The BLX Institute
What it is
Post-Issuance / Private Use Compliance
Compliance Timeline – Tax-Exempt New Money Issue
Tax-exempt bonds have numerous filing requirements and deadlines issuers and borrowers must comply with over the life of the bonds. The below timeline highlights compliance milestones related to arbitrage rebate compliance, private business use, and Schedule K filings (for nonprofit organizations).
BLX onCompliance
A monthly video series from BLX on compliance topics relevant to public finance and tax-exempt bonds.
BLX Alerts
A historical index of timely alerts based on relevant current events in public finance.
BLX is committed to continuing education and hosts webinars, on-site training, and workshops. For more information, please contact Cynthia Sixtos at [email protected] or 213.612.2207.
Allocate Those Bond Proceeds...Finally (Jessica Doherty, BLX) - NEW! - 05/22/2025
For tax-exempt bonds, a “final allocation” of proceeds is required, documenting in detail how proceeds of the bonds, and any other available funds, were expended. This information is the starting point for all private business use analyses, necessary to document compliance with the use requirements set forth in the Treasury Regulations. Listen today for timing requirements, recommended format, and other useful information relating to final allocations.
(May 22, 2025)