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 (video removed – see video #13)
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

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