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Public Finance Viewpoints Blog

Articles: 1-10 of 34

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…

Insolvent “On Behalf Of” Municipal Bond Issuers: Chapter 9, Chapter 11, or Ineligible?

USA - February 26 2018 Last week, President Trump unveiled his proposal to fix our nation’s aging infrastructure. While the proposal lauded $1.5 trillion in new spending, it…

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…

The Budget Reconciliation Process and the “Byrd Rule”: Implications for the Ongoing Tax Reform Effort

USA - November 6 2017 In order to understand the context in which the current tax reform bill, H.R. 1, is being considered, it is important to know the meaning of two bits…

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…

MSRB Addresses Selective Disclosure

USA - September 15 2017 On September 13, 2017, the Municipal Securities Rulemaking Board (the “MSRB”) published a market advisory on selective disclosure (the “Notice”). The…

Will It Soon Be Game over for Tax-Exempt Financing of Professional Sports Stadiums?

USA - June 20 2017 Public financing, including tax-exempt bond financing, of facilities used by professional sport teams has long been a controversial topic, with…

SEC Proposes Expansive New Continuing Disclosure Requirements Regarding Private Debt and Other Financial Obligations

USA - March 17 2017 On March 15, 2017, the Securities and Exchange Commission (“Commission” or “SEC”) published in the Federal Register for comment proposed amendments…

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…