U.S. Capitol Building on yellow background.
  • Webinars

Q2 Advocacy Update

Recap of the latest from Washington, D.C. and insights into what may be on the horizon for the remainder of the year.

  • Comments

Requests for 2023-2024 IRS Priority Guidance Plan

Requested items for inclusion on the Internal Revenue Service’s (IRS) 2023-2024 Priority Guidance Plan.

Members of the 2023 NABL Board of Directors on the east steps of the U.S. Capitol Building in Washington, D.C. on May 18, 2023.
Members of the 2023 NABL Board of Directors on the east steps of the U.S. Capitol Building in Washington, D.C. on May 18, 2023.
  • News

NABL Goes to Washington

A recap of the Board of Director’s advocacy meetings in Washington, D.C. on May 17 – 19.

US Treasury Building in Washington DC
  • News

SLGS Window Closes

As the federal government continues to move closer to its debt ceiling x-date, all options are on the table.

  • Webinars
  • CLE Eligible

The Role of the Issuer’s Counsel [The Essentials 2023]

Overview of the role of, responsibilities, and expectations imposed on issuer’s counsel in a municipal bond transaction.

  • Webinars
  • CLE Eligible

Practical Due Dilligence [The Essentials 2023]

Introduction to the legal and tax aspects of refundings and the core tax concepts of a reissuance.

US Capitol on blue card, advocacy, legislative affairs, news from the Hill
Event

Discussion on Legislative Technical Corrections

Member-exclusive discussion on various legislative proposals and potential technical corrections that could improve the tax-exempt bond market.

U.S. Capitol Building. Source: Ron Cogswell via Flickr
  • News

Advance Refunding Bill Reintroduced

Representatives Kustoff and Ruppersberger reintroduced the Investing in Our Communities Act, which would restore tax-exempt advance refundings for municipal bonds.

Reissuance

The deemed new issuance of outstanding tax-exempt bonds for federal tax purposes under Section 1001 of the Code and Treasury Regulations Section 1.1001-3 as a result of certain changes to…

Verification Report

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…

Refunding Bond

Bonds issued in a refunding to pay off the refunded bonds.

Refunded Bond

Outstanding bonds which are paid off with all or a portion of the proceeds of refunding bonds.