The parent company of Atlas Air Worldwide Holdings, Inc., Rand Parent, LLC, (the “Issuer”) previously issued $850 million aggregate principal amount of 8.500% Senior Secured Notes due 2030 (the “Notes”) in a transaction not subject to the registration requirements of the Securities Act of 1933, as amended. The Issuer will make annual, quarterly and interim reports available in accordance with the terms of the indenture governing the Notes. The reports will be made available only to holders of the Notes, prospective investors of the Notes, market makers affiliated with any initial purchaser of the Notes and, subject to the Issuer’s consent, securities analysts that, in each case, have returned an executed “Request for Information and Confidentially Agreement” (“Request Form”). Any person requesting access to such reports is required to (i) keep confidential and not disclose or reveal such reports or information contained therein and (ii) not use such reports and the information contained therein for any purpose other than their evaluation of their investment in the Notes.
The tax information contained herein is provided for informational purposes only and should not be construed as legal or tax advice. Please consult your personal tax advisor for assistance as to how this information will impact your specific tax situation.
Treas. Reg. § 1.1273-2(f)(9) requires the Company to provide this statement to the holders of the New Term Loans as to the determination of the issue price for federal income tax purposes. The Company has concluded that the New Term Loans were “traded on an established market” for purposes of determining the issue price under the rules in Treas. Reg. § 1.1273-2(f). In accordance with such rules, the Company has determined the issue price of the New Term Loans to be 100% of their principal amount.
For holders of the Notes, prospective investors of the Notes, eligible market makers and securities analysts who would like to access the secure website but have not yet been qualified by the Issuer, please click the “Request Access” button below and complete the request form. Upon qualification, you will be sent an e-mail with the login instructions.
