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Small Issue Bond Defined, $10,000,000 Limit, Manufacturing Facility

Cafeteria plans are employee benefit plans that meet the regulations of section 125 of the Internal Revenue Code. Find answers to frequently asked questions.

Model closing agreements to resolve compliance issues with tax-advantaged bonds

Explains what a government entity can expect during a compliance check or an examination conducted by FSLG.

Mailing address for notices of defeasance under Treasury Regulations 1.141-12(d)(3), Treasury Regulations1.142-2(c)(2), and Notices of Election under Treasury Regulations 1.142(f)(4)-1.

Totalization Agreements

Insights into special depreciation rules and section 179 deduction and recapture rules; what is "qualified" property and "qualified infrastructure" property; the definitions of enterprise zone and qualified zone businesses; and the limitations.

The Achieving a Better Life Experience (ABLE) Act permits a state to establish and maintain a new type of tax-advantaged savings program (under Section 529A of the Internal Revenue Code) for a qualified disabled person.

Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds.

Interactive Form 8038-CP and important processing changes.