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Telephone Forum - TEB Arbitrage and Rebate Compliance

TEB Arbitrage and Rebate Compliance – Telephone Forum on May 17, 2012

Steven Chamberlin, Manager, Tax Exempt Bonds Compliance & Program Management, together with Tax Law Specialists Christopher Woodin and Antoine Zemor, and Revenue Agent Randal Webb provided a general discussion of the compliance rules related to arbitrage and rebate. The presentation included the following topics:

  • An overview the arbitrage yield restriction and rebate compliance requirements.
  • Filing requirements relating to arbitrage and rebate.
  • The process for filing a claim to refund an overpayment of rebate.
  • Self-correction options and the availability of the Voluntary Closing Agreement Program to resolve noncompliance with arbitrage compliance rules.
  • Other related topics including anti-abuse rules as well as how the determination of issue price can impact arbitrage compliance.

A pdf version of a power point presentation is available here

Questions may be submitted to:   Please put “Arbitrage and Rebate Compliance” in the subject line and include your question, a return email address, a contact person and telephone number.

Page Last Reviewed or Updated: 07-Apr-2015