No fractional shares of Party b's capital stock will be issued upon conversion of the Loan.

在转化贷款期间乙方的任何零星股份都不得发行。

youdao

There's no Roth IRA conversion tax advantage from buying leveraged life settlements that couldn't be gained simply by paying the conversion tax out of other assets or by taking out a loan just for the tax bill.

FORBES: OutFront