Preparing to Deliver the Bond Opinion: Tax Diligence and Documentation
Purchasers of tax-exempt bonds rely on the opinion of bond counsel as to the compliance of the bonds with the requirements of the federal income tax code. The tax due diligence and documentation performed by bond counsel is a critical foundation for the delivery of the opinion. The panel explored various approaches to compliance with applicable tax requirements and engaged with attendees in a discussion of the due diligence and documentation necessary to support the tax opinion.
Panel Chair: Sam M. Gill, McCall, Parkhurst & Horton L.L.P., Dallas, TX
Jennifer Booth Cordova, Hawkins Delafield & Wood LLP, Portland, OR
Daniel Semmens, Dorsey & Whitney LLP, Missoula, MT
Brian P. Teaff, Bracewell LLP, Houston, TX
Private Activity Bond Tests