Post-issuance compliance

Issuers of tax-advantaged municipal debt face many potential tax compliance challenges. Issuers must be diligent in identifying and resolving noncompliance, on a timely basis, to preserve the preferential status of tax-advantaged bonds.

Post-issuance compliance

• Post-issuance compliance: Basic concepts
• Financial restructuring compliance
• Reissuance of tax exempt obligations: Basic concepts
• Questions and answers regarding reissuance

Self-correction

• Self correction: Basic concepts

Voluntary Closing Agreement Program

• Voluntary Closing Agreement Program (VCAP)
• Voluntary Closing Agreement Program resolution standards
• Model closing agreements for VCAP & examinations

Examinations

• Understanding the tax exempt bonds examination process

Record retention

• Questions and answers regarding record retention requirements

Complaints or referrals

• IRS complaint or referral process – Tax Exempt Bonds