Wednesday, January 27, 2016
3:30 p.m. Registration
4 p.m. Program
5 p.m. Cocktail Reception

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Squire Patton Boggs
2550 M Street Northwest
Washington, D.C. 20037

Matt Trem
+1 216 479 8405


At the issuance and during the life of an issue of tax-exempt bonds, issuers and borrowers must be mindful of the limitations imposed by the federal tax laws on the use of such proceeds. On October 27, 2015, the Treasury Department promulgated Final Treasury regulations that dramatically enhance the ability of an issuer or borrower to allocate funds other than tax-exempt bond proceeds toward private business use of a mixed-use project. The regulations also include provisions designed to provide greater flexibility to accommodate public-private partnerships. Additionally, under certain circumstances, the regulations permit “anticipatory remediation” of a future deliberate action, a common-sense provision long sought after by public finance practitioners.

The regulations apply to bonds sold on or after January 25, 2016 and may be applied, in certain circumstances, to bonds issued before that date. Issuers and borrowers of governmental obligations and qualified 501(c)(3) bonds are likely to benefit the most from the regulations; however, the regulations will benefit issuers and borrowers of all types of tax-exempt bonds.

This session will provide attendees with a short, concise discussion of the new regulations and offer practical suggestions for how the regulations can benefit tax-exempt bond issuers, as well as borrowers. Squire Patton Boggs attorneys who will be in attendance include Alethia Nancoo, JR Clark, Todd Cooper, Robert Labes and Joel Swearingen. Immediately following the presentation, the panelists will host a question and answer session for the attendees, followed by a cocktail reception.