Mintz Levin - Public Finance Matters

IRS Revamps Proposed Issue Price Definition for Municipal Bonds

Treasury and IRS today announced a decision to withdraw the much-criticized portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (the “2013 Proposed Regulations”) related to the…more
| Securities Law, Taxation

IRS’s Proposed Section 529A Regulations for ABLE Programs: A Mixed Bag

The IRS today published, right on deadline, its proposed regulations relating to Section 529A state-sponsored “qualified ABLE programs,” under which tax-advantaged investment accounts may be established to fund future…more
| Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

First Circuit Hears Oral Arguments on Validity of Puerto Rico’s Recovery Act

A few reactions to today’s oral arguments before the U.S. Court of Appeals for the First Circuit regarding the validity of Puerto Rico’s Recovery Act..…more
| Bankruptcy, Civil Procedure, Conflict of Laws

IRS Green Lights Section 529A ABLE Disability Programs

Pi Day comes but once a century, on 3/14/15. The Internal Revenue Service receives praise approximately as frequently. But the IRS deserves applause for its Notice 2015-18, released March 10, 2015, giving the green light to…more
| Finance & Banking, Taxation

Current and Former SEC Officials Speak About Enforcement Issues Concerning Municipal Securities

Last week, the National Association of Bond Lawyers held its 13th Annual Tax and Securities Law Institute. Some of the panels included current and former employees of the SEC who spoke on several of the more notable recent…more
| Securities Law

Puerto Rico’s Recovery Act Ruled Preempted: What Now?

At the end of “The Candidate”, Robert Redford’s title character, having won, famously asks, “What do we do now?” A similar question can be asked now that the federal district court in Puerto Rico has struck down the…more
| Bankruptcy, Finance & Banking, Government Contracting

Who is “Disabled” under ABLE?

The recently-enacted federal ABLE statute provides a long-awaited vehicle for tax-exempt investing to meet future disability-related expenses of disabled individuals. Although new Section 529A of the Internal Revenue Code is now…more
| Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

Off-Key BABs: IRS Hits Wrong Note in Reissuance Analysis

The IRS recently published a December 9, 2014 Chief Counsel Advice Memorandum to the effect that the defeasance of taxable Build America Bonds (BABs) causes a tax reissuance of the bonds, with the consequence that the municipal…more
| Administrative Law, Finance & Banking, Taxation

Municipal Bond Interest Paid By a Bond Insurer After an Issuer’s Bankruptcy Discharge Can Remain Tax-Exempt

In the aftermath of recent municipal bankruptcies in which issuers proposed and/or implemented bankruptcy plans involving partial discharges of the issuer’s payment obligation on insured bonds, there has been increased focus on…more
| Bankruptcy, Finance & Banking, Insurance, Taxation

Enactment Imminent for Section 529A Tax-Exempt Savings Programs for Disabled Beneficiaries

On December 16, 2014 the U.S. Senate approved the Achieving a Better Life Experience (“ABLE”) legislation previously approved by the House, authorizing state-sponsored tax-exempt savings programs for disability-related expenses…more
| Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

SEC Introduces “Control Person” Liability as Enforcement Action Weapon in Claim Against Municipal Officer for Misleading Bond Offering Document

The U.S. Securities and Exchange Commission recently settled the first securities fraud charges brought against a municipal official alleging “control person” status under the federal securities laws. The SEC’s settlement with…more
| Commercial Law & Contracts, Elections & Politics, Finance & Banking, Business Torts, Securities Law

IRS Provides Increased Flexibility on Management Contracts for Tax-Exempt Bond-Financed Property

On October 24, 2014, the Internal Revenue Service issued Notice 2014-67 (the “Notice”), which provides important guidance and increased flexibility for issuers and conduit borrowers of tax-exempt bonds regarding contracting with…more
| Commercial Law & Contracts, Finance & Banking, Health, Taxation, Nonprofit Law

Pennsylvania Amends Act 47 to Give the Commonwealth More Oversight and its Municipalities Less Time to Reorganize

Pennsylvania’s legislature recently approved House Bill No. 1773, an overhaul to its Municipalities Financial Recovery Act, commonly known as “Act 47.” HB 1773 was signed into law by Governor Tom Corbett on October 31, 2014…more
| Administrative Law, Bankruptcy, Finance & Banking, Taxation

Court Rules on Applicability of Make-Whole Premiums Upon Debt Acceleration

In the context of make-whole premiums, court decisions suggest that the applicability of the premium upon a refinancing in bankruptcy will be governed by the wording of the debt documents, and that if an automatic acceleration …more
| Bankruptcy, Civil Procedure, Commercial Law & Contracts, Finance & Banking

PREPA Bondholders Seek Summary Judgment Invalidating Puerto Rico’s Public Corporation Bankruptcy Legislation

On August 11, Franklin Funds and Oppenheimer Rochester Funds filed a second amended complaint, opposition to motion to dismiss and cross-motion for summary judgment in the litigation they previously filed in the United States…more
| Bankruptcy, Civil Procedure, Commercial Law & Contracts, Constitutional Law, Finance & Banking
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Contact

One Financial Center
Boston, MA 02111, United States

  • 617-348-1696
  • 617-542-2241

Areas of Practice
  • Business Organizations
  • Commercial Law & Contracts
  • Finance & Banking
  • Securities Law
  • Taxation
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Other U.S. Locations
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  • Connecticut
  • D.C.
  • Massachusetts
  • New York
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  • United Kingdom
Number of Attorneys

11-24 Attorneys

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