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Christie L. Martin

Mintz

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IRS Releases Proposed Regulations Consolidating Guidance on Reissuance of Tax-Exempt Bonds

USA - January 11 2019 On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations (the “Proposed Regulations”)...


Final Private Activity Bond Public Approval Regulations Streamline Notice Requirements

USA - January 3 2019 On December 31, 2018, the Department of the Treasury and the Internal Revenue Service released final regulations (the “Final Regulations”) relating to...


IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds

USA - April 13 2018 The IRS on April 11, 2018 released Revenue Procedure 2018-26 (Rev. Proc. 2018-26), which expands remedial action options in connection with certain...

Leonard Weiser-Varon.


Tax Guidance to Slow Under Trump. Even More Emphasis on Letter Rulings in Bond Transactions?

USA - February 15 2017 As the Trump administration attempts to substantially reduce the amount of federal regulations, both the Deputy Tax Legislative Counsel of the...

Maxwell D. Solet.


IRS Relaxes Restrictions on Management Contracts for Bond-Financed Facilities

USA - August 24 2016 The IRS on August 22, 2016 released long-anticipated Revenue Procedure 2016-44 (Rev. Proc. 2016-44), which substantially increases flexibility in...

Maxwell D. Solet.