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AICPA Not-for-Profit Industry Conference


NOT2037 - Tax Exempt Bonds Post-issuance Compliance: Schedule K and Beyond


Jun 9, 2020 3:00pm ‐ Jun 9, 2020 4:15pm

Description

This session will focus on how organizations can design and implement an effective tax exempt bond post-issuance compliance process including how to report information on the Schedule K.  Some of the questions the session will seek to answer include:   

- What does a good post-issuance compliance process look like?  

-What best practices should you include in your policies and procedures?

-How do you deal with refunding bonds for purposes of calculating private business use and reporting on Schedule K?

-What are the primary generators of private business use and what is the applicable analysis (e.g management contracts/leases/research/UBI)?

-How does qualified equity including your own capital or taxable debt factor into the analysis?

-What are some common Schedule K pitfalls and red flags? 

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Learning Objectives:
  • Understand how to design and implement a post-issuance compliance process
  • Recognize common errors and pitfalls in Schedule K reporting

Speaker(s):

Category: Concurrent Session (Onsite and Online)

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