We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 3 of 3
Most popular |Most recent


Release of new industry guidance: a reason for issuers to revisit and revise pension disclosures in offering documents

USA - May 25 2012 Last week, the National Association of Bond Lawyers ("NABL"), working collaboratively over 15 months and five drafts with issuers, underwriters, accountants, institutional investors, and other industry professionals, published its "Considerations in Preparing Disclosure in Official Statements Regarding an Issuer's Pension Funding Obligations (Public Defined Benefit Pension Plans)" (the "NABL Guidance") to provide guidance to issuers regarding pension disclosure obligations....


IRS sending compliance check questionnaires to 300 issuers and conduit borrowers

USA - June 1 2011 On May 24, 2011, the Internal Revenue Service Office of Tax Exempt Bonds (the "TEB") announced it will be sending a compliance check questionnaire to 300 issuers and conduit borrowers of tax-exempt advance refunding bonds issued between July 1, 2009 and June 30, 2010....


Massachusetts Supreme Judicial Court rules commercial landlords have duty to exercise reasonable care to correct unsafe conditions upon written notice

USA - March 14 2011 In the case of Bishop v. TES Realty Trust (March 1, 2011), the Massachusetts Supreme Judicial Court ("SJC") interpreted Mass. Gen. Laws ch. 186, 191 as requiring commercial landlords to take reasonable care to correct unsafe conditions described in a written notice from a commercial tenant....