Matthias advises clients on tax structuring of municipal and corporate debt transactions and financing-related section 501(c)(3) exemption matters. He has represented bank lenders and capital markets underwriters, government and corporate issuers, student loan lenders, large hospital systems, housing developers, energy and solid waste recycling companies, manufacturers and various types of section 501(c)(3) nonprofits.
Particular areas of focus include student loan transactions, hospital financings, airport financings and economic development financings relating to special districts, special benefit districts, community improvement districts and community development districts throughout the country.
Matthias also counsels clients in Internal Revenue Service audits and private letter ruling and voluntary closing agreement program (VCAP) requests and serves as section 501(c)(3) counsel in bond financings, particularly healthcare financings. Fluent in German, Matthias has also served German companies in certain business and litigation matters. He serves as executive committee member on the Board of Directors of the National Association of Bond Lawyers and recently completed six years as vice chair and chair of the Tax-Exempt Financing Committee of the Tax Section of the American Bar Association.
Speaking Engagements
"Arbitrage Rebate," "Private Activity Bond Test" and "Tax Due Diligence and Documentation," Bond Attorneys’ Workshop Conferences, National Association of Bond Lawyers (panelist and panel chair)
"The Refunding Bond Issue" and "Reissuance," Tax and Securities Law Institute Conferences, National Association of Bond Lawyers (panel chair)
Chair and vice-chair of The Institute conference, National Association of Bond Lawyers
"General Tax Section," "Refundings and Reissuances," "Avoiding the Private Activity Tests" and "Private Activity Bonds," Fundamentals of Municipal Bond Law Conferences, National Association of Bond Lawyers (panelist and panel chair)
"Understanding Proposed IRS Rules on Issue Price and the Industry Impact," CDFA, Bank of New York Mellon Development Finance Webcast Series, Council of Development Finance Agencies (speaker)
"Financing Infrastructure: Bank Loans vs. Bonds," Colorado Municipal League Annual Seminar on Municipal Law (speaker)
"Federal Tax and Securities Laws Post Issuance Compliance," Colorado Municipal League Annual Conference (speaker)
Publications
“IRS examining $338 million Clark County School District issuance,” The Bond Buyer, April 6, 2023 (Quoted)
“Congress created new PABs, so why is no one using them?” The Bond Buyer, March 28, 2023 (Quoted)
“IRS reinstates Minnesota charter school’s tax-exempt status,” The Bond Buyer, August 18, 2022 (Quoted)
“IRS revokes Minnesota charter school’s tax-exempt status,” The Bond Buyer, May 5, 2022 (Quoted)
“Marijuana bill may clear roadblocks for issuers,” The Bond Buyer, April 5, 2022 (Quoted)
“Private activity bonds for broadband: A potential new solution,” The Bond Buyer, February 2, 2022 (Co-Author)
"Exempt Bond Provisions in Infrastructure Bill Called Insufficient," Tax Notes, August 6, 2021 (Quoted)
“New IRS priorities include student loan bonds, Form 8038-G,” The Bond Buyer, April 5, 2021 (Quoted)
