Management and service contracts can be a tricky area to navigate for issuers and borrowers when they occur in tax-exempt bond financed space. Contracts not meeting certain requirements are considered non-compliant and will generate private business use. A management contract structure – the “all-in” contract, has generated particular interest from the IRS recently. Listen today to get our take on this complicated contract structure. (October 3, 2023)
Sponsored basic research occurring in tax-exempt bond financed facilities is one of the most common places where private business use is likely to be generated. Navigating compliance can be difficult due to the nature of the IRS regulations and the potential volume of agreements. Listen today for tips to help manage the basic research process when there is a nexus to tax-exempt bonds. (May 21, 2024)
Coming soon, look for additional videos related to private business use (PBU), arbitrage rebate, continuing disclosure, and ESG Bonds.
As you navigate the compliance challenges related to issuing and borrowing on a tax-exempt basis, make BLXonCOMPLIANCE a regular part of your routine and join us each month for a fresh new discussion.
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