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
- 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.
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits.