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The Bond Buyer: Is advance refunding back in play?

02/09/2023

"The Tax Cuts and Jobs Act of 2017 opened my eyes to the fact that existing municipal bond-friendly elements face a new existential threat from a general policy perspective,' said Tom Kozlik, head of public policy and municipal strategy at HilltopSecurities. "Policymakers prioritized a tax cut above issuers ability to use tax-exempts for advance refundings and they almost prioritized the tax cut above private activity bonds."

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