Federal regulations
- Guidance on Tax-Exempt Refunding Bonds; HearingJune 3, 2026
IRS proposed regulations clarify arbitrage rebate refund procedures, defeasance filing requirements, and definitions for tax-exempt bond issuers and refunding issues.
IRS proposed regulations clarify arbitrage rebate refund procedures, defeasance filing requirements, and definitions for tax-exempt bond issuers and refunding issues.
SEC proposes amendments to expand Form S-3 shelf offering eligibility, extend well-known seasoned issuer benefits to more companies, and modernize Form S-1 to facilitate public capital formation for small and mid-sized businesses.
Electronic Tax Administration Advisory Committee holds a public meeting to discuss electronic tax administration issues.
The SEC proposes to simplify reporting company filer statuses into two categories and extend scaled disclosure accommodations to all non-accelerated filers while raising thresholds for large accelerated filer status.
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