Minor Portion
The amount of gross proceeds of a tax-exempt bond issue that may be permanently invested at a materially higher yield than the yield on the tax-exempt bonds equal to the lesser of 5% of the sale proceeds of the bonds or $100,000.
National Association of Bond Lawyers
Promoting the integrity of the municipal market since 1979
Save The Date: 50th Workshop
We are excited to be back in Chicago for The Workshop 2026 on October 14 to 16. Registration will open soon!
Latest From NABL
Tax Due Diligence Matrix Gov Bonds
Starting point and road map designed to aid practitioners through the process of conducting tax due diligence for governmental bonds.
Latrice Baptiste
A partner at Chapman and Cutler LLP, chair of the NABL Diversity Committee, and NABL member since 2012.
Requests for 2026-2027 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2026-2027 Priority Guidance Plan.
On Guidance for Tax-Exempt Refunding Bonds [REG-117298-21]
NABL response to an IRS notice of proposed rulemaking relating to tax-exempt refunding bonds and allocation and accounting rules.
The Bond Lawyer – Vol. 50 | No. 1
NABL’s Scholarly Journal providing expert commentary and analysis of recent developments in municipal bond law and public finance.
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Kathleen C. McKinney, Haynsworth Sinkler Boyd, P.A. in Greenville, SCI could not imagine being a bond attorney for 40 years without the support NABL provided in keeping me current on the complex statutory and regulatory requirements of the practice.
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