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April.16.2020

As a result of the COVID-19 virus and declining oil prices, local governments in Texas are facing sudden, unexpected, unprecedented, dramatic ...

Orrick's Barbara Jane League and Larry Sobel discuss the status of advance refunding alternatives, including the elusive Cinderella bond structure.

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

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

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 ...

May.24.2017

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

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

Topics covered: Qualified Equity - Allocation & Accounting Rules for Private Business Use Refunding Into Flexibility - Anticipatory ...

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 ...

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