Mortgage and Veteran Bonds
The Workshop 2024: Session Bundle
If you did not attend The Workshop 2024, you can purchase access to individual sessions or the complete bundle: 10 sessions and 12+ CLE hours.
Multifamily Housing – Adjusting to a New Normal (Workshop 2024)
Individual Webinar Purchase and watch the individual webinar at your convenience. $99 for members | $299 for non-members Workshop 2024 Bundle Purchase a bundle of all 10 recorded sessions from…
The Workshop 2023: Session Bundle
All recorded sessions from our 2023 annual conference held in Chicago, IL from October 18 – 22. [[Purchase or Registration Required]]
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…
Volume Cap
A requirement contained in Section 146 of the Code that private activity bonds (PAB) (with certain exceptions) issued as tax-exempt bonds obtain an allocation of volume cap from the state…
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…
Revenue Bond
A bond which is to be repaid from a specific source of revenues, typically those produced by the facility or system for which the bond is issued.
Mortgage Revenue Bond
A bond issued by a state, certain agencies or authorities or political subdivisions to make or purchase loans with respect to single-family or multifamily residences.
TEFRA Notice
A notice of a TEFRA hearing, which, under the Treasury Regulations, must be published one time, at least seven days prior to the TEFRA hearing, in a newspaper of general…
TEFRA Hearing
A public hearing held by an Issuer, following publication of a TEFRA notice, to give the public an opportunity to comment on a proposed private activity bond (PAB) issue.
TEFRA Approval
The approval of the bond issue by the appropriate governmental unit after a TEFRA hearing.
TEFRA
The acronym for the Tax Equity and Fiscal Responsibility Act of 1982, which applies additional tax requirements and considerations to tax-advantaged bonds.