Foley Partner Michael Bailey was quoted in an article titled “ABA Panel Seeks IRS Guidance on Issue Price, BAB Questions” in the June 11, 2009 issue of The Bond Buyer. Bailey discusses the American Bar Association’s request for guidance on record-retention requirements for municipal bonds issued under the Build America Bonds (BABs) program, noting that the way direct-pay BABs are processed amplifies the importance of record retention.
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