Student Loan Bond Market: Diminished, But Functioning

Law360, New York (November 24, 2015, 12:23 PM EST) -- The IRS issued Notice 2015-78 ("2015 Student Loan Notice" or "notice") on Nov. 13, 2015. To some, it was unclear why the IRS would bother issuing any guidance for a narrow type of tax-exempt bond that is issued in a vastly diminished volume as a result of changes in federal higher education laws. However, the perceived need for this notice may have originated, at least in part, in Private Letter Ruling 201447023 ("2014 PLR"), discussed here....

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