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Public Finance Disclosure Notes

Recent Updates

• Assured Guaranty Municipal Corp. Merger Potentially Triggers Disclosure Obligation of Municipal Issuers
• LIBOR Transition Risks and Disclosure Considerations 
• SEC Officials’ Public Statement on Voluntary COVID-19 Impact Disclosure
• Continuing Disclosure & Coronavirus: Keep Filing If Possible

Governmental issuers of tax exempt bonds are responsible for complying with federal income tax and continuing disclosure obligations as long as the debt remains outstanding. Gilmore Bell can help our government issuer clients fulfill these obligations. For more information on our continuing compliance services please click the link below.

Continuing Compliance Materials

• Compliance Services Flyer
• Planning a Financing – Instructions for the Compliance Officer

Tax Law Compliance

• Considerations for Developing Post-Issuance Tax Compliance Procedures
• Tax-Exempt Financing Compliance Procedure Governmental Project Issuer
• TEB Post-Issuance Compliance: Some Basic Concepts
• Reimbursement Guidelines
• Sample Expenditure Records
• Sample Form of Final Written Allocation
• Summary of Federal Arbitrage Law
• Short-Term Use Agreements
• Sample TEB Annual Compliance Checklist
• Refunding Regulations