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Bluebook Basics

• Introduction to Bluebooking
• Secondary Sources

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The William Taylor Muse Law Library (804) 289-8685 Email Library Hours

The Bluebook

Law students and practitoners rely on The Bluebook,  a uniform citation system, currently in its 21st edition. The Bluebook differentiates between the non-academic citation, used in court documents, and the academic citation, used in law review footnotes.

Remember , you are learning the skill of finding and reading set of rules, understanding them and applying them to your situation. If you learn to apply one set of rules, you've developed the skill to apply the next set. 

Basic Bluebooking

The following are single page tip sheets on basic non-academic Bluebooking, provided courtesy of the Law Library at the Pace Law School:

• Bluebooking Secondary Sources
• Bluebooking Case Law
• Bluebooking Statutes

Why Do We Use the Bluebook?

"The central function of a legal citation is to allow the reader to efficiently locate the cited source."  The Bluebook: A Uniform System of Citation  1 (Columbia Law Review Ass'n et al. eds., 21st ed. 2020). 

Citations in legal writing serve two purposes:

• Attribution - to identify the source of ideas expressed in the text, and
• Support - to direct the reader to specific authority supporting the proposition in the text

Avoid accidental plagiarism by citing a source for any idea that is not original.

The Bluepages (Non-academic) v. the White Pages (Academic)

The Bluepages section of the Bluebook  addresses non-academic citation. It is citation for practitioners and law clerks. Here you will find guidance and examples of citation formats that you will use when writing your memoranda, briefs, and other court documents.

Turn to page IX of the Bluebook to see the Table of Contents listing the topics covered in the Bluepages, including:

• Typeface Conventions (italics v. underlining)
• Citation Sentences and Clauses
• Introductory Signals
• Citation of Sources of Authorities (primary, secondary, and the Internet)
• Explanatory Parentheticals

Page 4 has a helpful table that sets out the differences between the typeface used in non-academic and academic citation.

The white pages in the Bluebook  address academic citation. It is citation for law reviews, journals, and other academic legal publications. The white pages expand on the rules included in the Bluepages. N.B. The citations in the white pages use large and small capital letters. If you consult the examples here remember that l arge and small caps are never used in non-academic citation.

The Organization of the Bluebook

• Inside front cover of the Bluebook
• Contains Quick Reference Guide to Law Review Footnotes--this is the format used for academic legal citation.
• Table of Contents
• Highlights the non-academic  legal citation rules (Bluepages), academic legal citation rules (white pages), and tables. 
• The Bluepages
• Contains rules and introduction about the basic legal citation for practitioners and law clerks.
• More difficult citation questions may require you to consult the white pages. 
• Contain general rules of citation and style for use in legal writing.  
• Rules 10-19
• Contain rules for specific types of materials, such as cases, statutes, and secondary sources.  
• Rules 20-21 
• Contain rules governing citation of foreign and international materials. 
• Tables T1 - T16
• Contain overall general rules that should be consulted in connection with any of the Rules 1-21 where needed. 
• Contain guidance on case law and statutory citation by jurisdiction and includes tables of abbreviatiions.  
• Use the Index to locate rules of citation you are looking for.  
• Inside back cover of the Bluebook
• Contains Quick Reference Guide to Court Documents and Legal Memoranda--this is the format used for non-academic legal citation. 
• Outside back cover of the Bluebook
• Contains an outline of the Bluebook contents. 
• Next: Case Law >>
• Last Updated: Aug 5, 2022 2:31 PM
• URL: https://law-richmond.libguides.com/BluebookBasics

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NOTE: Some states allow companies to utilize electronic signatures in documents from companies such as DocuSign. NAIC specifications do not allow for any image or DocuSign and DocuSign Envelop PDFs. Therefore, the PDFs cannot be made available to state insurance regulators. If regulators cannot access the PDFs, they may contact the companies and the filings may be considered “Not Filed.”

The NAIC Financial Data Repository (Database) is updated every year by the National Association of Insurance Commissioners (NAIC) on behalf of and at the direction of its members, the state insurance commissioners.

Participation in the Database provides essential data for the Insurance Regulatory Information System (IRIS) Financial Ratio Reports, risk-based capital analysis, and other solvency-related reviews of individual companies, including reporting compliance and financial analysis. This serves to assist in preventing insolvencies for which liability is imposed on insurers under state guaranty fund laws. It also serves several other regulatory information needs, such as mandated: experience analysis for particular lines or sublines for individual companies and groups; general market structure and performance analysis; and statistics by company, groups or the industry as a whole.

It is extremely important that all filings are accurate, complete, and timely. The NAIC will be working to ensure that companies have complied with electronic filing requirements and financial reporting requirements contained in the Blanks, Annual Statement Instructions and Purposes and Procedures Manual of the NAIC Investment Analysis Office , and any data validation failures are resolved.

Steps to Completing a Financial Statement Filing

• Complete the financial statements using software from an approved vendor.  See list of approved vendors.
• Transmit your filing to the NAIC via the Internet. Links for Internet Filing are provided to the right.

Click  HERE  to access the following resources maintained by the Blanks (E) Working Group:

• Revisions to the Annual Statement Instructions
• Revisions to the Annual Statement Blanks
• Filing Issues/Additional Guidance
• Electronic Filing Directives
• AVR/IMR Reporting 
• Valid Designation, Administrative Symbol and Market Indicator Combinations

Additional NAIC Accounting and Reporting Resources:

• Structured Securities Group (SSG) 
• Reinsurance (E) Task Force
• Capital Adequacy (E) Task Force (Risk-Based Capital) 
• Statutory Accounting Principles (SAP) (E) Working Group
• Updates to the Accounting Practices & Procedures (AP&P) Manual

Internet Filing Login

File Annual & Quarterly financial statements online Financial Internet Filing Online User's Guide

• Payment Instructions & Fee Schedules
• Industry Financial Filing-Individual Remittance Advice
• I ndustry Financial Filing-Combined Remittance Advice
• Industry Financial Filing-Group Remittance Advice
• Frequently Asked Questions
• State Filing Instructions and Checklists
• Filing Participation Packet 
• 2023 Annual 2024 Quarterly Financial Statement Filing Deadlines
• Annual, Quarterly, and Risk-Based Capital Approved Software Vendors
• Formulas for Life, Health & Annuity Guaranty Association Assessable Premium Exhibit – Part 2
• Accounting Practices and Procedures (AP&P) Manual 
• Annual Statement Blanks
• Annual Statement Instructions 
• Purposes & Procedures Manual of the NAIC Investment Analysis Office
• Guide to Compliance with State Audit Requirements 
• Listing of Companies 
• Retaliation: A Guide to State Retaliatory Taxes, Fees, Deposits and Other Requirements
• Risk-Based Capital (RBC) Forecasting Products 
• Statutory Accounting Principles (SAP) Self-Study Program 
• States' Prescribed Differences from NAIC Statutory Accounting Principles (SAP)
• Assistance with Annual and Quarterly Statement Completion

For questions about statement filing: (816) 783-8400

For questions about the database & electronic filing: (816) 783-8600  or  [email protected]

For questions about filing fees or accounts receivable: (816) 783-8089  or  [email protected]

For questions about NAIC Numbers or cocodes call: (816) 783-8600

Electric Vehicles

• Tesla Model Y
• Ford Mustang Mach E
• Ford F-150 Lightning

In April, Tesla prices were higher month-over-month but lower year-over-year

Tesla posted larger-than-average ATP (average transaction price) increases month-over-month in April, but its prices were lower year-over-year, reports Kelley Blue Book.

April saw Tesla post a month-over-month ATP increase of 5.7% compared to March, but the EV giant’s prices were lower year-over-year by 3.3%, according to EV transaction price data from Kelley Blue Book’s newly released April Average Transaction Price report.

Tesla prices have been a key driver of volatile price dynamics in both the luxury and EV markets because it’s the highest-volume seller in both segments. Tesla prices plummeted from $62,269 in January 2023 to $50,099 in December 2023, a decline of 19.5%.

EV transaction prices in April were essentially flat compared to March – up roughly 0.1% – at $55,252, an increase of only $75 from the prior month. Year-over-year, the average transaction price for an EV was down 8.5%, thanks in part to price pressure on EVs driven by slowing sales, healthy inventory, and more competition.

EV incentive packages remain well above the industry average, in many cases more than 15-20% of the average transaction price.

Some popular EVs posted significant year-over-year price reductions in April – Ford F-150 Lightning’s transaction prices were down 23%, Ford Mustang Mach-e’s were down 15%, Tesla Model Ys were down 12%, and Hyundai Ioniq 6s were down 10%.

However, most EVs presently transact for prices lower than a year ago by approximately 4-5%.

Read more: Higher Tesla Model 3 prices bumped up EV prices overall in March

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Tesla is a transportation and energy company. It…

Michelle Lewis is a writer and editor on Electrek and an editor on DroneDJ, 9to5Mac, and 9to5Google. She lives in White River Junction, Vermont. She has previously worked for Fast Company, the Guardian, News Deeply, Time, and others. Message Michelle on Twitter or at [email protected]. Check out her personal blog.

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Pelosi Attacker’s Sentencing Hearing Reopened Over ‘Error’

LET HIM SPEAK

The court said it was a mistake not to “personally ask” David DePape if he had anything to say at the hearing where he was sentenced to 30 years in federal prison.

Alan dershowitz gets into courtroom spat at trump trial.

ORDER IN THE COURT

Security quickly shut down the exchange and asked Dershowitz, a Fox News regular, to return to his seat.

Nascar stars start wild trackside brawl after gnarly crash.

CAUGHT ON CAMERA

Fans watching the All-Star Race on Sunday were treated to a fireworks show following the race—just not the kind they were expecting.

Fda greenlights musk’s neuralink to take major step forward.

FULL STEAM AHEAD

Neuralink is seeking to fix a problem that arose in its first subject—namely, several small wires connected to the brain-implanted device had come out of position.

Watch: jake paul prays after his jet is struck by lightning.

‘GODS OF WAR’

The boxer was flying home from a bizarre press conference with upcoming opponent Mike Tyson when his private jet was rocked by what he said was lightning.

Baltimore bridge collapse ship finally escorted back to port, tugboats started pushing the giant ship on its slow voyage almost eight weeks after the deadly disaster., next u.k. pm bombarded by ‘baby reindeer’ stalker: report.

‘STUPID LITTLE BOY’

Fiona Harvey allegedly sent hundreds of emails to Keir Starmer.

Home rfk jr. claims as voting address isn’t even his: report.

IN FORECLOSURE

The New York address is owned by a longtime friend of Kennedy’s, according to the New York Post.

Samuel alito sold anheuser-busch stock during right-wing boycott: report.

SUSPICIOUS TIMING

Brett Bachman

Night Editor

Oliver DoulieryAFP via Getty Images

U.S. Supreme Court Justice Samuel Alito sold off a chunk of stock in Anheuser-Busch Inbev in August 2023, just as a vicious right-wing boycott campaign of the company was reaching full swing, according to financial disclosure reports first spotted by the Substack page Law Dork . The boycott was ostensibly in reaction to a limited social media partnership between trans influencer Dylan Mulvaney and Bud Light , one of AB-Inbev’s best-selling brands. The boycott campaign turned out to be a rare success for anti-LGBTQ activists, likely leading to more than $1 billion in lost sales and at one point wiping up to $27 billion off the company’s market cap . Alito did not respond to Law Dork’s request for comment, though the disclosure raises questions about his political activities just as the High Court faces numerous ethical scandals. Last week it was revealed that an upside down American flag was spotted outside Alito’s home in the days leading up to President Joe Biden ’s inauguration. The symbol was widely adopted at the time by backers of then-President Donald Trump’s “Stop the Steal” movement. The revelation has led to numerous calls for Alito to recuse himself from 2020 election-related cases that come before the court.

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After Three Months of Declines, New-Vehicle Prices Reversed Course in April, According to Latest Kelley Blue Book Estimates

Tuesday May 14, 2024

Article Highlights

• New-vehicle average transaction prices (ATP) in April increased month over month for the first time in 2024, rising to $48,510, a 2.2% jump from the revised March price of $47,481.
• Incentives fell back to 6.3% of ATP. Incentives in April were 80% higher than one year ago when available inventory was substantially lower.
• Volatile Tesla prices stabilized and, at the end of April, were higher month over month by 5.7% but remained lower year over year by more than 3%.

ATLANTA, May 14, 2024  – A downward slide in new-vehicle prices through the first quarter of 2024 reversed course in April, with average transaction prices (ATPs) increasing by 2.2% to $48,510, the highest prices since December 2023. The April price estimates were released today by Kelley Blue Book, a Cox Automotive brand. Year over year, new-vehicle transaction prices were lower by 0.5%.

NEW-VEHICLE AVERAGE TRANSACTION PRICE

New-vehicle incentive levels retreated last month as well. The average incentive package in April was 6.3% of the average transaction price, according to Kelley Blue Book estimates, down from 6.6% in the prior month. The incentive decline in April was the first decrease since October 2023, when incentive levels ticked lower to 4.7% from 4.8% in September.

INDUSTRY AVERAGE TRANSACTION PRICE VERSUS INDUSTRY AVERAGE INCENTIVE SPEND AS % OF ATP

Driven partly by fewer selling days, new-vehicle sales volume in April was lower month over month. At 15.7 million in April, the seasonally adjusted annual rate (SAAR) of sales, however, was marginally higher versus March and flat year over year. New-vehicle inventory levels – a key driver of price and incentives – at the start of April were estimated by vAuto, a Cox Automotive brand, to be higher year over year by 46%. Inventory, however, was mostly unchanged month over month, suggesting the rapid increase in available supply has slowed. The increase in available inventory has kept downward pressure on prices and is one reason average transaction prices in April were lower year over year.

“The month-over-month increase in pricing in April is likely just a reflection of some pullback on incentives compared to the end of Q1, in March, when many automakers were pushing discounts to hit a strong finish to the quarter,” said Erin Keating , executive analyst at Cox Automotive. “Still, prices are down year over year. Affordability challenges continue to lurk, and as inventory slowly builds, we can expect to see incentives slowly grow through the remainder of 2024 to help keep any sales momentum alive.”

Luxury Vehicle Share and Prices Push Overall ATP Higher

The share of new-vehicle sales from luxury brands in April was 18.4%, according to the Kelley Blue Book analysis, equal to the share in March and higher than the 18.2% in April 2023. Luxury transaction prices increased 2.4% from the prior month and incentives were notably lower, at 6.0% of ATP, down from 7.4% of ATP in March.

Tesla, the luxury market leader, posted larger-than-average ATP increases month over month in April, with a gain of 5.7% compared to March. Volvo also posted higher-than-average ATP increases last month. All other luxury makes posted month-over-month gains less than the luxury vehicle average gain of 2.4%.

Still, luxury brand prices in April were lower by 2.1% year over year, indicating that price pressure remains front and center. In April 2023, the average price paid for a new luxury vehicle was a revised $65,418. Last month, luxury ATPs were $64,076. Luxury brand incentive levels were higher year over year by 86%, rising from 3.6% of ATP in April 2023 to 6.0% last month.

PRICE CHANGE PERCENTAGE BY AUTOMAKER

Non-Luxury Vehicles Prices Jump in April But Remain Lower Year Over Year

After declining month over month in January, February and March, non-luxury vehicle prices reversed course and increased in April, rising to $44,989 from a revised $44,078 in March. Prices of non-luxury vehicles were higher month over month in April by 2.1% and were mostly flat year over year, down by only 0.2%.

Higher prices for pickup trucks helped push non-luxury vehicle prices higher. The average transaction price for a full-size pickup truck in April, at $66,631, was higher year over year by 2.8%. The small and mid-size pickup segment, which includes the popular new Toyota Tacoma, posted a month-over-month price increase of 3.3%. Average transaction price: just shy of $43,000. Unlike the broader market, pickup truck prices in April were also higher year over year.

In April, incentives for non-luxury brands were flat compared to March, holding steady at 6.4% of ATP. Incentives in April were higher year over year by 85%.

Tesla Prices Increase for Second Consecutive Month

Tesla prices, which plummeted from $62,269 in January 2023 to $50,099 in December 2023, a decline of 19.5%, have been a key driver of volatile price dynamics in both the luxury market and the electric vehicle market – Tesla is the highest volume seller in both segments, No. 1 in luxury and No. 1 in EVs.

Electric vehicle transaction prices in April were essentially flat versus March – up roughly 0.1% – at $55,252, an increase of only $75 from the prior month. Year over year, the average transaction price for an EV was down 8.5%, thanks in part to price pressure on EVs driven by slowing sales, healthy inventory, and more competition. Electric vehicle incentive packages remain well above the industry average, in many cases more than 15-to-20% of ATP.

While some high-profile and popular EVs posted significant year-over-year price reductions in April – the Ford Lightning, transaction prices down 23%; the Ford Mustang Mach-e, down 15%; the Tesla Model Y, down 12%; and the Hyundai Ioniq 6, down 10% – most EVs today are transacting for prices lower than one year ago by approximately 4-to-5%.

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Rocket report: starship stacked; georgia shuts the door on spaceport camden, united launch alliance is under pressure to ramp up the flight rate for the new vulcan rocket..

Stephen Clark - May 17, 2024 11:00 am UTC

Welcome to Edition 6.44 of the Rocket Report! Kathy Lueders, general manager of SpaceX's Starbase launch facility, says the company expects to receive an FAA launch license for the next Starship test flight shortly after Memorial Day. It looks like this rocket could fly in late May or early June, about two-and-a-half months after the previous Starship test flight. This is an improvement over the previous intervals of seven months and four months between Starship flights.

As always, we welcome reader submissions , and if you don't want to miss an issue, please subscribe using the box below (the form will not appear on AMP-enabled versions of the site). Each report will include information on small-, medium-, and heavy-lift rockets as well as a quick look ahead at the next three launches on the calendar.

Blue Origin launch on tap this weekend.  Blue Origin plans to launch its first human spaceflight mission in nearly two years on Sunday . This flight will launch six passengers on a flight to suborbital space more than 60 miles (100 km) over West Texas. Blue Origin, Jeff Bezos's space company, has not flown people to space since a New Shepard rocket failure on an uncrewed research flight in September 2022. The company successfully launched New Shepard on another uncrewed suborbital mission in December.

Historic flight  ... This will be the 25th flight of Blue Origin's New Shepard rocket, and the seventh human spaceflight mission on New Shepard. Before Blue Origin's rocket failure in 2022, the company was reaching a flight cadence of about one launch every two months, on average. The flight rate has diminished since then. Sunday's flight is important not only because it marks the resumption of launches for Blue Origin's suborbital human spaceflight business, but also because its six-person crew includes an aviation pioneer. Ed Dwight, 90, almost became the first Black astronaut in 1963. Dwight, a retired Air Force captain, piloted military fighter jets and graduated test pilot school, following a familiar career track as many of the early astronauts. He was on a short list of astronaut candidates the Air Force provided NASA, but the space agency didn't include him. Dwight will become the oldest person to ever fly in space.

Spaceport Camden is officially no more.  With the stroke of a pen, Georgia Governor Brian Kemp signed a bill that dissolved the Camden County Spaceport Authority, Action News Jax reported . This news follows a referendum in March 2022 where more than 70 percent of voters rejected a plan to buy land for the spaceport on the Georgia coastline between Savannah and Jacksonville, Florida. County officials still tried to move forward with the spaceport initiative after the failed referendum, but Georgia's Supreme Court ruled in February that the county had to abide by the voters' wishes.

$12 million for what? ... The government of Camden County, with a population of about 55,000 people spent $12 million on the Spaceport Camden concept over the course of a decade. The goal of the spaceport authority was to lure small launch companies to the region, but no major launches ever took place from Camden County. State Rep. Steven Sainz, who sponsored the bill eliminating the spaceport authority, said in a statement that the legislation "reflects the community's choice and opens a path for future collaborations in economic initiatives that are more aligned with local needs." (submitted by zapman987)

The Rocket Report: An Ars newsletter

Polaris Spaceplanes moves on to bigger things.  German startup Polaris Spaceplanes says it is progressing with construction of its MIRA II and MIRA III spaceplane prototypes after MIRA, a subscale test vehicle, was damaged earlier this year, European Spaceflight reports . The MIRA demonstration vehicle crash-landed on a test flight in February. The incident occurred on takeoff at an airfield in Germany before the vehicle could ignite its linear aerospace engine in flight. The remote-controlled MIRA prototype measured about 4.25 meters long. Polaris announced on April 30 that will not repair MIRA and will instead move forward with the construction of a pair of larger vehicles.

Nearly 16 months without a launch  ... The MIRA II and MIRA III vehicles will be 5 meters long and will be powered by Polaris's AS-1 aerospike engines, along with jet engines to power the craft before and after in-flight tests of the rocket engine. Aerospike engines are rocket engines that are designed to operate efficiently at all altitudes. The MIRA test vehicles are precursors to AURORA, a multipurpose spaceplane and hypersonic transporter Polaris says will be capable of delivering up to 1,000 kilograms of payload to low-Earth orbit. (submitted by Jay500001 and Tfargo04)

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The most stolen cars in America? See the list for 2023

For years, full-size pickups had topped the list of America's most stolen vehicles. That’s no longer true.

Kia and Hyundai models now hold the top three spots in a 2023 ranking of stolen vehicles , according to a Thursday report from the National Insurance Crime Bureau , a not-for-profit organization that partners with member insurance companies to combat insurance fraud and theft. 

Social media videos that expose vulnerabilities in the automakers’ vehicles likely played a role in their increased theft, the organization said.  

Hyundai Elantras were stolen more than 48,000 times and Hyundai Sonatas were stolen more than 42,000 times, according to the report. The Kia Optima experienced the third-highest volume of thefts, at more than 30,000. 

The analysis is based on the 1,020,729 vehicle thefts from 2023 reported to law enforcement and entered into the FBI’s National Crime Information Center .

What vehicle is most often stolen?

The top 10 stolen vehicles for 2023, according to the report:

• Hyundai Elantra: 48,445 thefts
• Hyundai Sonata: 42,813 thefts
• Kia Optima: 30,204 thefts
• Chevrolet Silverado 1500: 23,721 thefts
• Kia Soul: 21,001 thefts
• Honda Accord: 20,895
• Honda Civic: 19,858
• Kia Forte: 16,209
• Ford F150 Series Pickup: 15,852
• Kia Sportage: 15,749

It's a new look for the list, which had included a full-size pickup truck in the top three models going back to 2011. 

Some models may be more vulnerable to theft because they are common on U.S. roads. 

Half of the models in the list (the Honda Accord, Ford F-Series Pickup, Honda Civic, Chevrolet Silverado and Hyundai Sonata) are also listed as among the top 10 most popular cars in the U.S. as of 2022, according to a report from Insurify, an insurance comparison platform, based on their database of over 4.6 million car insurance applications.

Why Kia, Hyundai thefts are up  

Theft claims for 2003-2023 Hyundai and Kia models in the first half of 2023 were more than 10 times higher than thefts in the same period three years prior, according to a December report from the Highway Loss Data Institute, an insurance research group. 

The spike in thefts has been blamed on a lack of theft immobilizers in many Hyundai and Kia vehicles, a security flaw that spread on social media.

Auto recall: Hyundai and Kia working to repair 3.3 million cars 7 months after fire hazard recall

The Korean automakers earlier this year agreed to a $145 million class-action settlement and are set to award eligible car owners who had their vehicles stolen. A judge is expected to give final approval to the order this summer. 

Hyundai spokesperson Ira Gabriel said the company has launched "wide-ranging initiatives" to enhance vehicle security and is committed to "comprehensive actions" to assist those affected by vehicle thefts.

Kia spokesman James Bell said the automaker also taking comprehensive action to enhance the security of its vehicles, and has "seen reports of decreases in vehicle thefts in several cities."

"We remain focused on working with law enforcement agencies across the country and moving forward to continue to combat car theft and the role social media has played encouraging it," Bell said in an emailed statement.

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• Government & Policy

Green Book: What It is, How It Works, Types

Michelle P. Scott is a New York attorney with extensive experience in tax, corporate, financial, and nonprofit law, and public policy. As General Counsel, private practitioner, and Congressional counsel, she has advised financial institutions, businesses, charities, individuals, and public officials, and written and lectured extensively.

Katrina Ávila Munichiello is an experienced editor, writer, fact-checker, and proofreader with more than fourteen years of experience working with print and online publications.

What Is a Green Book?

The term Green Book refers to a comprehensive guide or report provided by government agencies and bodies. Green Books are used for a variety of purposes depending on the issuing entity. Some Green Books provide guidance on how to deal with and process financial transactions while others may provide the general public with projections about the economy and overall market. These publications are generally updated on a consistent basis and can be found across the globe, including the United States, Canada, and the United Kingdom.

Key Takeaways

• A Green Book is a guide or report published by government agencies or bodies.
• Green Books can be published for a variety of purposes depending on the issuing entity.
• The purpose and context of a Green Book depend on who issues it.
• In the U.S., Green Books may offer guidance on how to process automated government payments and transfers, or they can provide market projections to the Federal Open Market Committee to help it with monetary policy decisions.
• Green Books are different from other color-noted books, which include the Blue and Beige Books.

How Green Books Work

Green Books are published by various levels of government, including those at the local, state, county, and federal levels. The intent is to provide market participants, such as the general public, investors, corporations , and business leaders, with guidance about a variety of topics.

These books can be found in different parts of the world and may either be physical or online publications. They are commonly published by governments across the United States, Canada, and the United Kingdom, among others. The purpose and context of the book depend on the issuing entity, which means it isn't a one-size-fits-all definition.

For instance, there are a number of different Green Books published in the United States, including:

• A Green Book published by the U.S. Bureau of Fiscal Service with guidance on automated clearinghouse (ACH) transaction transfers and payments
• A Green Book intended for the Federal Open Market Committee (FOMC) , which offers market projections to help the board with its monetary policy decisions
• A Green Book that highlights standards for internal controls within federal government agencies

Canada and the United Kingdom also publish Green Books. The Green Book published by the government of Ontario, Canada, offers guidance on construction regulation and occupational health and safety. The British government's Green Book, on the other hand, "provides approved thinking models and methods to support the provision of advice to clarify the social (or public) welfare costs, benefits, and trade-offs of alternative implementation options for the delivery of policy objectives."

The U.S. Treasury also issues a Green Book to explain tax proposals contained in an administration's budget for the given fiscal year .

Types of Green Books

As noted above, the type of Green Book depends on the issuing body. We've listed some of the most common Green Books below.

Federal Reserve Greenbook

The Federal Reserve has several books that provide information about the economy. They help guide members of the FOMC during the decision-making process for monetary policy. Called the Greenbook, it analyses both U.S. and international economies to forecast financial markets . As such, it assesses current economic and financial indicators for the domestic and global economy and provides an outlook.

For example, the September 2008 Greenbook provided a dismal outlook for the domestic and global economies. It predicted a "sharp deceleration" in economic activity in the domestic economy during the third quarter and suggested that the Federal Reserve Board tighten monetary policy until the middle of the following year.

Greenbook data is confidential and is made available to the public five years after the end of the year in which it is released. Archived versions of Greenbook are redacted because they contain sensitive information about the economy.

U.S. Bureau of Fiscal Service Green Book

Today, the vast majority of federal payments and collections are electronic. With few exceptions, federal government transactions are subject to the same rules as private industry ACH payments. The ACH regulation, 31 CFR 210, provides the basis for most of the information contained in the Green Book. However, there are other regulations that affect federal government ACH payments.

ACH is an electronic funds-transfer system run by the National Automated Clearing House Association (NACHA) . This payment system deals with payroll, direct deposit, tax refunds, consumer bills, tax payments, and several more payment services. Federal regulations provide guidance for the payment of goods and services with credit and debit cards and other electronic payment instruments.

Automated enrollment is a convenient method for financial institutions using the ACH network to transmit direct deposit enrollment information directly to federal agencies for benefit payments. This is a non-dollar entry sent through the ACH by any receiving depository financial institution to a federal government agency participating in the program. Automated enrollment is preferred by federal benefits agencies as it reduces errors and allows direct deposit payments to begin sooner than paper enrollment methods.

Financial institutions can also enroll for direct deposit via the Go Direct website . The Go Direct campaign was a national marketing and publicity campaign sponsored by the U.S. Treasury and the Federal Reserve that increased the use of direct deposit by federal benefit check recipients. The Go Direct campaign has officially ended, but financial institutions can still use the website to enroll.

Although it is shrinking in size, the Green Book published by the U.S. Bureau of Fiscal Service is designed to deal primarily with exceptions or issues unique to federal government operations. The government no longer prints or mails hard copies of the Green Book, but it is available on the agency's website .

Treasury Department Green Book

The Treasury Department releases the General Explanation of the Administration's Revenue Proposals or the Green Book to accompany an administration's tax proposals contained in a budget . The book is a wish list for fiscal policy since the proposals are proposed legislation and have yet to be introduced and ratified by Congress. Publication ceased between 2017 and 2021 during the Trump Administration. The succeeding Biden administration resumed its publication.

The 2021 edition proposed a series of sweeping reforms to the current tax code . The reforms were meant to tackle inequality and homogenize tax regimes in a global manufacturing setup, where American companies have markets and a supply chain ecosystem that spans multiple jurisdictions.

As such, the publication's tax proposals raised income tax on high-net-worth individuals (HNWIs) and imposed a minimum tax on the earnings of global corporations. They also proposed to cultivate a manufacturing base in America by making changes to international corporate tax rules. Some highlights of the Biden administration’s tax proposals are as follows:

• An increase in the corporate tax rate for C corporations to 28% from the current 21% after Dec. 31, 2021.
• A 15% minimum tax on certain large corporations with global supply chains, markets, and operations.
• An increase in the top individual tax rate to 39.6% from 37%.
• An increase in the long-term dividend rate and qualified dividend income rate to 39.6% from 20% for incomes exceeding $1 million, indexed for inflation. The proposal was implemented retroactively for gains and income realized after April 28, 2021.
• Transfers of appreciated property as gifts were treated as capital gains events at the time of sale and death. This proposal was subject to a $1 million lifetime exclusion.
• Treating income from carried interest as ordinary income subject to self-employment tax .
• Like-kind exchange gain deferrals under IRC Section 1031 that were limited to $500,000 for individuals and $1 million for joint filings.
• Limitations on business losses or the losses from business activities over gains and threshold amount were made permanent under the proposal.
• Repealing the deduction for qualified business asset investment (QBAI) of controlled foreign corporations (CFCs) to eliminate tax deductions for U.S. corporations to locate their assets overseas.

Green Book vs. Other Books

The Green Book is just one type of publication that provides guidance to professionals, businesses, and the general public. The following are some of the other types of books published with colors in their names.

The Blue Book is an automotive industry publication that lists quotes and prices for new and used vehicles. It is used by consumers, car dealers, and lenders who routinely deal with the sale of cars, trucks, and other vehicles. The book, which is also called the Kelley Blue Book, provides users with a price range for vehicles based on their make, model, style, and year. It is updated annually and is used exclusively in North America.

The Beige Book is published by the Federal Reserve. It compiles information about the economy into a comprehensive report. The qualitative report, which is formally called the Summary of Commentary on Current Economic Conditions, is published eight times each year before each FOMC meeting. The committee uses it to make important decisions about the nation's economy.

U.S. Bureau of Fiscal Service. " Green Book ."

International Monetary Fund. " The Greenbook and U.S. Monetary Policy ."

U.S. Government Accountability Office. " The Green Book ."

Ontario. " OHSA Legislation/Regulation Green Books ."

Gov.uk. " The Green Book (2022) ."

U.S. Department of the Treasury. " U.S. Department of the Treasury Releases Greenbook, Outlining Tax Proposals Will Help Build a Better America ."

Federal Reserve. " Federal Reserve Greenbook 2008 ."

U.S. Department of the Treasury. " Green Book: A Guide to Federal Government ACH Payments ," Page II.

U.S. Department of the Treasury. " Green Book: A Guide to Federal Government ACH Payments ," Page 1-4.

Treasury Department. " General Explanations of the Administration's Fiscal Year 2022 Revenue Proposals ."

Kelley Blue Book. " About Us ."

Federal Reserve. “ Beige Book: Summary of Commentary on Current Economic Conditions by Federal Reserve District .”

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Mullins: BOI reporting requirements under legal scrutiny

By : Josh Mullins // Guest Columnist // May 14, 2024 //

• “A corporation, a limited liability company, or was created in the US by filing a document with the Secretary of State or any similar office under the law of a state of Indian tribe.
• A foreign company and was registered to do business in any US state or Indian tribe by such a filing.”

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