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statesĪgency bonds are issued by official U.S. Legally recognized age of adulthood 18 in most U.S. Option contract that has been adjusted or changed from its original terms due to a corporate action, special dividend, or other occurrence impacting the underlying security When a publicly traded company issues additional shares to the public The interest received from a security's last interest payment date up to the current date or date of valuation an investor who sells a security with accrued interest will not receive that interest until the next interest payment date after the sale the buyer receives all interest from the last payment date, including any interest that accrued while the bond was owned by the prior investor the buyer then pays the seller all interest that has accrued from the last payment date up to but not including the settlement date for the trade in a bond ladder’s summary calculations, the accrued interest field refers to the sum of all accrued interest from the securities in the ladder that will need to be paid if the ladder is purchased on that day The process of verifying tax identification information Fidelity uses Form W-9 for US citizens and Form W-8 for nonresident aliens and foreign entities A account certification account certification