Definition of TEFRA D Rules

TEFRA D Rules means U.S. Treasury Regulation SS 1.163-5(c)(2)(i)(D) (or any successor U.S. Treasury regulation section, including, with limitation, successor regulations issued in accordance with IRS Notice 2013-20 or otherwise in connection with the United States Hiring Incentives to Restore Employment Act of 2010);
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Examples of TEFRA D Rules in a sentence

If the TEFRA D Rules apply, the relevant issue of Notes will initially be represented by a temporary global Note, without interest coupons or talons or, if agreed between the Issuer and the relevant Purchaser (only in cases where otherwise permitted by applicable United States law), be represented by a permanent global Bearer Note.
United States of America: Category 1 restrictions apply to the Instruments [Specify whether the Instruments are subject to TEFRA C or TEFRA D Rules.