Annual Qualified Mortgage Information
This Hawkins Advisory is of interest to single-family housing bond issuers. The Qualified Mortgage Bond Information Report and 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) and the Mortgage Credit Certificate Information Report required by Code Section 25(g) and described in Treas. Reg. 1.25-4T(e)(2) are to be mailed to the Internal Revenue Service no later than August 15, 2016. These reports must contain information with respect to mortgages acquired with original proceeds of tax-exempt bonds originated or mortgage credit certificates issued during the period July 1, 2015, to June 30, 2016.
Also of Interest
- Hawkins Attorneys Featured at Bond Attorneys’ Workshop
Four Hawkins attorneys will serve on panels at the National Association of Bond Lawyers 43rd annual Bond Attorneys’ Workshop which will be held September 26-28, 2018 in Chicago.
- Qualified Opportunity Zones
This Hawkins Advisory issue describes the Qualified Opportunity Zones - IRC Sections 1400Z-1 and 1400Z-2.
- 2018 Area Median Gross Income Figures
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding area median gross income figures.
- Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds
This issue of the Hawkins Advisory describes remedial action provisions set forth in Rev. Proc. 2018-26.