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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


When two financial instruments become one
  • Squire Patton Boggs
  • USA
  • August 13 2015

As discussed in prior posts on this Blog (here and here), since the beginning of the last recession, an increasing number of tax-exempt bonds are


Clarifying the pros and cons of borrowing for operating deficits
  • Squire Patton Boggs
  • USA
  • April 23 2015

The Bond Buyer recently reported on a warning by Federal Reserve Bank of New York president and chief executive officer William Dudley ($) against


Employment related securities and mobile employees are you ready for April?
  • Squire Patton Boggs
  • United Kingdom
  • March 12 2015

The UK tax treatment of employment related securities depends on a range of factors including the date of grant, the nature of the security and also


NABL joins the fray, asks the IRS to revoke BABs reissuance memo
  • Squire Patton Boggs
  • USA
  • March 3 2015

As Naomi Jagoda reported in The Bond Buyer yesterday ($), the National Association of Bond Lawyers has asked the IRS to revoke Advice Memorandum


Bah. Humbug. How the IRS took away direct subsidies from defeased BABs
  • Squire Patton Boggs
  • USA
  • December 23 2014

Earlier this year, we wrote about issuers that are weary of losing interest subsidies to sequestration and that have paid off their direct pay bonds