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FINANCIAL TRANSACTIONS 1189 Tax Lawyer, Vol. 55, No. 4 FINANCIAL TRANSACTIONS SUBMITTED BY THE COMMITTEE ON FINANCIAL TRANSACTIONS: GREGORY MAY, COMMITTEE CHAIR; ALAN L. KENNARD AND MATTHEW A. STEVENS, SUBCOMMITTEE CO-CHAIRS ON CURRENT DEVELOPMENTS* Regulations Qualified Reopenings In Treasury Decision 8934, 2001-12 I.R.B. 904, the Service promulgated final regulations dealing with qualified reopenings of debt securities. Issuers of publicclytraded debt securities have often preferred to issue...

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