Date: December 7, 2015
Location: Hilton Orlando Lake Buena Vista, Orlando, FL
- Basic Private Business Use Calculations – Including Nuances between Public and Private Issuers
Christie Martin and Matt Page will speak on a panel at the 2015 Tax Exempt Bond Compliance Workshop regarding "Basic Private Business Use Calculations - Including Nuances between Public and Private Issues".
Basic Private Business Use Calculations – Including Nuances between Public and Private Issuers
Panelists will discuss the theory behind private use and review the basic components of a PBU calculation, including the specific differences between 501(c)(3) conduit borrowers and governmental issuers; the theoretical basis of a PBU calculation; and the various techniques for managing PBU. Examples of a simple private use calculation will be demonstrated.
The Treasury Institute for Higher Education is facilitating its fourth Tax Exempt Bond Compliance Workshop. This year's workshop will take a case study approach to tax exempt bond compliance issues. The program, geared toward university staff with bond compliance responsibilities, will offer an interactive learning experience, working through Private Business Use (PBU) calculations and will leverage the expertise of faculty and participants to share best practices and develop successful strategies for tax exempt bond compliance.