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Legislation Relating to Public Finance Enacted by the 86th Texas Legislature (Regular Session)

by Jerry V. Kyle Jr. and Taylor Raymond
June.25.2019

This document briefly summarizes a select list of legislation relating to public finance enacted by the 86th Legislature (Regular Session) that ...

Insight

New California Debt Financing Guide for Public Agencies

by Stephen Spitz
June.13.2019

The California Debt and Investment Advisory Commission, in partnership with Orrick's Public Finance Group, published its California Debt Financing ...

Insight

New IRS Ruling on Port and Airport Leases

by Charles C. Cardall
May.09.2019

In a private letter ruling (PLR 201918008) publicly released earlier this week, the IRS addressed the statutory safe harbor relating to the allowable ...

Insight

Bottled Booze in the Boarding Area – IRS Ruling Permits Use of Floating Equity in Airport Exempt Facility Private Activity Bond Financing

by Edwin Oswald, John Stanley, Larry Sobel and Charles C. Cardall
December.12.2018

In a recently released private letter ruling (Private Letter Ruling 201847001, or the “Ruling”), the IRS approved the use of a “floating equity” ...

Insight

Yes For Affordable Housing – The Impact of Oregon’s Measure 102

by Douglas Goe, Christine Reynolds, Michael E. Schrader, Greg Blonde and Steven G. White
November.07.2018

Oregonians approved statewide ballot Measure 102 on November 6 and, in doing so, have provided local governments in Oregon with a powerful new tool ...

Insight

Bottom-Line Implications of New Lease Accounting Standards: What Leaders of Not-for-Profit Organizations Should Know

by Jenna Magan and Mayling Leong
August.28.2018

A new lease accounting standard that takes effect next year could significantly impact financial covenant calculations by not-for-profit ...

Insight

SEC Adopts Amendments to Rule 15c2-12

by Christine Reynolds
August.23.2018

In mid-August, the SEC adopted amendments to its Rule 15c2-12 (the “Rule”), following 18 months of review of comments made to its original proposed ...

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Proposed California November 2018 Ballot Initiatives Would Require Supermajority Votes for Most Tax Increases

by Justin Cooper
May.24.2018

In December 2017, two proposed state constitutional initiatives were submitted to the California Attorney General concerning the scope and approval ...

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Webinar: Advance Refunding Substitutes and Related Issues

by Charles C. Cardall, Richard Chirls, Roger Davis and Barbara Jane League
April.19.2018

The recent tax law changes generally eliminated the ability to issue tax-exempt bonds to advance refund outstanding bonds. In this webinar from The ...

Insight

Proposition 13 Ballot Initiative Qualifies for Signature Gathering

by Kimberly M. Loocke
March.06.2018

Proponents of The California Schools and Local Communities Funding Act of 2018 have received clearance from the California Attorney General to gather ...

Insight

Tax Issues When Fixing Rate and Fee Adjusters in Tax-Exempt Loans

by Charles C. Cardall, Mayling Leong, Jenna Magan and Bryan Victor
January.25.2018

The recently enacted reduction of the maximum federal corporate tax rate may trigger contractual provisions that provide for a significant increase ...

Insight

Webinar: The Tax Cuts and Jobs Act: The Impact on the Municipal Bond Market

by Charles C. Cardall, Edwin Oswald, John Stanley and Patricia L. Eichar
January.10.2018

This webinar from Orrick and The Bond Buyer looks at the possible effects of recently-passed tax reform legislation on the municipal bond market.