IRS Issues and Enforcement

 

This session provides an overview of IRS enforcement of tax-exempt municipal bonds, including compliance questionnaires, voluntary closing agreement program (“VCAP”), and audits. It also covers how the IRS is organized, what constitutes “guidance” from the IRS and how is it issued, how to obtain a private letter ruling, how to participate in VCAP, rights and remedies of issuers of tax-exempt municipal bonds in the event of an audit, and other issues related to IRS enforcement.

 

Panelists

Matthias M. Edrich, Kutak Rock LLP

Darren C. McHugh, Hunton Andrews Kurth LLP

John F. Stanley, Orrick, Herrington & Sutcliffe LLP

 

Purchase


 

Leases and Other Alternative Financing Structures

 

This session gives an overview of certain transactions that do not fit typical structures but are common such as leases, installment payment contracts, pool programs, certificates of participation, and others.

 

Panelists

G. Mark Mamantov, Bass, Berry & Sims PLC

Erik B. Long, Ice Miller LLP

 

Purchase



Practical Due Diligence/ Drafting the Disclosure Document

 

This session provides an overview of the due diligence process with which practitioners should be familiar in municipal bond transactions and practical guidance for preparing disclosure documents.

 

Panelists

Deanna L.S. Gregory, Pacifica Law Group LLP

Teri M. Guarnaccia, Ballard Spahr LLP

Dee P. Wisor, Butler Snow LLP

 

Purchase


 

Qualified 501(c)(3) Bonds

 

The session is an introduction to the tax requirements applicable to the issuance of 501(c)(3) bonds, including ownership and use requirements and issues specific to hospital, residential housing, and school financings as well as commonly used financing structures.

 

Panelists

Sarah A. Breitmeyer, Chapman and Cutler LLP

Nathan Canova, Dorsey & Whitney LLP

John F. Stanley, Orrick, Herrington & Sutcliffe LLP

 

Purchase


 

Refunding and Reissuance  

 

This session introduces the legal and tax aspects of refundings and the tax concepts of a reissuance.

 

Panelists

Dana M. Lach, Foley & Lardner LLP

Rene A. Moore, Butler Snow LLP

Brian P. Teaff, Bracewell LLP

 

Purchase