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Insight

Final Tax Regulations Offer More Certainty to Opportunity Zone Fund Managers and Investors

by Richard Chirls and Perry Teicher
February.03.2020

Opportunity Zone (or “OZ”) investment was hailed in 2018 and 2019 as the hottest and most innovative way of attracting significant private capital.

Insight

Demystifying P3: A Review of Essential Public-Private Partnership Concepts

by Devin Brennan, Charles C. Cardall and Richard Chirls
December.17.2019

Orrick and The Bond Buyer co-hosted a webinar discussing the use of public-private partnerships or P3s in the public finance market.

Insight

Opportunity Zones and Qualified Opportunity Funds: Accelerating U.S. Community Impact Financing

by Richard Chirls and Perry Teicher
November.06.2018

Opportunity Zones are now the hottest topic for impact investing, real estate and beyond, as they provide tax benefits to any U.S. taxpayer, of any ...

Insight

Webinar: Advance Refunding Substitutes and Related Issues

by Charles C. Cardall, Richard Chirls, Roger Davis and Barbara Jane League
April.19.2018

The recent tax law changes generally eliminated the ability to issue tax-exempt bonds to advance refund outstanding bonds. In this webinar from The ...

Insight

Summary of State and Local Government Bond Provisions in the Tax Cuts and Jobs Act

by John Stanley, Richard Chirls, Charles C. Cardall and Larry Sobel
November.03.2017

On November 2, 2017, the Republican leadership of the United States House of Representatives introduced the Tax Cuts and Jobs Act.

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

IRS Audits of Tax-Exempt Bonds: What To Do When the IRS Comes Knocking at Your Door

by Larry Sobel and Richard Chirls
July.23.2014

This webinar introduces governmental issuers, borrowers of tax-exempt debt and other interested parties to the IRS tax-exempt bond audit process.

Insight

Richard Chirls Discusses Non-Profit Tax Laws

June.26.2012

This article, about universities choosing to sell taxable securities in order to work around the Internal Revenue Service limit on tax-exempt ...

Insight

An Introduction to IRS Audits of Tax-Exempt Bonds

by Richard Chirls
September.26.2006

The purpose of this booklet is to introduce interested parties (particularly issuers of tax-exempt debt) to the Internal Revenue Service (“IRS”) ...