Learn about arbitrage in tax-advantaged bond context; yield restriction: limits on investment yield and exceptions; arbitrage rebate; post issuance compliance: problems and remedies; voluntary Closing Agreement Program (VCAP).

Learn about the basics of tax-advantaged bonds, including certain requirements and post-issuance compliance.

Learn about fundamentals of private business use and its impact on tax-advantaged bonds.

Learn about fundamentals of arbitrage compliance for tax-advantaged bonds, including yield restriction and rebate requirements.

A review of direct pay bonds and refundable credit payments under Section 6431 of the Internal Revenue Code, including new clean renewable energy bonds, or New CREBs, qualified energy conservation bonds, qualified zone academy bonds, or QZABs, and qualified school construction bonds. Discusses Forms 8038-CP, 8038-B, 8038-TC and 8038-G, including common errors made in their filing.

Learn about private business use relative to 501(c)(3) organizations and their tax-advantaged financings; most common types of private business use, including: leases, management contracts, and research agreements; and the importance of compliance procedures related to private business use. Only the law concerning tax-exempt bonds will be discussed.

TEB and Post-Issuance Compliance Integration: Why, Where and How; Application of Post-Issuance Compliance to Private Business Use Rules; and Application of Post-Issuance Compliance to Arbitrage Rules.

Learn about the origins, purposes and characteristics; governing rules and requirements; information reporting and post issuance compliance; and resources available to issuers.

Help issuers and conduit borrowers of bonds identify and plan for the impact of their post-issuance actions on compliance with federal income tax requirements.

Learn about Examination Opening & Development and Closing the Examination.

Part 1: What is a Conduit Issuer?; Part 2: Conduit Issuer responsibilities and applicable Internal Revenue Codes for tax-exempt financings; Part 3: Conduit Issuer policy and procedural considerations.

Learn about background, procedural updates, request submission, and other updates.

Background history of Form 990 and Schedule K; Helpful items and resources; Detailed look at Schedule K; Common questions; and The role of post-issuance compliance monitoring.