Summary
Affiliated Managers Group, Inc. (AMG) filed an 8-K on February 28, 2006, reporting a material modification to the rights of security holders concerning their Liquid Yield Option Notes (LYONs) due May 7, 2021. The company entered into a First Supplemental Indenture that will result in the payment of cash interest on these LYONs for a specific period. Effective February 24, 2006, AMG will pay cash interest at an annual rate of 0.375% on the principal amount at maturity of the LYONs until May 7, 2008. These payments will be made in arrears on specific dates up to May 7, 2008, and are in addition to the original issue discount already accruing on the notes. Investors holding these LYONs should note this change in their interest payment structure and consult the provided tax considerations.
Key Highlights
- 1AMG entered into a First Supplemental Indenture for its LYONs due May 7, 2021, on February 24, 2006.
- 2The Supplemental Indenture introduces cash interest payments for the LYONs.
- 3Cash interest will be paid at an annual rate of 0.375% of the principal at maturity.
- 4This cash interest payment period runs from February 24, 2006, to May 7, 2008.
- 5Cash interest payments will be made in arrears on specified dates up to May 7, 2008.
- 6These cash interest payments are in addition to the original issue discount (OID) accrual on the LYONs.
- 7The filing includes a description of federal income tax considerations for LYON holders related to this modification.