501(c)3 Bonds
Introduction to Qualified 501(c)(3) Bonds
This on-demand webinar is eligible for up to 1.5 CLE credits.
Race to August Recess
Reconciliation 3.0? FY2027 appropriations? Surface transportation reauthorization? Here’s what we’re monitoring this summer.
Live Webinar: Introduction to Qualified 501(c)(3) Bonds
Introductory webinar on the tax requirements applicable to the issuance of 501(c)(3) bonds.
Muni Trades Response to SEC ABS Concept Release
NABL led coalition letter in response to an SEC proposal to harmonize the definition of “Asset-Backed Securities” under Regulation AB with that of the Exchange Act.
Exempt but Not Immune: Navigating the Maze of Tax Rules for Qualified 501(c)(3) Financings (Workshop 2025)
Individual Webinar Purchase and watch the individual webinar at your convenience. Please allow up to 30 days for processing CLE credits. $99 for members | $299 for non-members Workshop 2025…
On the Application of PBU Rules to Modern Technologies
Comments to the IRS requesting written guidance on the application of the private business use rules related to modern technologies.
One, Big, Beautiful Bill Act (H.R. 1)
In July 2025, Congress passed a large tax package to address the expirations of the Tax Cuts and Jobs Act (TCJA). Here’s what municipal market participants should know.
Protecting Tax-Exempt Municipal Bonds
Letter sent by the Public Finance Network (PFN), including NABL, to members of the 119th Congress in support of the tax exemption on municipal bonds.
Public Finance Perspective: Rays of Hope for Public Works Financing
Two recent IRS releases offering relief and promoting financial stability in uncertain economic times address regulatory exceptions for bond guarantees and the treatment of Demand Deposit State and Local Government…
Private Loan Financing Test
One of the tests used in establishing whether a bond is a private activity bond (PAB) for tax purposes. The private loan financing test specifically determines whether more than $5…
120% Rule
Rule outlined in Section 147(b) of the code that states private activity bonds are not tax-exempt bonds if the weighted average maturity of the bond issue exceeds 120% of the…
Revenue Fund
A fund into which pledged revenues may be required to be deposited as received and from which disbursements are made to pay allowable operations and maintenance expenses and to meet…