Orrick Tax Talk 9 - Post Issuance Tax Compliance

Post-issuance tax compliance is a concept that deals with certain regulatory requirements that have been around for a long time but have only more recently been a primary focus of the IRS. These requirements relate mainly to how facilities financed with tax-exempt bonds are being used and are applicable over the term of the bonds plus the term of any refinancing. Because these are complex rules which are applicable for a long period of time, issuers and borrowers of tax-exempt debt will need to put in place an effective program to ensure compliance. Watch this video to learn about the components that should be part of a successful post-issuance tax compliance program.

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Other Tax Talk Videos
1. The ABC’s of Governmental Bonds
2. The ABC’s of 501(c)(3) Bonds
3. Private Business Use
4. Private Payments
5. Management Contracts
6. Sponsored Research Contracts
7. Private Activity Bonds
8. Tax Credit Bonds (video removed as tax credit bonds can no longer be issued)
9. Post-Issuance Tax Compliance
10. Change in Use/VCAP
11. IRS Audits
12. Allocation of Bond Proceeds and Floating Equity
13. Management Contracts – New 2017 Rules