Annual Qualified Mortgage Information
This Hawkins Advisory deals with the Qualified Mortgage Bond Information Report, or the Qualified Veterans’ Mortgage Bond Information Report required by Code Section 149(e)(2) and described in Treas. Reg. 1.103A-2(k)(2)(ii) is to be mailed to the Internal Revenue Service no later than August 15, 2010. The report must contain information with respect to mortgages acquired with proceeds of tax-exempt bonds originated during the period July 1, 2009 to June 30, 2010.
Also of Interest
- Final Treasury Reissuance Regulations Addressing Modifications of Debt Instruments to Replace IBORs
This edition of the Hawkins Advisory describes recently released final Treasury Regulations providing guidance in connection with the discontinued Interbank Offered Rates.
- Hawkins Served as Counsel to Two Bond Buyer Deal of the Year Winning Transactions
Hawkins is proud to have served as special and lead outside counsel on two financings that were finalists for The Bond Buyer deal of the year award for 2021 and winners in their respective categories. This year’s deals reflect the substantial expertise of Hawkins’ transportation industry attorneys.
- Tax-Exempt Bond Provisions Included in the Infrastructure Investment and Jobs Act
This Hawkins Advisory describes three tax-exempt bonds provisions included in the Infrastructure Investment and Jobs Act.
- 2021 Area Median Gross Income Figures
On March 25, 2021, the Internal Revenue Service released Revenue Procedure 2021-19, which contains information for issuers of single-family housing bonds and mortgage credit certificates related to the income limits.