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Leonard Weiser-Varon

Mintz

Articles

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First Circuit Rules That “Incorporation by Reference” of Collateral Description in UCC Financing Statements May Not Perfect Lien

USA - February 14 2019 Tolstoy warned that “if you look for perfection, you’ll never be content”; but Tolstoy wasn’t a bankruptcy lawyer. In the world of secured lending...

William W. Kannel, Eric R. Blythe.

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...

Christie L. Martin.

Yes, Special Revenue Bonds Remain Special

USA - February 26 2018 Judge Swain's decision in the PROMESA Title III bankruptcy proceeding of the Puerto Rico Highways and Transportation Authority ("PRHTA") that a...

IRS Releases New Public Approval Proposed Regulations

USA - October 13 2017 On September 28, 2017, the Internal Revenue Service (IRS) withdrew previous proposed regulations and released new proposed regulations (the "Proposed...

Tax-Exempt Financing of Churches, Parochial Schools and Other Sectarian Institutions After Trinity Lutheran Church: Permitted? Required? Let Us Pray for Answers

USA - June 27 2017 The U.S. Supreme Court’s June 26 opinion in Trinity Lutheran Church of Columbia, Inc. v. Comer, precluding states from discriminating against...