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