Tax simplification 101: an arbitrage rebate safe-harbor proposal. (Government Finance Officers Assn's safe-harbor proposal): An article from: Government Finance Review

This digital document is an article from Government Finance Review, published by Government Finance Officers Association on June 1, 1997. The length of the article is 1710 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Government Finance Officers Assn in cooperation with the National Assn of Counties have developed an arbitrage rebate safe-harbor proposal with the aim of simplifying arbitrage compliance for municipal bond providers. The proposed safe harbor does not consider an issuer of municipal tax-exempt bonds to have gained arbitrage in line with the rebate requirements if he meets six criteria. These include the provision that the bonds are exempt from the state-by-state volume cap and the issue is categorized as a new money issue.

Citation Details
Title: Tax simplification 101: an arbitrage rebate safe-harbor proposal. (Government Finance Officers Assn's safe-harbor proposal)
Author: Catherine L. Spain
Publication:Government Finance Review (Magazine/Journal)
Date: June 1, 1997
Publisher: Government Finance Officers Association
Volume: v13 Issue: n3 Page: p54(2)

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