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SVB bonds rise after $600 million tax cut

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(Bloomberg) — SVB Financial Group secured a more than $600 million cut in its potential tax bill, boosting some bonds tied to Silicon Valley Bank’s bankrupt former parent and removing a hurdle on its path to paying Chapter 11 creditors.

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The Internal Revenue Service has agreed to reduce one of its tax claims from about $649 million to $43 million, according to court documents. The substantial reduction is related to the resolution of a dispute over SVB Financial’s use of the “mark-to-market” accounting method to value certain financial products.

Some bonds linked to SVB were among the biggest gainers in high-yield debt trading on Monday. The company’s 1.8% notes due 2026 rose as much as 2.625 cents on the dollar to 63.625 cents, according to Trace.

SVB Financial attorney Christian Jensen said during a bankruptcy hearing Monday in New York that the IRS has agreed to continue discussing other matters that are unrelated to the mark-to-market dispute. However, none of the remaining matters “are of the same magnitude as the mark-to-market issue that posed a barrier to the implementation of the debtor’s plan,” Jensen said.

The holding company is working on finalizing a bankruptcy plan that would see it pay bondholders and other creditors owed $3.5 billion at least 40% of that amount. Creditors have until July 3 to vote on the plan, and Judge Martin Glenn will consider approving it later this month.

SVB Financial and its bondholders are still facing a challenge with the Federal Deposit Insurance Corp. over what should happen to nearly $2 billion the parent company had on deposit at Silicon Valley Bank at the time it failed in March 2023.

The bankruptcy case is SVB Financial Group, 23-10367, U.S. Bankruptcy Court for the Southern District of New York.

–With help from Jeremy Hill and Steven Church.

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