News & Analysis as of

Municipal Bonds Tax Exemptions

Cozen O'Connor

Top (Bottom?) Ten of Tax Headaches (Challenges) for Municipal Bond Issuers

Cozen O'Connor on

Sometimes the first step to solving (or mitigating or avoiding) problems is to identify what the problem may be to, among other things, put time on one’s side. For issuers of tax-exempt municipal bonds, there tend to be...more

ArentFox Schiff

Ground Lease Risks in Municipal Bond Projects

ArentFox Schiff on

Ground lease structures have become a common feature of conduit financings in the municipal bond market. They provide tax advantages to projects and can be structured several different ways depending on the tax-exempt status...more

Orrick, Herrington & Sutcliffe LLP

Tax-Exempt Lending to Governments and Nonprofits; Bank Loans and Direct Purchases of Municipal Securities

Commercial banks and other financial institutions (“lender” or “lenders”) have historically provided financing to both governmental entities and nonprofits on a tax-exempt basis through loans and direct purchases of municipal...more

Pullman & Comley, LLC

Update on the Reconciliation Package: Municipal Bonding Priorities

Pullman & Comley, LLC on

Pullman & Comley’s Public Finance tax attorneys are pleased to bring you the latest development on the budget reconciliation front as it relates to municipal bonding. Last Thursday, September 9, 2021, the House Ways and Means...more

Ballard Spahr LLP

UPDATE: President Trump Signs Tax Reform Legislation Into Law Early

Ballard Spahr LLP on

On December 22, 2017, President Donald Trump signed into law the most far-reaching tax reform legislation in a generation after Congress approved a short-term spending bill on Thursday, which will keep the government funded...more

Sherman & Howard L.L.C.

President Trump Signs Tax Act; Makes Legislation Official

Sherman & Howard L.L.C. on

On December 20, 2017, Congress passed the “Tax Cuts and Jobs Act” (the “Tax Act”) under its power to reconcile the 2018 federal budget. The President signed the Tax Act into law on December 22, 2017....more

Orrick, Herrington & Sutcliffe LLP

Conduit Financing With Tax-Exempt Bonds

The purpose of this pamphlet, part of our Public Finance Green Book Series, is to assist conduit issuers in identifying issues and setting up policies and procedures related to their tax-exempt bond programs and their...more

Butler Snow LLP

Support the Tax-Exemption for Municipal Bonds

Butler Snow LLP on

Please ask your Congressmen to join the bipartisan House Municipal Finance Caucus. Why? What is this caucus? This caucus provides support for the federal tax-exemption for municipal bonds by directly opposing the President’s...more

Burr & Forman

FINRA Fines UBS for Muni-Interest Reporting Errors

Burr & Forman on

The Financial Institutions Regulatory Authority fined a UBS unit $750,000 for mistakenly reporting customers’ municipal-bond-account interest was tax-exempt, when the firm’s handling of the trades made it taxable instead....more

Burr & Forman

FINRA Warns on Muni Shorts & Fails: Substitute Interest is Taxable

Burr & Forman on

FINRA issued its late-July Regulatory Notice 15-27 warning brokerage firms that inadvertent short positions or fail-to-delivers in municipal securities trading can create situations where the member-firm pays a customer...more

Holland & Knight LLP

Tax-Exempt Financing Provisions on the Table as Congress Considers Tax Reform

Holland & Knight LLP on

Recent legislative discussions concerning tax reform have included the potential elimination of several federal provisions long considered sacred to state and local governments and untouchable by federal policymakers. Those...more

K&L Gates LLP

You Don’t Have to Pay for a Post Issuance Compliance Policy…But Have You Adopted One Yet?

K&L Gates LLP on

A number of municipal entities have been receiving a solicitation to purchase a post-issuance debt policy and procedure manual. The advertisement suggests that having such a policy is required by the Internal Revenue Service...more

Mintz - Public Finance Viewpoints

"28% Cap" Unlikely to Trigger Wave of Municipal Bond Tax Calls

Market commenters have suggested that billions of dollars in municipal bonds may be subject to par redemptions if the much-discussed “28% cap” on the value of certain federal income tax deductions or exclusions is enacted and...more

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