Marybeth Orsini

Marybeth Orsini

Ballard Spahr LLP

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IRS Releases Guidance on the Transition From LIBOR

The IRS recently released helpful guidance in Revenue Procedure 2020-44 to assist the market’s transition from the London Interbank Offered Rate (LIBOR) and other interbank offered rates (IBORs) to alternative reference...more

10/20/2020  /  Alternative Reference Rates Committee (ARRC) , Inter-Bank Offered Rates (IBORs) , IRS , ISDA , Libor , New Guidance , Public Comment , Public Finance , Revenue Procedures , Tax Planning

Bond Relief Amid COVID-19 Restrictions: Telephonic Public Hearings and Enhanced Issuer Ability to Purchase Bonds

The IRS provided much-awaited relief for issuers seeking to do a public hearing for their bonds amidst the current pandemic situation. The IRS guidance, Revenue Procedure 2020-21, permits a public hearing to be held by...more

5/7/2020  /  Administrative Hearings , Bonds , Coronavirus/COVID-19 , IRS , Popular , Public Finance , Relief Measures , Tax-Exempt Bonds
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