Arbitrage rebate and refunding verification services are the core of AMTEC’s business. Our decades of experience, national client base and highly competitive, guaranteed fees set us apart in the marketplace.
Arbitrage is any interest or value earned over the declared yield of a tax-exempt bond issue as defined by Internal Revenue Code Section 103 and Section 148. Bingham’s experienced professionals can determine the amount, if any, that must be rebated (paid) to the Federal Government. Even if...
Since Section 6001 of the Internal Revenue Code requires the retention of records to support tax positions, all arbitrage rebate reports and supporting documentation should be kept on file until at least 3 years after the bonds are paid off. If the bonds are refunded, this record retention ...
Arbitrage Rebate Overpayments on Tax-Exempt Bonds; Hearing CancellationMartin V. Franks
Tax-exempt bonds - questions and answers on arbitrage rebate.Gardner, John C
What is Arbitrage Rebate? Arbitrage is earned when proceeds of a tax-exempt or tax-advantaged bond issue are invested above the bond yield, the average yield issuers pay to their bondholders. At its most basic level, this liability to the U.S. Treasury is the excess earnings received from...
In terms of an efficient future crisis management framework one has to ask what follows after the EFSF and the EFSM expire in 3 years time. In this vein, this briefing paper addresses the question of the political and economic ...
Arbitrage Rebate Overpayments on Tax-Exempt BondsBeth Tucker
Douglas, Jennifer Ritter
Tax Simplification 101: An Arbitrage Rebate Safe-Harbor ProposalTax simplification is not a new idea, but it is one that is getting more attention as Congress...Spain, Catherine L