On-Demand Session: Private Activity Bond Tests: Fundamentals

The Workshop 2023 Recorded Session: Private Activity Bond Tests: Fundamental Principles: Basic Issue Spotting
This panel will review the basic principles of the private activity bond tests as well as address issues frequently encountered in the identification and allocation of private business use of bond-financed property. The panelists and the audience will have the opportunity to issue-spot and discuss potential private activity issues during the discussion of hypotheticals addressing both pre and post-issuance events. The panel is meant to provide an overview of private activity bond issues for bond lawyers and tax lawyers with less than 7 years of experience in the review of the basic principles of the private activity bond tests as well as the public finance field.
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