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New Management Contract Safe Harbors

USA - September 1 2016 The Internal Revenue Service (the “IRS”) released Revenue Procedure 2016-44 (“Rev. Proc. 2016-44”) on August 22, 2016 to provide new safe harbors for...


At long last allocation and accounting rules

USA - November 3 2015 Good things come to those who wait. The tax-exempt bond industry has waited 18 years for a missing reserved section of the private activity bond...


Notice 2014-67 ̶̶ safe harbors for ACOs and a new management contract safe harbor for everyone

USA - October 28 2014 On Friday, Oct. 24, 2014, the Internal Revenue Service released interim guidance, Notice 2014-67, on whether a state or local government entity or an...

Todd C. Brower, Scott A. Kobler, Gary L. Duescher, Thomas G. Collins, Barbara J. Kroncke-Moore.


Will muni tax exemption fall off fiscal cliff?

USA - December 18 2012 With the fiscal cliff looming ever closer, recent talk in Washington, D.C., suggests both parties are seriously considering limiting the benefits of the federal exclusion from gross income for interest income earned on municipal bonds....

Gary L. Duescher, Richard T. Nolan, Jr., Thomas G. Collins, Barbara J. Kroncke-Moore.


Post-issuance tax compliance for tax-exempt bonds

USA - September 30 2011 During the past few months the Internal Revenue Service ("IRS") has published several items that collectively demonstrate a heightened focus on the actual implementation of post-issuance compliance plans by both governmental issuers and charitable (501(c)(3)) borrowers of tax-exempt bonds....

Gary L. Duescher, Thomas G. Collins.