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The final allocation and accounting regulations - what do they mean for “phantom investment proceeds”?
  • Squire Patton Boggs
  • USA
  • May 26 2016

The flexibility to reallocate proceeds to expenditures using an accounting method other than direct tracing has been a well-recognized and


Australian Investment Funds Update - April 2016
  • Squire Patton Boggs
  • Australia
  • April 5 2016

Fund managers offering investments in trusts with “managed investment trust” status (MITs) and investors seeking to invest in these structures should


Hot Topics from the Tax and Securities Law Institute’s Annual Meeting
  • Squire Patton Boggs
  • USA
  • March 30 2016

Every year, the National Association of Bond Lawyers ("NABL") hosts the Tax and Securities Law Institute ("TSLI"), which is an advanced conference


“No Negotiation Necessary!” - IRS Releases Model Closing Agreements for Tax-Exempt Bonds
  • Squire Patton Boggs
  • USA
  • March 23 2016

When an issuer of tax-advantaged bonds discovers a problem with the bonds, the issuer can resolve the problem by requesting a closing agreement


President’s Budget Proposal - More Bond Stuff
  • Squire Patton Boggs
  • USA
  • March 4 2016

A few weeks ago, Joel began our coverage of the President’s FY 2017 budget proposals by describing several of the bond proposals. After a short break


Public Finance 2015 in Review and the Outlook for 2016
  • Squire Patton Boggs
  • USA
  • January 26 2016

In 2015 there was a lot of activity regarding regulation of the municipal market, particularly relating to federal tax laws and federal securities


Bond Advisors Behaving Badly
  • Squire Patton Boggs
  • USA
  • January 26 2016

We all know that the federal tax rules and regulations applicable to tax-exempt bonds are very complex. So are the federal and state securities laws


Stock compensation updated IRS guidance
  • Squire Patton Boggs
  • USA
  • October 20 2015

The IRS recently published an updated Equity (Stock) Based Compensation Audit Techniques Guide (the “ATG”). The August 2015 ATG has been


Ukraine legal update - August 2015
  • Squire Patton Boggs
  • Ukraine
  • September 10 2015

Effective 1 September 2015, court fees are increased and differentiated depending on the type of applicant. State bodies, including but not limited


What happened to Edward Jones and does it impact issue price?
  • Squire Patton Boggs
  • USA
  • August 28 2015

A few weeks ago, the Securities and Exchange Commission ("SEC") issued an Order stating that the broker-dealer Edward D. Jones & Co. L.P. ("Edward