Considerations for Developing Post-Issuance Tax Compliance Procedures

Publication produced in coordination with the Government Finance Officers Association (GFOA) to assistissuers and conduit borrowers and their advisors in establishing effective procedures to comply with tax rules relating to tax-advantaged bonds, including tax-exempt bonds, tax credit bonds and taxable direct-pay bonds. In this paper, we refer to such policies and procedures collectively as “post-issuance…