Kutak Rock tax partner Matthias Edrich will be a panelist during this year’s American Bar Association (ABA) Section of Taxation Midyear Tax Meeting in New Orleans, Louisiana, January 17-19, 2019.

The two-day meeting brings together the nation’s leading tax practitioners to discuss current issues, topics and legislation. Attendees, speakers and guests include high-level government officials, judges, corporate counsel, and private practitioners engaged in all aspects of tax law.

On a panel titled “A Deep Dive into Tax Increment Financing,” Edrich, along with two other panelists, will discuss tax exempt tax increment financing (TIF). They will explore the private use, private payment, and private loan analysis of a TIF across a spectrum of TIF fact patterns, including a review of the basic rules, the special rules for PILOTs, the impermissible agreement rules, the overlap between a TIF and a special assessment, expenditure rules, unrelated and disproportionate use rules, and the anti-abuse rules. The panel will further discuss fact patterns that include a TIF with a grant to the developer, variations on Development Agreements, developer ownership of the bonds, residual rights of the developer in the tax payment stream, multiple projects, and multiple grants.

For more information about this meeting, please click here.

Edrich is a member of Kutak Rock’s national federal tax and public finance practice. A significant portion of his tax work relates to tax increment financing and development district transactions in Colorado and nationwide. His work also focuses on U.S. tax aspects of financial instruments, with an emphasis on tax-exempt and tax credit bonds.