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
- Carol McCoog Assumes NABL President-Elect Position
Carol McCoog has been elected President-elect of the National Association of Bond Lawyers (NABL).
- Federal Legislation Moves SOFR Closer
This edition of the Hawkins Advisory discusses the recent federal legislation signed into law on March 15, 2022.
- New Private Activity Bond Provisions for Qualified Carbon Dioxide Capture Facilities
A new category of tax-exempt private activity bonds was created as part of the Infrastructure Investment and Jobs Act, enacted in November 2021, to encourage private investment in carbon dioxide capture facilities.
- 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.