Summary
Charter Communications, Inc. (CHTR) has filed an 8-K report detailing an amendment to a prior agreement with Advance/Newhouse Partnership (A/N). The amendment allows A/N to exchange an additional $400 million worth of common units in Charter Holdings for shares of Charter's Class A common stock. This exchange, which occurred on December 21, 2017, involved 1,263,497 common units being converted into an equal number of Class A shares. Furthermore, the amended agreement provides both parties with the option to terminate or suspend a 'Repurchase Participation' provision. This provision previously required A/N to participate in Charter's share repurchases on a pro rata basis. This amendment could impact the dynamics of future share buybacks and capital allocation. The company anticipates an immediate step-up in the tax basis of Charter Holdings' assets resulting from the exchange, with the tax benefits to be shared equally with A/N under an existing Tax Receivables Agreement.
Key Highlights
- 1Amendment to existing agreement with Advance/Newhouse Partnership (A/N) executed on December 21, 2017.
- 2A/N to exchange an additional $400 million of Charter Holdings common units for Charter Class A common stock.
- 3Completed exchange of 1,263,497 common units for 1,263,497 Class A shares on December 21, 2017.
- 4Option for either Charter or A/N to terminate or suspend the Repurchase Participation provision.
- 5Potential for an immediate step-up in the tax basis of Charter Holdings' assets due to the exchange.
- 6Charter and A/N will equally share the tax benefits from the asset basis step-up, as per the Tax Receivables Agreement.
- 7Sales under the agreement are subject to Liberty Broadband Corporation's right of first refusal.