Orrick Tax Talk 4 - Private Payments
This test is one of the more complex rules regarding tax-exempt bonds and looks at all payments, both direct and indirect, by private parties that may be a user of the bond-financed facility. The discussion covers the limitations set forth in Treasury regulations regarding the amount of debt service on the bonds that may be secured by payments and/or securities of the private user.
Other Tax Talk Videos
1. The ABC’s of Governmental Bonds
2. The ABC’s of 501(c)(3) Bonds
3. Private Business Use
4. Private Payments
5. Management Contracts (video removed – see video #13)
6. Sponsored Research Contracts
7. Private Activity Bonds
8. Tax Credit Bonds (video removed as tax credit bonds can no longer be issued)
9. Post-Issuance Tax Compliance
10. Change in Use/VCAP
11. IRS Audits
12. Allocation of Bond Proceeds and Floating Equity
13. Management Contracts – New 2017 Rules
