Current thinking on advance refunding alternatives

60 Minutes
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It has been two years since advance refundings were eliminated by the 2018 Tax Act. During that time a number of different structures have been proposed, including some that were designed as an attempt to mirror the economics that advance refundings previously provided. Barbara Jane League and Larry Sobel, tax partners at Orrick Herrington & Sutcliffe LLP, will discuss the status of advance refunding alternatives, including the elusive Cinderella bond structure.

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