Timing, as they say, is everything. The tax-exempt bond rules are full of deadlines and sunsets, both before and after the issue date and before and after the project is finished. Here is a diagram of how some of these rules work together. It’s by no means exhaustive, but certainly exhausting. Maybe you’ll find it helpful; it’s designed to be printed on 11 x 17 paper, for those who prefer the analog version, and it’s suitable for framing for those who have empty space on their office walls. We’ll update it from time to time. Enjoy.