TLAC long-term debt required amount
(18) TLAC long-term debt required amount. The term TLAC long-term debt required amount means the specified minimum amount of debt that is required pursuant to 12 CFR 252.162(a). (19) TLAC securities amount. The term TLAC securities amount is the sum of the adjusted issue prices (as determined for purposes of 1.1275-1(b)) of all TLAC securities issued and outstanding by the taxpayer, without regard to whether interest thereunder would be a base erosion payment absent 1.59A-3(b)(3)(v). (20) TLAC security. The term TLAC security means an eligible internal debt security, as defined in 12 CFR 252.161. (21) Unrelated business interest expense. The term unrelated business interest expense for any taxable year is the taxpayer's business interest expense paid or accrued to a party that is not a related party.