| Description |
1 online resource (48 p.) |
| Contents |
Intro -- Title Page -- Copyright Page -- Contents -- About the Authors -- Introduction -- I. Chapter Overview -- II. Eligible Projects -- Chapter 1 General Legal Framework -- I. Types of Tax-Exempt Bonds -- Chapter 2 Parties/Process/Roles of Counsel -- I. Parties -- A. Issuer -- B. Borrower -- C. Underwriter/Bond Purchaser -- D. Equity Investor -- E. Trustee -- II. Process and Procedure -- A. Inducement -- B. TEFRA Approval -- C. Authorizing Resolution -- 1. Standard Documentation -- D. Roles of Counsel -- Chapter 3 Tax and Securities Core Concepts -- I. Internal Revenue Code Requirements |
|
A. Good Costs/Bad Costs -- B. 15% Rehabilitation Requirement -- C. Functionally Related and Subordinate Facilities -- D. Volume Cap -- E. Substantial User -- F. Additional Rules -- II. Securities Act Requirements -- A. Rule 10b-5 -- B. Rule 15c2-12 -- Chapter 4 Specific Structures -- I. Credit Enhancement-Fannie, Freddie, and FHA -- II. The Financial Crisis and the Changing Landscape -- A. Federal Support for Affordable Rental Housing -- III. Conclusion -- Chapter 5 Recycled Bonds and Bifurcated Structures as Tools for Multifamily Housing -- I. The Provisions -- A. Recent Use of Volume Cap |
|
B. Annual Volume Cap (2011-14) -- C. Volume Cap Used (2011-14) -- D. Volume Cap Carry Forward -- E. Prior Years Carry Forward Abandoned: 2011-14 -- II. Challenges to Using Recycling Authority -- III. Bifurcation -- IV. Recycled Bond Case Studies -- A. St. Ann's Terrace -- B. Ocean Village -- C. The Tiffany -- D. University Avenue Consolidated (UACIII) -- E. The Bradford -- F. 160 Madison -- V. Bifurcated Case Study -- A. 261 Hudson Street -- B. Combining Recycling and Bifurcation -- C. Applicability |
| Notes |
Description based upon print version of record |
| Subject |
Securities, Tax-exempt -- Law and legislation -- United States
|
| Form |
Electronic book
|
| Author |
Froehlich, Richard
|
| ISBN |
9781634255431 |
|
1634255437 |
|
