Leases

Financing that allows an investor to purchase a participation interest in a stream of payments generated by a lease, installment sale agreement or other governmental obligation.

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…

The issuer in a conduit financing.

The private business that either receives the proceeds of the tax-exempt bonds through a loan by the issuer to fund all or a portion of a capital project or leases…

Bonds issued by an Issuer in a conduit financing.

Financing in which the Issuer issues the bonds to finance a project to be used primarily by a third party.

Congress has reintroduced a bill to prohibit the use of tax-exempt bonds to finance professional stadiums. Here’s what we know.

The panel presents a short, high-level summary of the fundamentals of tax-exempt leasing (including need-to-know state law and federal tax and securities law concepts) and discuss the use of tax-exempt…

This session gives an overview of certain transactions that do not fit typical structures but are common such as leases, installment payment contracts, pool programs, certificates of participation, and others.

This session is an overview of tax-exempt lease financing structures (including COPs and lease revenue bonds) and important tax, securities, and state law concepts in tax-exempt leasing. The panel discussed…

This session provided an overview of certain transactions that do not fit typical structures but are common such as leases, installment payment contracts, pool programs, and others.

Financings of charter school facilities through the issuance of municipal debt obligations (hereinafter, “bonds”) have become increasingly prevalent since the first charter school financings were completed in the late 1980s,…