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Insight

Tax Relief for Replacing LIBOR in Tax-Exempt Debt and Swaps

by Barbara Jane League, Charles C. Cardall, George Wolf and Richard J. Moore
October.28.2019

Many tax-exempt bonds and related hedges, such as interest rate swaps ("Exempt Instruments"), use a LIBOR-based interest rate.

Insight

SEC Proposes New Guidance on Role of Municipal Advisers in Private Placements

October.28.2019

In response to the proliferation of direct placements of municipal securities with financial institutions over the past decade, the SEC has proposed ...

Insight

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 PPAs – De-Risk Solutions

by Giji John
January.08.2019

Orrick partner Giji John authored an article for the Project Finance International Yearbook 2019 on how power-purchase agreements (PPAs) with ...

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

Webinar: Current Developments in Securities Regulation and Enforcement

by Christine Reynolds
November.08.2018

Orrick and The Bond Buyer held a webinar discussing the current developments in securities regulation and enforcement.

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 ...

Insight

Supreme Court Preserves IPR but Dictates Changes – Director Iancu Has Many Options to Consider

by Johannes Hsu and K. Patrick Herman
April.26.2018

On April 24, 2018 the Supreme Court issued two decisions that preserve Inter Partes Review ("IPR") but dictate changes to IPR procedures.

Insight

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

GASB Statement No. 88 Defines Debt and Increases Disclosure Requirements for Government Financial Statements

by Amanda Stephens
April.09.2018

The Governmental Accounting Standards Board issued GASB Statement No. 88 (the "Statement") in March 2018.

Insight

The CLOUD Act, Explained

by Aravind Swaminathan, Robert Loeb and Emily S. Tabatabai
April.06.2018

The Clarifying Lawful Overseas Use of Data ("CLOUD") Act was enacted into law on March 23, 2018.

Insight

Ransomware Attacks for Local Governments and Public Agencies: A Primer

by Marcus Deitz, Aravind Swaminathan and Amanda Stephens
April.03.2018

The recent ransomware attack on the City of Atlanta highlights the fact that the threat of ransomware affects all organizations, regardless of the ...