bond-basics

New Issue

Bonds offered to the public for the first time and often called the “initial offering.”

Preparing Bonds

Learn about over various terms and concepts that may arise while preparing a bond issue.

Hudson Yards Rail Yards

Start with the Bond Basics

Temporary Period

The period of time (often set forth in the tax certificate), during which a particular category of proceeds may be invested in higher yielding investments without the issue being treated as arbitrage bonds under Section 148 of the Code.