S&P: USPF Enterprise Sectors Treatment Of Operating Leases Under FASB’s ASU 2016-02 (ASC 842)
MSRB Proposes Amendments to Annual Customer Notification Requirements.
A “Good” Tax-Advantaged Bond Bill Tells Issuers Whether They Can Refund – A Case Study: Squire Patton Boggs
Transaction Costs During the Covid-19 Crisis: MSRB White Paper
The Use Of A Crisis To Create Opportunity In The Muni Market.
BDA Fixed Income Insights Digital Magazine – Summer 2021
City and County of San Francisco v. All Persons Interested in Matter of Proposition G – Court of Appeal holds that, although the constitutional provision requiring two-thirds vote of qualified electors to approve special taxes, requires governmental entities to gain approval of supermajority of voters before imposing a special tax, it does not repeal or otherwise abridge by implication the people’s power to raise taxes by initiative, and to do so by majority vote.
And finally, Is There, Like, A Test For Performance De-enhancing Drugs, Dude? is brought to us this week by State ex rel. Schmitt v. Bridgeport, in which no less an authority than the Supreme Court of Ohio was called in to untangle a workplace farce in which William Schmitt wandered into the offices of Bridgeport Village in order to drop off a citizen initiative petition. Mr. Schmitt walked into cheerful-bizarro-alternate-bureaucracy-land that he was uniquely unqualified to navigate. (e.g. “An unknown person directed Schmitt to the mayor’s office, and when he arrived at that office, he asked a woman at the desk if she was the ‘clerk.’ She responded affirmatively. Later in that conversation, she clarified that she was merely a ‘volunteer clerk.'” See, also, “The fiscal officer is Mary Lyle, not Carole Lyle. (The record does not disclose whether the two Lyles are related.)” Then again, Mr. Schmitt was there “to place an initiative on ballot to enact an ordinance limiting the penalty for the possession or cultivation of certain quantities of marijuana or hashish within the village to a fine of $0.” But if the fine is, like, zero dollars, is that really, like, a fine, man?

Bond Case Briefs