The High Yield Offering: An Issuer’s Perspective
Mark B. Tresnowski and Gerald T. Nowak of Kirkland & Ellis LLP
High Yield Offering Table of Contents
Introduction
- GEARING UP FOR THE OFFERING
- Preparing the Company
- Financial Statements
- Company Description
- Due Diligence
- Assembling the Team
- Company Management
- Investment Bankers
- Company Counsel
- Initial Purchasers’ Counsel
- Auditors
- Trustee
- Financial Printer
- Expenses
- MANAGING THE PROCESS
- The Organizational Meeting
- Drafting the Offering Memorandum
- Due Diligence
- Negotiating the Indenture
- The Road Show and Pricing the Offering
- Closing
- THE OFFERING MEMORANDUM
- Box Summary
- Risk Factors
- Pro Forma Financial Data
- Management’s Discussion and Analysis
- Business
- Management; Certain Relationships
- Description of Other Indebtedness
- Description of Notes
- Other
- THE CREDIT PARTIES
- The Issuer
- Guarantors
- Nonguarantor Foreign Subsidiaries
- Restricted Subsidiaries
- Unrestricted Subsidiaries
- THE COVENANT PACKAGE
- The Indebtedness Covenant
- The Restricted Payments Covenant
- The Dividend Stoppers Covenant
- The Limitations on Liens Covenant
- The Asset Sales Covenant
- The Transactions with Affiliates Covenant
- Other Covenants
- THE A/B EXCHANGE
- The Exchange Offer
- The Registration Rights Agreement
- The Registration Statement
- LIVING WITH THE HIGH YIELD INDENTURE
- Ongoing Reporting Requirements
- Interpretive Questions
- Compliance Certificates
- Amendments
- Defaults
- THE SARBANES-OXLEY ACT
- Provisions Applicable upon Issuance of Notes
- Provisions Applicable upon Filing of Registration Statement
- Other Considerations
- RULE 144A
- Registration Exemption
- Qualified Institutional Buyers (QIBS)
- Notice to Investors
- Permitted Securities
- Information Requirements
APPENDIX A: ANNOTATED HIGH YIELD INDENTURE COVENANTS
Permitted Indebtedness Covenant
Restricted Payments Covenant
Liens Covenant
Affiliate Transactions Covenant
Asset Sale Covenant
Securitization Riders
APPENDIX B: PRELIMINARY PROCESS TIMELINE FOR NOTES OFFERING
APPENDIX C: SARBANES-OXLEY ACT OF 2002
Significant Provisions Applicable to High Yield Issuers
Significant Provisions Inapplicable to High Yield Issuers
APPENDIX D: TYPICAL DISCLOSURE RELATING TO EXCHANGE OFFER; REGISTRATION
RIGHTS
APPENDIX E: QUESTIONNAIRE FOR OFFERING MEMORANDUM
APPENDIX F: SAMPLE EXXON CAPITAL LETTER TO SEC
INDEX
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