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. These provisions are applicable to a change in use of tax credit bonds and direct pay bonds, as well as tax-exempt bonds that occurs on and after April 11, 2018, and may be applied to nonqualified use that occurs before April 11, 2018.
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.
- 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.