旧金山
Rich Moore is an accomplished Tax partner resident in Orrick's San Francisco office.
Rich works extensively in the healthcare and multifamily
housing areas, and invariably serves as the lead tax attorney on dozens of these
deals with an aggregate par amount in excess of ten billion dollars each
year. This volume of deals enables Rich
to encounter the regular and complex tax issues associated with such
transactions, and have insight into viable solutions to such issues. Rich also concentrates his practice in deals
for water utilities, public power including gas and electricity prepay
transactions, solid waste disposal facilities, municipal derivatives, and
arbitrage matters. He has served as bond counsel, underwriter's counsel,
borrower's counsel, and special tax counsel in a wide variety of public finance
transactions.
As an advocate, Rich has represented governmental issuers,
conduit borrowers, and investment banks in IRS proceedings, including
tax-exempt bond audits, voluntary compliance (VCAP) requests, and requests for
private letter rulings. Specifically, in
2017 and 2018, Rich was the lead representative on dozens of audits of
multifamily housing bond deals, each of which successfully closed. Additionally, Rich has successfully closed
IRS examinations relating to healthcare, solid waste, and arbitrage
matters. Rich has also been involved in
numerous regulatory and legislative projects and has found that a strong
working relationship with IRS and Treasury Department personnel facilitates
obtaining good results.
Rich has served on the Board of Directors of the National
Association of Bond Lawyers (NABL) since 2011 and, in 2018, was elected
President of NABL. Rich has written and
lectured extensively on the tax aspects of public finance transactions, having
served as editor of the Federal Taxation of Municipal Bonds Deskbook, chaired
the National Association of Bond Lawyers Bond Attorneys Workshop, and served on
several other panels at industry seminars and roundtables. Rich became a fellow of the American College
of Bond Counsel in 2018.