Aviva Roth

Orrick, Herrington & Sutcliffe LLP

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Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for Issuers and Borrowers of Tax-Exempt Bonds (Second...

The tax-exempt bond market is perennially under heightened scrutiny by various regulators, including the Internal Revenue Service (the "IRS"), the United States Securities and Exchange Commission (the "SEC") and the Municipal...more

2/23/2022 / Bond Issuers , Internal Revenue Code (IRC) , IRS , MSRB , Public Finance , Public Projects , Securities and Exchange Commission (SEC) , State and Local Government , Tax-Exempt Bonds

IRS Releases Final TEFRA Regulations

On December 28, 2018, the U.S. Department of the Treasury released final regulations (the “Final TEFRA Regulations”) regarding the requirements for public notice, hearing, and approval of qualified private activity bonds...more

1/8/2019 / Bonds , Final Rules , Financial Regulatory Reform , IRS , Public Finance , TEFRA

Outline for Discussion of New Issue Price Rules

New tax rules relating to establishing the issue price of publicly offered tax-exempt bonds become effective soon. This outline describes the new issue price rules, provides a high-level strategic analysis to help guide a...more

5/25/2017 / Bond Markets , Bonds , Initial Public Offering (IPO) , Investment , Issue Price , Record Retention , Safe Harbors , Tax-Exempt Bonds

Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for Issuers and Borrowers of Tax-Exempt Bonds

Chapter One: Introduction: Why Post-Issuance Compliance? Over the past few years, the tax-exempt bond market has been under heightened scrutiny by various regulators, including the Internal Revenue Service...more

10/22/2013 / Bonds , Compliance , Corporate Taxes , Disclosure Requirements , Income Taxes , IRS , MSRB , Securities and Exchange Commission (SEC) , Tax-Exempt Bonds , Transparency

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