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The IRS will post quarterly updates of its enforcement strategy on the webpage of the Tax Exempt and Government Entities Division-Compliance Programs and Priorities.

Stanford Ladner of Butler Snow has been listed in the 2020 edition of “New York Metro Super Lawyers."

The next milestone in the shift to the Secured Overnight Financing Rate is expected to be the announcement from the U.K.’s Financial Conduct Authority before the end of this year declaring Libor as nonrepresentative.

Sinking fund overfunding is the primary driver of these audits, with the IRS making sure the overfunding does not result in an arbitrage situation.

Nationally, there are around 7,500 charter schools in 44 states in addition to the District of Columbia, according to the National Alliance for Public Charter Schools.

Allyson Belsome, program manager of the IRS Office of Tax-Exempt Bonds spoke to members of the National Association of Bond Lawyers.

The Municipal Securities Rulemaking Board's David Hodapp said an MA's fiduciary duty to an issuer trumps fair dealing obligations to investors.

From June to July, not many municipal advisors relied on the SEC's temporary exemption and some sources say they don't expect it to be heavily used.

Guarnaccia is a partner at Ballard Spahr in Baltimore.

The paper filing requirement for Form 8038-CP was a particular problem early in the pandemic because IRS paper processing centers were shut down from mid-March until sometime in June.