General rules and procedures that we follow in examinations and how to correct certain compliance problems
September 9, 2014 - Learn about private business use relative to 501(c)(3) organizations and their tax-advantaged financings; most common types of private business use, including: leases, management contracts, and research agreements; and the importance of compliance procedures related to private business use. Only the law concerning tax-exempt bonds will be discussed.
July 10th, 2014 - Learn about arbitrage in tax-advantaged bond context; yield restriction: limits on investment yield and exceptions; arbitrage rebate; post issuance compliance: problems and remedies; voluntary Closing Agreement Program (VCAP). A transcript and a slideshow presentation are available.