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A bond liability can be extinguished so that the issuing company is legally released from being the primary obligor of the liability (Whalen, Jones, &

A bond liability can be extinguished so that the issuing company "is legally released from being the primary obligor of the liability" (Whalen, Jones, & Pagach, 2017). What is the name for this process? Early retirement Bond guarantee Defeasance Debt restructuring

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