Timing, as they say, is everything. The tax-exempt bond rules are full of deadlines and sunsets, both before and after the issue date and before and after the project is finished. Click above for a diagram of how some of these rules work together. It’s by no means exhaustive, but certainly exhausting. Maybe you’ll find it helpful; it’s designed to be printed on 11 x 17 paper, for those who prefer the analog version, and it’s suitable for framing for those who have empty space on their office walls. We’ll update it from time to time. Enjoy.
Edited 9/26/2017 to adjust the portion of the graphic dealing with the single-issue window.
