Circular 230 Affecting Tax Opinions
This edition of the Hawkins Advisory offers a description of the changes proposed to Circular 230, GARVEE's bonds.
Also of Interest
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This Hawkins Advisory includes information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits
- Brian Garzione drafts NABL's “Analysis of SIFMA Model Memorandum to Underwriter's Counsel”
The purpose of the NABL analysis is to highlight issues to consider when reviewing the Memorandum or other written guidance modeled on the Memorandum and it also includes recommendations on how the proposed duties may be modified and/or limited in scope.
- Final TEFRA Hearing & Approval Regulations
This issue of the Hawkins Advisory discusses TEFRA final regulations.
- IRS Proposed Issuance Regulations
This edition of the Hawkins Advisory summarizes these proposed regulations and discusses the effects of a retirement or reissuance of tax-exempt bonds.