PRESENTATION DETAILS
< BACK TO ALL PRESENTATIONSSpeaking Engagement
Tax Issues for Health Care Organizations
[10/19/2016]
Synopsis:
Final IRS Allocation and Accounting Rules for Tax-Exempt Bond Proceeds
• Allocation of tax-exempt bond proceeds and qualified equity to mixed-use projects
• History of the allocation and accounting rules
• Defining the project
• “Qualified Equity” and floating use carve-outs
• Partnerships and joint ventures
• Aggregate and Entity treatment under the proposed regulations
• Final regulation provisions addressing treatment of partnerships and joint ventures under private use and private ownership rules
• Anticipatory Remediations
• Changes to existing rules
• Requirements for anticipatory remediations
• Effective dates and overall implications
Speaker(s): David A. Lips
Organizer: American Health Law Association