Resources / We Are Here To Help


Governmental issuers of tax exempt bonds are responsible for complying with federal income tax and continuing disclosure obligations as long as the debt remains outstanding. Gilmore Bell can help our government issuer clients fulfill these obligations. For more information on our continuing compliance services please click the link below.

Continuing Compliance Materials
Compliance Services Flyer
Planning a Financing – Instructions for the Compliance Officer

Tax Law Compliance

Considerations for Developing Post-Issuance Tax Compliance Procedures
• Tax-Exempt Financing Compliance Procedure Governmental Project Issuer
• TEB Post-Issuance Compliance: Some Basic Concepts
• Reimbursement Guidelines
• Sample Expenditure Records
• Sample Form of Final Written Allocation
• Summary of Federal Arbitrage Law
• Short-Term Use Agreements
• Sample TEB Annual Compliance Checklist
• Refunding Regulations


Gilmore Bell makes available the materials on this website for informational purposes only. These materials are general in nature, not intended as legal advice for any specific transaction and should not be relied upon or used without consulting a lawyer to consider specific circumstances or changes to the law. Read more about our website and our Terms of Use here.