medium · Private Equity advanced-lbo

What happens to the 'tax shield' generated by PIK interest expense if the company is currently in a 'Loss' position (Negative EBT)?

  1. The company receives a direct cash refund from the government equal to the PIK expense.
  2. PIK interest never generates a deductible tax shield for the company under any circumstances.
  3. The tax shield associated with that PIK interest expense is permanently and irrevocably lost forever.
  4. The tax shield is deferred as a Net Operating Loss (NOL) to be used in future profitable years.

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