Arbitrage

All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]

A higher-level discussion of arbitrage issues applicable to tax-exempt municipal bonds and the structuring of various transactions.

An intermediate-level discussion for the newer practitioner or a refresher for those in need of a reminder of the various arbitrage issues applicable to tax-exempt municipal bonds.

Panelists focus on recent developments and discuss and analyze a variety of tax issues through a discussion of refunding and reissuance trends.

This panel will discuss current federal tax issues, including any recently released notices, rulings, regulations and/or other guidance.

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…

Discussion of hypotheticals that involve the application of certain federal tax laws relating to arbitrage rebate and the exceptions to the arbitrage rebate.

Overview of general arbitrage concepts, arbitrage rebate requirements, and the application of the various exceptions to the arbitrage rebate rules.

A document that verifies the mathematical accuracy of information needed to support bond counsel’s conclusions that an advance refunding bond issue is a tax-exempt bond issue and/or that refunded bonds…

A requirement imposed under the Code to pay to the Internal Revenue Service an amount equal to the arbitrage earned on tax-exempt bonds.

The amount of gross proceeds of a tax-exempt bond issue that may be permanently invested at a materially higher yield than the yield on the tax-exempt bonds equal to the…

The custodian of funds held in the escrow fund and responsible for holding and managing the escrow fund, including any investments in the escrow fund, up to and including the…