A. Included Training: The issuer will use its best efforts to ensure that any officers and employees responsible for carrying out these procedures are properly trained for that responsibility. Such training will include:
1. Ensuring access to the necessary records;
2. Ensuring that such persons have reviewed a copy of these procedures and the tax certificates and Form 8038-G related to the relevant bond issues;
3. Permitting attendance on free educational conference calls or webinars sponsored by the Internal Revenue Service, bond related professional associations or law firms;
4. Permitting access to free educational websites, such as: http://www.irs.gov/taxexemptbond/index.html
.
B. Conferences; Reference Materials: Cost permitting, such training may also include attendance at educational conferences and maintaining tax exempt bond related reference materials. (2019 Compilation)