Matthias M. Edrich

(303) 292-7887
Partner
(303) 292-7799 Fax
Matthias.Edrich@KutakRock.com
January 26, 2017

On January 17, 2017 the Internal Revenue Service issued Rev. Proc. 2017-13.

Client Alert
October 24, 2016

Matthias Edrich authored a National Association of Bond Lawyers publication entitled "Considerations for Developing Post-Issuance Tax Compliance Procedures."

Article
July 26, 2016

On July 18, 2016, the Treasury Department published final regulations (the “Final Regulations”) on arbitrage restrictions under section 148 of the Internal Revenue Code of 1986, as amended.

Client Alert
September 27, 2013
September 20, 2013

On September 16, 2013, the IRS published proposed regulations (the Proposed Regulations) in the Federal Register covering several areas relating to tax-exempt bonds, including the determination of the issue price of such bonds. It is important to note that these Proposed Regulations are, for the most part, not yet in effect. While issuers may elect to apply certain portions of the Proposed Regulations, the general rule is that the Proposed Regulations will impact bonds issued on or after 90 days following the publication of final regulations in the Federal Register. For the time being, we will continue to apply the existing regulations (the Existing Regulations) unless it is advantageous to apply the Proposed Regulations to new transactions.

Client Alert
January 23, 2013

This newsletter describes the impact of federal budget “sequestration” on direct pay bonds and the redemption provisions such sequestration may trigger and is intended to remind clients and attorneys of Kutak Rock LLP to review transaction documents for direct pay bonds to determine whether the possibility of sequestration gives rise to the opportunity (or threat) of extraordinary mandatory or optional redemption.

Newsletter
August 16, 2012

Tax-exempt and certain types of tax-advantaged bonds (such as Build America Bonds or qualified tax credit bonds) may lose their taxadvantaged status if the proceeds of the bonds or the bond-financed facilities are used in the trade or business of private persons and the bonds are paid from private sources or secured by private use property. In this newsletter we describe briefly how private business use may or may not occur as a result of management and research contracts.

Client Alert
July 18, 2012

Tax-exempt and certain types of tax-advantaged bonds (such as Build America Bonds or qualified tax creditbonds) may lose their tax-advantaged status if the proceeds of the bonds or the bond-financed facilities are used in thetrade or business of private persons and paid from private sources or secured by private property. In this newsletter wehighlight the basic rules in the context of post-issuance leases of bond-financed property to third parties.

Client Alert