Arbitrage Services

2026-11-03

1 . Maintain and update an annual arbitrage compliance schedule for all active bond issues and advise the County on upcoming deadlines and required actions . 2 . Review each bond issue annually to determine rebate and yield - restriction applicability under federal tax regulations . 3 . Conduct all necessary arbitrage rebate , yield - restriction , and related calculations and provide complete supporting worksheets and documentation . 4 . Analyze investment earnings for each issue , compare them to allowable bond yields , and identify any potential rebate liabilities or compliance risks . 5 . Prepare all IRS forms , certifications , and compliance documents required for rebate or yield - restriction reporting and submit them to the County for filing . 6 . Prepare and deliver a written report for each computation period summarizing methodologies , assumptions , results , conclusions , and overall regulatory compliance status . 7 . Monitor changes in federal tax law , Treasury regulations , and IRS guidance affecting arbitrage compliance and promptly notify the County of any impacts .

New Mexico

2026-05-02