OID Threshold Calculator
A calculator for determining OID thresholds, courtesy of Latham & Watkins
Latham & Watkins LLP · com.lw.oid
UpdatedJul 17, 2025
PublishedJul 29, 2021
Packagecom.lw.oid
MD56a26b68522544a1c22e2330d4e9b23be
SHA1 (signer)00:F3:A9:A4:53:6F:3D:D3:A1:1D:81:D8:37:35:E8:39:98:BD:E3:BD
Signed by[email protected], OU=Technology, O=Latham & Watkins LLP, L=Los Angeles, ST=California, C=US
Architecturesx86, x86-64, armeabi-v7a, arm64-v8a
Malware scanTRUSTED
Websitehttps://www.lw.com
Contact[email protected]
Privacy policyView
What's new
Updated to target new Android versions
Description
The following calculates the de minimis original issue discount ("OID") threshold for a typical loan or note that is required to pay regular cash interest at a single customary rate and fixed (or no) amortization on a quarterly basis. Depending on your specific situation, a result other than as calculated below may be appropriate. An incremental loan or tack-on note that is issued with less than de minimis OID and that has the same terms as the existing debt is generally considered tax fungible with the outstanding debt.
Required features
- Faketouch android.hardware.faketouch
- Screen Portrait android.hardware.screen.portrait
- Telephony android.hardware.telephony
Permissions (3)
OID Threshold Calculator requests the following Android permissions:
- Access Network State android.permission.ACCESS_NETWORK_STATE
- Call Phone android.permission.CALL_PHONE
- Internet android.permission.INTERNET
