Hume, Lynn Stevens
Technically, there are two separate arbitrage requirements governed by Section 148(f) of the Internal Revenue Code: Arbitrage Rebate and Yield Restriction. Arbitrage Rebate is the dollar profit earned from arbitrage that must be paid back (or rebated) to the federal government. In general, Arbitra...
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than $5 million of tax-exempt bonds in a calendar year may be exempt from the rebate requirements. This threshold increases to $15 million for bonds issued to build public schools. The spending exception to rebate is available to issuers meeting certain time thresholds for expending bond ...
Reports on the United States Internal Revenue Service's effort to measure tax-exempt private-activity bond issuers' compliance with the tax code's arbitrage rebate requirements. Sending of up to 200 corres...
Reports that Bond Market Association Senior Vice President John Vogt has called for a relief from arbitrage rebate for bond issues in the United States. Difficulty of persuading the US Congress to pass legislation to soften arbitrage rebate requirements; Need for arbitrage-relief for school ...
Removal of arbitrage rebate requirements for tax-exemption bonds sold; Intention for the arbitrage rules; Provision on low-interest loans by the states.Kinnander, OlaBond Buyer
Total rebating amount; Amount of arbitrage earnings that the Internal Revenue Service from issuers; Implications of the rising rate of annual payments; Background on rebate requirements.EBSCO_AspGovernment Finance Review