of the Letter of Transmittal.
Finally, the portion of the Purchase Price received by a Secondary Holder pursuant to this Offer which is recharacterized as interest and which is allocable to the period during which the Secondary Holder has held the CCPR would constitute ordinary interest income to the Secondary Holder.
In determining a Secondary Holder's initial basis in a CCPR, the Secondary Holder would allocate such initial basis between "principal" and Previously Accrued Interest, with the "principal" amount being determined by discounting the Secondary Holder's initial basis at the appropriate "applicable federal rate" from the date that the Secondary Holder acquired the CCPR to the date of issuance of the CCPR (i.e., March 12, 1993).
This discussion assumes that the CCPR constitutes a capital asset in the hands of the Secondary Holder.
The Secondary Holder would treat its remaining initial basis as Previously Accrued Interest.
In addition, Holders (including Secondary Holders), other than corporations and certain foreign individuals, who tender CCPRs may be subject to 31% backup withholding unless a Holder (including a Secondary Holder) provides a taxpayer identification number ("TIN") and certifies that the TIN is correct or properly certifies that such Holder (including a Secondary Holder) is awaiting a TIN.