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Insight

P3 Infrastructure Assessment Grants: New DOT Grants to Help State and Local Governments Study P3 Possibilities

by Devin Brennan, Justin Cooper, Young Lee, Jenna Magan, Matthew Neuringer, Edwin Oswald and Christine Reynolds
3 minute read | March.14.2024

The DOT is solicitating applications for grants to help state and local governments assess whether their assets are viable for monetization in a P3.

Insight

Using Qualified 501(c)(3) Private Activity Bonds to Finance Affordable Housing Projects in the District of Columbia

by Darrin Glymph and Joshua Bonney
3 minute read | August.02.2023

Certain 501(c)(3) groups may finance affordable rental housing in Washington, D.C., with tax-exempt qualified bonds without volume cap (PABs).

Insight

Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for Issuers and Borrowers of Tax-Exempt Bonds (Second Edition)

by Edwin Oswald and Aviva M. Roth
February.22.2022

Orrick is pleased to announce the second edition of our publication of "Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for ...

Insight

Waivers, Deferrals and Changes to Tax-Exempt Bonds During COVID-19

by Edwin Oswald and Charles C. Cardall
April.02.2020

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Given the economic impact of COVID-19 and the ongoing uncertainty of how long it will last, borrowers of tax-exempt bond proceeds may find themselves ...

Insight

Bottled Booze in the Boarding Area – IRS Ruling Permits Use of Floating Equity in Airport Exempt Facility Private Activity Bond Financing

by Edwin Oswald, John Stanley, Larry Sobel and Charles C. Cardall
December.12.2018

In a recently released private letter ruling (Private Letter Ruling 201847001, or the “Ruling”), the IRS approved the use of a “floating equity” ...

Insight

Webinar: The Tax Cuts and Jobs Act: The Impact on the Municipal Bond Market

by Charles C. Cardall, Edwin Oswald, John Stanley and Patricia L. Eichar
January.10.2018

This webinar from Orrick and The Bond Buyer looks at the possible effects of recently-passed tax reform legislation on the municipal bond market.

Insight

IRS Focuses on Tax-Exempt Financings Involving Developers

by Larry Sobel, Charles C. Cardall, Marcus Deitz, Richard Chirls, Edwin Oswald and Roger Davis
August.23.2017

For a number of years, the IRS Office of Tax-Exempt Bonds ("TEB") has expressed concerns about potential tax abuses that may exist in what it has ...

Insight

Outline for Discussion of New Issue Price Rules

May.24.2017

New tax rules relating to establishing the issue price of publicly offered tax-exempt bonds become effective soon.

Insight

IRS Revenue Procedure 2017-13 Safe Harbor Requirements for Services Contracts

by Charles C. Cardall
March.23.2017

IRS Revenue Procedure 2017-13 (the "Revenue Procedure") sets forth, and significantly liberalizes, the requirements for determining whether a ...

Insight

New Clean Renewable Energy Bonds IRS Notice 2015-12 Application Submission and Requirements

February.19.2015

Orrick’s Public Finance team issued an alert summarizing a notice recently issued by the Internal Revenue Service that solicits applications for ...

Insight

Post-Issuance Tax Compliance and Continuing Disclosure Responsibilities for Issuers and Borrowers of Tax-Exempt Bonds

by Edwin Oswald and Aviva M. Roth
October.21.2013

Lawyers from Orrick’s Public Finance and Tax teams collaborated on a book explaining the concept of post-issuance compliance—an area of particular ...

Insight

Tax Partner Discusses Impact of Federal Legislation on the Municipal Securities Market

January.07.2013

This article, about tax and other federal policy changes that could affect the municipal securities market, quotes tax partner Ed Oswald. "I think ...