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Speaking 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