News & Analysis as of

Tax-Exempt Bonds Internal Revenue Service New Regulations

Partridge Snow & Hahn LLP

IRS Issues Final Regulations on Transition from IBORs to Other Reference Rates

The IRS has issued final regulations governing the tax consequences of transitions from Interbank Offered Rates (IBORs) to other reference rates in debt instruments. The final regulations adopt many of the proposed...more

Ballard Spahr LLP

Tax-Exempt Bond Community Considers New Bond Regulations

Ballard Spahr LLP on

In a very busy end of the year, the IRS provided two new bond regulations: The final public approval (TEFRA) regulations and proposed reissuance regulations....more

Foley & Lardner LLP

New Regulations on Issue Price of Tax-Exempt Bonds

Foley & Lardner LLP on

On December 9, 2016, the Department of the Treasury and Internal Revenue Service (IRS) published final regulations on the definition of “issue price,” for purposes of the arbitrage rules that apply to tax-exempt bonds....more

Bracewell LLP

The New Issue Price Regulations: The Good, the Bad and the Ugly

Bracewell LLP on

Late last year, the Treasury Department released final Treasury Regulations (the “New Regulations”) relating to the “issue price” of tax-exempt bonds, effective for bonds sold after June 7, 2017. Because the changes imposed...more

Orrick, Herrington & Sutcliffe LLP

Final Treasury Regulations Defining Issue Price

For a variety of reasons related to arbitrage, it often is important to identify the "issue price" of tax-exempt bonds with precision and certainty. Existing Treasury Regulations generally allow the "issue price" of publicly...more

Bracewell LLP

Final Issue Price Regulations Significantly Change Current Rules

Bracewell LLP on

On December 9, 2016, the IRS released final Treasury Regulations (the “Final Regulations”) relating to the “issue price” of tax-exempt bonds for purposes of arbitrage investment restrictions. Although, on balance, an...more

Ballard Spahr LLP

New Rules Encourage Use of P3s

Ballard Spahr LLP on

The recently released Internal Revenue Service (IRS) rules in the final allocation and accounting regulations encourage the use of public-private partnerships (P3s). Under these rules, a private party can form a partnership...more

Ballard Spahr LLP

Recent Favorable IRS Guidance for Tax-Exempt Bond Financed Facilities

Ballard Spahr LLP on

The IRS has released guidance in three areas of interest to entities that benefit from tax-exempt bond financings, particularly hospitals and educational institutions. This guidance creates new rules related to management...more

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