• Webinars
  • CLE Eligible

Leases and Other Financing Structures [The Essentials 2023]

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.

Certificate of Participation (“COP”)

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.

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…

Conduit Issuer

The issuer in a conduit financing.

Conduit Borrower

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…

Conduit Bonds

Bonds issued by an Issuer in a conduit financing.

Conduit Financing

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

State Farm Stadium in Glendale, Arizona before a Cardinals game in 2019. Source: Wikimedia Commons
State Farm Stadium in Glendale, Arizona before a Cardinals game in 2019. Source: Wikimedia Commons
  • News

“No Stadium Bonds” Bill Reintroduced

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

  • Webinars
  • CLE Eligible

Tax Exempt Leasing [Workshop 2022]

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…

  • Webinars
  • CLE Eligible

Leases and Other Alternative Financing Structures [Essentials 2022]

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.

  • Webinars

Tax Exempt Leasing [Workshop 2021]

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…

  • Webinars

Leases & Non-Traditional Financings [Essentials 2021]

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.