As bond counsel (or financial advisor, underwriter, etc.) for the issuer, what TIN do I provide for the subscription – the TIN for the issuer or the conduit borrower?
When entering a subscription, you provide the tax identification number (TIN) of the “issuer” – the Government body or other entity that issues state or local government bonds described in section 103 of the Internal Revenue Code [344.1]. The SLGS securities will be issued to, and owned by, the issuer.