Post-Issuance Compliance

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Kutak Rock has an experienced group of attorneys ready to guide our clients through post-issuance compliance for tax-exempt obligations. Our team has been in place for decades and works on post-issuance compliance issues daily for clients nationwide. Our work brings us into regular contact with IRS and Treasury Department officials and other significant industry participants. Among the matters we assist clients with are:

  • compliance processes and procedures
  • staff training
  • recordkeeping
  • expenditure of bond proceeds
  • investment of bond proceeds
  • arbitrage and rebate compliance
  • monitoring of private business use
  • IRS questionnaires
  • IRS audits/tax controversies

We are available to provide post-issuance compliance representation whether or not our firm was involved in the initial issuance of the client’s tax-exempt obligations. Our attorneys assist a very broad range of clients on these matters, including:

  • state and local governments and agencies
  • schools and universities
  • hospitals
  • other charitable organizations
  • for-profit entities

The depth of our public finance practice means that we have experience with post-issuance compliance for nearly any type of tax-exempt obligation. Selected examples of the sectors in which we have recent experience include:

  • single-family housing
  • multifamily housing
  • student loans
  • stadiums/arenas/convention centers
  • highways and toll roads
  • airports
  • port facilities
  • health care facilities
  • schools
  • energy facilities
  • manufacturing facilities
  • pollution control facilities
  • solid waste facilities
  • working capital financings
  • tobacco financings