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	<title>National Public and Health &amp; Education Finance</title>
	<description>Publications and news for Chapman&#039;s National Public and Health &amp; Education Finance Group.</description>

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		<category>Client Alert</category>
		<title>Financial Regulatory Agencies Propose Rule Mandated by the Financial Data Transparency Act</title>
		<link>https://www.chapman.com/publication-10084.html</link>
		<description><![CDATA[ On August 22, 2024, a proposed rule (the &ldquo;Proposed Joint Rule&rdquo;) mandated by the Financial Data Transparency Act of 2022 (the &ldquo;FDTA&rdquo;) and adopted by nine federal financial regulators, including the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo; and, together with the other eight regulators, the &ldquo;Covered Agencies&rdquo;), was published in the Federal Register.&nbsp; ]]></description>
		<pubDate>Thu, 05 Sep 2024 09:00:00 -0400</pubDate>
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		<category>Client Alert</category>
		<title>Congress Acts to Preserve the Increased Debt Eligibility Threshold of the Small Business Reorganization Act of 2019</title>
		<link>https://www.chapman.com/publication-1156.html</link>
		<description><![CDATA[ On February 19, 2020, the Small Business Reorganization Act came into effect and Debtors with aggregate liabilities that do not exceed $2,566,050 were provided an opportunity to resolve their outstanding liabilities. But even before the SBRA could see its first successes (or failures), the Coronavirus Aid, Relieve and Economic Security Act of 2020 increased a small business&rsquo;s debt threshold to $7.5 million. ]]></description>
		<pubDate>Tue, 28 Jun 2022 09:00:00 -0400</pubDate>
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		<category>Chapman Insights</category>
		<title>Impact Investing – Elevating Racial Equity in the Municipal Bond Market</title>
		<link>https://www.chapman.com/publication-10005.html</link>
		<description><![CDATA[ The Public Finance Initiative (PFI) and the National League of Cities (NLC) have launched the Bond Markets and Racial Equity Project to identify the factors in a municipal bond issuance that signal progress toward racial equity and income equality to investors and other stakeholders. Additionally, PFI and NLC will use the Project to develop resources that can be used by governmental issuers to center racial equity in municipal bond-funded infrastructure investments and to measure how social determinants of equity change over time on a uniform basis. The unprecedented Project is funded by a $4M grant from the Robert Wood Johnson Foundation. By funding the Project, the Foundation aims to help issuers leverage the municipal bond market in a meaningful way to help correct racial and economic inequities.&nbsp; ]]></description>
		<pubDate>Thu, 24 Feb 2022 09:00:00 -0500</pubDate>
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		<category>Client Alert</category>
		<title>IRS Revises Form 8038-CP for 2022</title>
		<link>https://www.chapman.com/publication-10000.html</link>
		<description><![CDATA[ The Internal Revenue Service (&ldquo;IRS&rdquo;) has released a revised Form&nbsp;8038‑CP, Return for Credit Payments to Issuers of Qualified Bonds, including new Schedule&nbsp;A, Specified Tax Credit Bonds Interest Limitation Computation and related instructions. The form and instructions were updated to accommodate electronic filing of Form 8038‑CP in 2022. ]]></description>
		<pubDate>Fri, 14 Jan 2022 09:00:00 -0500</pubDate>
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		<category>Client Alert</category>
		<title>LIBOR Transition Regulations Finalized</title>
		<link>https://www.chapman.com/publication-9996.html</link>
		<description><![CDATA[ The IRS published final LIBOR transition regulations in the Federal Register on January 4, 2022. The regulations allow modifications of debt instruments and other contracts to replace LIBOR without triggering a reissuance or deemed exchange if certain conditions are met. ]]></description>
		<pubDate>Tue, 11 Jan 2022 09:00:00 -0500</pubDate>
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		<category>Article</category>
		<title>Tax-Exempt Bond Securitization</title>
		<link>https://www.chapman.com/publication-1238.html</link>
		<description><![CDATA[ This article in the Journal of Taxation of Financial Products outlines tax-exempt municipal debt securitization transactions and associated tax issues. Chapman authors, David Nirenberg, Brent Feller, and Steven Kopp, provide an in-depth look at the primary tax issues for parties to both single-class and multiple-class tax-exempt bond securitization transactions. ]]></description>
		<pubDate>Tue, 30 Nov 2021 09:00:00 -0500</pubDate>
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		<category>Client Alert</category>
		<title>SEC Charges School District and Former CFO with Materially Misleading Investors</title>
		<link>https://www.chapman.com/publication-1237.html</link>
		<description><![CDATA[ On September&nbsp;16, 2021, the Securities and Exchange Commission charged Sweetwater Union High School District, a San Diego County, California, school district serving approximately 47,000&nbsp;students, and its former Chief Financial Officer, Karen&nbsp;Michel, with making material misstatements and omissions in connection with the District&rsquo;s April&nbsp;2018 $28&nbsp;million bond issue. ]]></description>
		<pubDate>Mon, 27 Sep 2021 09:00:00 -0400</pubDate>
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		<category>Chapman Insights</category>
		<title>Screening for ESG Criteria in Lending and Investment Transactions</title>
		<link>https://www.chapman.com/publication-1236.html</link>
		<description><![CDATA[ Lenders and investors are taking different approaches to building ESG portfolios based on the entity&rsquo;s own preferences and values. However, one widely used tool involves screening of select assets or transactions that align with those values. ]]></description>
		<pubDate>Mon, 13 Sep 2021 09:00:00 -0400</pubDate>
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		<category>Article</category>
		<title>Potential Federal Tax Reissuance Concerns Involving a Transition from LIBOR to an Alternate Rate</title>
		<link>https://www.chapman.com/publication-1235.html</link>
		<description><![CDATA[ In 2017, the Financial Conduct Authority, the U.K. authority that oversees the London interbank offered rate, announced that LIBOR may be phased out after the end of 2021. The announcement applied to all currency and term variants of LIBOR, including U.S. dollar denominated LIBOR. ]]></description>
		<pubDate>Mon, 30 Aug 2021 09:00:00 -0400</pubDate>
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		<category>Chapman Insights</category>
		<title>U.S. Commits to Cutting Carbon Emissions in Half by 2030</title>
		<link>https://www.chapman.com/publication-1226.html</link>
		<description><![CDATA[ At today&rsquo;s Earth Day Climate Summit, President Joe Biden announced to world leaders that the United States is committed to cutting its greenhouse gas emissions by 50% to 52% from 2005 levels by 2030.  ]]></description>
		<pubDate>Thu, 22 Apr 2021 09:00:00 -0400</pubDate>
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