Final TEFRA Hearing & Approval Regulations
The Internal Revenue Service has issued final regulations amending and modernizing the so-called TEFRA public notice, hearing and approval requirements applicable to tax-exempt private activity bonds.
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Also of Interest
- New Current Refunding Guidelines for Bonds Issued Pursuant to Special Authorizations
On May 22, 2019, the Internal Revenue Service released Notice 2019-39. The Notice provides guidance on the issuance of tax-exempt state and local bonds and tax-exempt Indian tribal government bonds in current refunding issues...
- General Public Use Requirement for Qualified Residential Rental Projects
This Hawkins Advisory provides information of specific interest to multi-family housing bond issuers regarding the general public use requirement for qualified residential rental projects.
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This Hawkins Advisory includes information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits
- IRS Proposed Issuance Regulations
This edition of the Hawkins Advisory summarizes these proposed regulations and discusses the effects of a retirement or reissuance of tax-exempt bonds.