2016 Final Arbitrage Regulations
On July 18, 2016, the Internal Revenue Service published final regulations amending certain provisions of the existing arbitrage regulations to address certain market developments, simplify certain provisions, address certain technical issues, and make existing regulations more administrable. The updated regulations affect issuers and borrowers of tax-exempt and other tax-advantaged bonds, finalize certain changes to the existing regulations.
Also of Interest
- 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.
- 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.