- Ed. Note: We’ve been publishing bi-monthly for the past month or so, as it’s been our experience that nothing much happens during most of July and August, due to family vacations, back-to-school stuff, and whatever else the good people of the finance world get up to during this period. This has backfired on me, as suddenly lots and lots of stuff has been going down over the past couple of weeks. All we can do is surmise that the public. finance world truly hates its/their families. Anyhoo, we’ll be publishing weekly from here on out. We apologize for any convenience.
- IRS Releases Revised IRM 4.82.3, Tax Exempt Bonds Examination Guidelines, Direct Pay Bonds.
- Hawkins Update: Tender Offers, Municipal Advisor FAQs, and Tokenization
- MSRB Proposes to Expand Remote Work: Norton Rose Fulbright
- Where Does it Go? Using a Decision Tree to Apply GASB 103 Proprietary Funds – GFOA
- IRS Guidance on Tax-Exempt Refunding Bonds; Hearing.
- Tax Analysts: Proposed Exempt Bond Regs Restrictive and Punitive, Lawyers Say
- TURBO Act Would Expand Exempt Facility Bonds.
- S&P Mid-Year 2026 Municipal Bond Market Review: Examining Performance at the Halfway Mark
- And Finally, No One Can Own A Streetlight, Man is brought to us this week by Sara Da’ v. City of Bozeman, in which plaintiff showed up with the delightful, bewildering, and novel (to us) name Jubilee Nesta Sara Da.’ We have no idea where this comes from, nor what it means, but we love it nonetheless. In her case, the Supreme Court of Montana held that, “the public duty doctrine did not categorically bar evidence regarding causal effect of inoperative streetlight, which was owned by utility company, on accident.” We are quite unclear on how a public utility could come to own a streetlight on accident. A winning bar bet the utility didn’t remember the next morning? One of those Christmas gift exchanges gone wrong? Adverse possession? You tell us. (Figuratively. We have no interest in actually hearing from you.)
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