Section 147(f) Public Approvals
Recorded Date: May 2019
CLE Credit: General, 60 minutes
Description: Section 147(f) of the Internal Revenue Code imposes upon issuers of certain private activity bonds a “public approval” requirement, which is intended to provide members of the public an opportunity to voice opinions regarding the bonds and/or project and to assure that governmental representatives have approved the project. Originally introduced in 1982, the public approval process is subject to certain updated requirements introduced with the release of final Regulations in late 2018.
This on-demand webinar will:
- Provide an overview of the public approval requirement
- Describe the public notice, public hearing, and public approval rules
- Discuss interpretive questions and practice points
Chapman and Cutler LLP
Ballard Spahr LLP
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