Article: Low interest rates push Sonoma County, Calif., to market federally taxable pension bonds. (Deal in the Spotlight)

LOS ANGELES - Sonoma County, Calif., plans a $97.5 million pension obligation bond sale this week on a federally taxable basis amid signs that many other issuers are preparing similar deals.

Such financings -- which can help issuers extinguish their unfunded pension liability -- are getting a serious look because of a window of opportunity provided by low interest rates

Sonoma County hopes to save money by prepaying its pension obligation, on which it now pays an 8.25% assumed interest rate, and replacing it with bonds carrying a lower interest rate.

Arbitrage rules imposed by the federal Tax Reform Act of 1986 essentially prohibited such ...

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