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How IDBs are Structured & PlacedMembers only Login
Tina Neal, of Ferris, Baker Watts, Inc., discusses traditional debt offerings and how their are structured and sold. The presentation also discusses the differences between taxable and tax-exempt offerings, understanding the role of the...
CDFA Spotlight: Examining the Best Method of Sale for IDBs
Competitive, negotiated and private placement in bond sales all have pros and cons and depend greatly on the type of project and issuance needs of all parties involved. This Learning Corner article examines the best method of sale for qualified...
CDFA Spotlight: IDBs vs. Accelerated Depreciation
This article provides an analysis of the impact of straight-line depreciation vs. accelerated depreciation on the cost-effectiveness of qualified Small Issue bonds for manufacturers (as used here “IDBs”). The Internal Revenue Code (IRC) requires...