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  • Trustees May Be a Target of IRS Audits ( May 2004 )
    Nixon Peabody LLP

    A recent article in <i>The Bond Buyer</i> reported that the IRS will begin an audit program sweep this summer to examine whether the failure by trustees to roll escrow funds held under refunding escrows for tax-exempt issues into zero-interest rate State and Local Government Series (SLGS) securities may have resulted in issuer arbitrage violations.
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