This course explores the fundamentals of bond pricing, including original issue discount (OID) interest, market discounts, and bond premiums. Participants will learn how bonds are valued, how discounts and premiums are amortized, and the tax implications of bond investments. The course covers key financial concepts such as the constant yield method, market discount rules, and reporting requirements for taxable and tax-exempt bonds. Materials used for this course were supplied by Spidell's Federal Taxletter.

This overview course may be appropriate for professionals at all organizational levels.