The BLX Institute
What it is
Post-Issuance / Private Use Compliance
Compliance Timeline – Tax-Exempt New Money Issue
Tax-exempt bonds have numerous filing requirements and deadlines issuers and borrowers must comply with over the life of the bonds. The below timeline highlights compliance milestones related to arbitrage rebate compliance, private business use, and Schedule K filings (for nonprofit organizations).
BLX onCompliance
A monthly video series from BLX on compliance topics relevant to public finance and tax-exempt bonds.
BLX Alerts
A historical index of timely alerts based on relevant current events in public finance.
BLX is committed to continuing education and hosts webinars, on-site training, and workshops. For more information, please contact Cynthia Sixtos at [email protected] or 213.612.2207.
Bona Fide Insights: Debt Service Funds Demystified (Sandee Stallings, BLX) - NEW! - 07/01/2025
Curious about the arbitrage rebate complexities of debt service funds in tax-exempt bond transactions? In this episode of BLXonCOMPLIANCE, we break down the rules and nuances around arbitrage rebate for debt service funds and what it takes to maintain a bona fide fund. Watch the video to learn key tips on how to monitor debt service funds through understanding timing and allowable carryovers, how to treat an excess, and how to limit you arbitrage liability.
(July 1, 2025)