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New Tax Law Provisions Encourage Investments in Low-Income Communities

USA - February 6 2018 New tax incentives for investments in low-income communities were created under the recent federal tax legislation, Public Law 115-97 (the "Act")...

David J. Sorin, R. Andrew Richards, Jeannette M. Bond, Joseph A. Ferino, Curtis A. Johnson, Richard J. Myslinski, Jeffrey A. Petit, Jacqueline P. Shanes, Frank E. Ferruggia, Alan F. Kornstein, Scott A. Kobler.

Notice 2014-67 ΜΆΜΆ 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...

Gary L. Duescher, Barbara J. Kroncke-Moore, Scott A. Kobler.

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, Barbara J. Kroncke-Moore, Richard T. Nolan, Jr..

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.