Victoria Ozimek

Bracewell LLP

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Latest Posts › Corporate Taxes

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Proposed Rules Addressing LIBOR Phase-out Help Ease Reissuance Concerns

Since the 2017 announcement that the London interbank offered rate (“LIBOR”) may be phased out after the end of 2021, the municipal finance industry has been concerned that changes to debt obligations and related financial...more

10/21/2019 / Banking Sector , Corporate Taxes , Federal Reserve , Financial Institutions , Interest Rates , Libor , Proposed Regulation , Secured Overnight Funding Rate (SOFR) , U.S. Treasury

Tax Reform Preserves PABs, Axes Advance Refundings

On December 15, 2017, the conference committee on tax reform (the “Conference Committee”) released its Conference Report (the “Conference Report”) describing the agreements forged to reconcile differences between the...more

12/18/2017 / Corporate Taxes , Income Taxes , Legislative Agendas , Tax Deductions , Tax Exempt Entities , Tax Rates , Tax Reform , Trump Administration

Proposed Tax Reform Puts Key Public Finance Tools On the Chopping Block

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its highly anticipated proposed tax reform legislation (the “Proposed Legislation”). The Proposed Legislation deals a severe...more

11/8/2017 / 501(c)(3) , Bonds , Corporate Taxes , Proposed Legislation , Tax Credits , Tax Reform , Tax-Exempt Bonds , Ways and Means Committee

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