Tax-Exempt Bonds

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Investing in Georgia: Economic Development Newsletter - October 2013

Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - Ongoing coverage of tax reform proposals, including a report published by the Committee for a...more

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

The Evolving Schedule K to IRS Form 990: Supplemental Information on Tax-Exempt Bonds

Hints for the Wise and Traps for the Unwary - A 501(c)(3) organization with outstanding tax-exempt debt generally is required to file Schedule K “Supplemental Information on Tax-Exempt Bonds” with its annual IRS Form...more

Investing In Georgia: Economic Development Newsletter - August 2013

Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - A Client Alert regarding recent SEC enforcement actions againsta School District - A new...more

New Help Remembering Your Continuing Disclosure Obligations

The life of a tax-exempt bond issuer is not always sunshine and discounted money. Your bondholders look to you not only for notifications of material events, but also for routine continuing disclosures of financial and...more

Provisions of Affordable Care Act Could Impact Tax-Exempt Status of Certain Bonds

Certain payment models created under the Patient Protection and Affordable Care Act intended to coordinate care and lower healthcare costs raise questions concerning the tax-exempt status of debt issued by certain healthcare...more

Investing In Georgia: Economic Development Newsletter - June 2013

Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - An economic-impact study linking the use of tax-exempt municipal bonds to the development of our...more

Decision on Florida CDD Has Broad Implications for Tax-Exempt Bonds

The IRS issued a Technical Advice Memorandum (TAM) on May 9, 2013, that the Village Center Community Development District (the "District") is not a division of state or local government, and therefore is not a political...more

Higher Education Highlights - Summer 2013

Contents: - Clery Act Amendments May Impact Title IX Best Practices - Student Speech and Liability in MOOCs – a Brave New World - Assistance and Emotional Support Animals Are Just the Tip of the...more

SEC Releases Long-Awaited Money Market Fund Reform Proposal

On June 5, 2013, the U.S. Securities and Exchange Commission (the SEC) released for public comment its proposal to further reform the regulatory structure governing money market funds and address the perceived systemic risks...more

Proposed 2014 Budget Encourages Private Investment in Infrastructure

This week, the Obama administration released its proposed budget for the 2014 fiscal year. Notably, the budget encourages private investment in infrastructure projects through various liberalizations of the tax laws relating...more

Corporate & Tax E-Note - March 28, 2013

In This Issue: - SEC Yet to Release Jumpstart Our Business Startups Act Guidelines - IRS Crackdown on Contract Workers Has Small Businesses Concerned - Accelerated Filers Found to be Filing More Restatements -...more

Investing In Georgia: Economic Development Newsletter - March 2013

Welcome to King & Spalding's economic development news bulletin, Investing in Georgia. In this edition, you will find: - A report regarding the ongoing battle by state and local officials to preserve access to the...more

Sequestration to Reduce Government Payments to Issuers of Certain Qualifying Bonds

March 2013 On March 1, 2013, $85 Billion in automatic reductions in federal spending occurred as mandated by federal law. The automatic budget cuts are known in the parlance of the Beltway as “sequestration.” For issuers of...more

Water and Wastewater Projects: Financing with Tax-Exempt Bonds

Introduction - Managers of water and wastewater utilities face complex financial challenges. The purpose of this guidebook is to provide an overview of issues relating to the financing of water and wastewater projects...more

Five Things To Know When Contemplating the Issuance of Municipal Debt

Municipal financings are often perceived as a very complex, and even overwhelming, undertaking. The various rules and regulations which govern the process oftentimes seem complicated and difficult to understand. Keep in mind...more

Sequestration: Federal Subsidy Payments for BABS and Other Direct-Pay Subsidy Bonds will be Reduced 8.7%

Pursuant to the Balanced Budget and Emergency Deficit Control Act, on March 1, 2013, the President issued the sequestration order which requires automatic spending cuts ("sequestration") as the result of Congress' failure to...more

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

Starting January 1, 2013, a new 3.8% Medicare tax will apply to the investment and “unearned income” of individuals, trusts and estates. The tax is intended to apply to income exempt from the regular FICA or self-employment...more

IRS Releases Guidance on Refinancing Projects Financed with Go Zone Bonds

The IRS has released Notice 2012-3, which provides that projects originally financed with tax-exempt Gulf Opportunity Zone Bonds (“GO Zone Bonds”) may be refinanced on a tax-exempt basis after December 31, 2011, the date on...more

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