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.
PBU and Floating Equity - A Balancing Act (Ed Oswald, Orrick) - NEW! - 09/11/2025
In this month’s video, we’ll explore the relationship between private business use (PBU) and floating equity in tax-exempt bond financed projects, a topic that requires careful attention to maintain compliance and maximize flexibility. We’ll break down what floating equity means, how it impacts PBU calculations, and share practical tips for striking the right balance in your organization’s financing strategy.
(September 11, 2025)