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2018: The Year in Public Finance Tax

USA - April 7 2019 After 2017 closed with a bang, when Congress passed the Tax Cuts and JOBS Act (TCJA), which eliminated tax credit bonds and the tax-exempt advance...

Alexis A. Baker, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog.

New “remedial actions” for BABs and Other Direct Pay Bonds and long-term leases of bond-financed property

USA - April 12 2018 The IRS has given us new “remedial actions” for issuers of build America bonds and other direct pay bonds and for long-term leases of bond-financed...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.

Tax-Exempt Advance Refunding of Taxable Bonds (Including BABs)? A Report from the Tax and Securities Law Institute

USA - February 28 2018 Last week’s NABL Tax and Securities Law Institute included a discussion featuring John Cross (Associate Tax Legislative Counsel - Treasury) and Vicky...

Further Fallout from the 2017 Tax Legislation - Beware of Reissuance of Bank-Held Tax-Exempt Obligations

USA - February 13 2018 Public finance tax lawyers have been acutely aware of the direct effects of the 2017 tax legislation, especially the elimination of tax-exempt advance...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.

Inconceivable! Congressional Repeal of Tax-Exempt Advance Refunding Bonds Might Not Generate the Revenue that Congress Thinks it Will

USA - December 15 2017 White smoke rises in the east! Later today (Friday), it is expected that the House-Senate Conference Committee will release a final draft of the Tax...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.