Publications Memos Go Back Qualified Reopening of Debt Issuances 11.09.99 This memorandum discusses proposed regulations issued by the Treasury on November 5, 1999 that provide guidance on an issuer’s ability to reopen prior debt issuances and issue additional securities. Related Insights 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 08.05.26 | Publications Debt-For-Equity Exchanges Developments – New FINRA Rule 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities Related Services Related Practice Areas Tax