Arbitrage Bond definition

Arbitrage Bond means any obligation of a Governmental Entity that is treated as an arbitrage bond under Sections 103(b)(2) and 148 of the Code.

Examples of Arbitrage Bond in a sentence

  • Investments that need to restrict yield for purposes of the Internal Revenue Service's Arbitrage Bond Regulations (Treasury Regulation Section 1.148-1 et seq.) will be deposited into a separate account and invested in a manner that meets arbitrage guidelines permitted by the IRS.

  • Depositors wishing to restrict yield for purposes of the Internal Revenue Service’s Arbitrage Bond Regulations (Treasury Regulation Section 1.148-1 et seq.) must make their own determinations as to whether any designated pool deposit meets any restricted yield obligation pertaining to the funds deposited.

  • Table 4: Example of a U.S. Style “Cash-and-Carry” Convertible Arbitrage Bond TradeTrade Details: The initial price of the convertible bond is 108.

  • Retain Arbitrage Bond Consulting LLC to serve as verification agent, to the extent required.

  • Arbitrage Bond EstimatesAs explained, the data used to estimate the level of arbitrage bonds under a broader definition of tax arbitrage included information on 310 of the 348 nonprofit hospitals that borrowed using tax-exempt debt in 2002.

  • Section 34-32-103 (13) has several grammatical and technical errors.

  • Interest Cost Measures When debt is initially issued, the key measurements for interest cost or yield are:  Arbitrage Bond Yield - Takes into account interest rates, original issue premiums and discounts and the cost of bond insurance or other credit enhancement.

  • Develop cash flows for bond anticipation notes, taking into consideration the Arbitrage Bond regulations promulgated by the Internal Revenue Service.

  • Failure to comply with federal guidelines could transform the debt into an Arbitrage Bond.

  • Interest Cost Measures When debt is initially issued, the key measurements for interest cost or yield are: ▪ Arbitrage Bond Yield - Takes into account interest rates, original issue premiums and discounts and the cost of bond insurance or other credit enhancement.

Related to Arbitrage Bond

  • Performance Bond means the financial security for performance a USF Service Provider must furnish in accordance with section 54 of this RFA;

  • Senior Bonds means all Bonds issued as Senior Bonds in compliance with the provisions of the Indenture.

  • Debt bondage means the status or condition of a debtor arising from a pledge by the debtor of his or her personal services or of those of a person under his or her control as a security for debt, if the value of those services as reasonably assessed is not applied

  • Tax Exempt Bond-Financed Development means a Development which has been financed by the issuance of tax-exempt bonds subject to applicable volume cap pursuant to Section 42(h)(4) of the IRC.

  • Payment Bond is one executed in connection with a contract to assure payment as required by law of all persons supplying labor and material in the execution of the work provided for in the contract.