Fall 2026 Arbitrage Rebate & Post Issuance Compliance Update
For tax-exempt bond issuers and borrowers, 2026 has brought several developments worth watching in…
Arbitrage Rebate Is STILL Around!
Everyone remembers the dramatic increase in investment and capital finance rates beginning in 2022…
Investment Rates Are Creating Arbitrage Rebate Liabilities!
Arbitrage Rebate is not a bad thing! It is also NOT a four-letter word! Many tax-exempt issuers…
Best Practices for Arbitrage Rebate Compliance
Tax-exempt debt issuers must have a written post issuance compliance program as part of their debt…
Is It Arbitrage Rebate? Or Yield Restriction?
Post issuance compliance is a complex arena with multiple facets to explanations. This is why…
Six Easy Tips for a Smooth Arbitrage Rebate Calculation
The Internal Revenue Code was not written to be read easily. Honestly, some lawyers might admit…
Post Issuance Compliance in Current Interest Rate Environment
In recent years, low interest rates have essentially mitigated any realization of positive net…