Robert A. Kaplan Senior Counsel

Bob focuses his practice on federal and state tax laws relating to the issuance of tax-exempt bonds and tax credit bonds by state and local governments.

He represents issuers, underwriters and borrowers in bond financings involving governmental bonds, qualified 501(c)(3) bonds, and exempt facility bonds. Bob also represents clients in connection with IRS examinations of tax-exempt financings and private letter ruling requests.

Experience

Provided tax advice for tax-exempt financings benefitting healthcare organizations, including Carilion Clinic Health Care, Nash Health Care Systems, Valley Health System and Wake Forest University Health Sciences.

Provided tax advice for tax-exempt financings benefitting educational institutions, including Vanderbilt University, Tulane University, University of Virginia and Washington College (Maryland).

Provided tax advice for tax-exempt financings benefitting governmental entities, including Arlington County (Va.), Prince George’s County (Md.) and City of Alexandria (Va.).

Provided tax advice for tax-exempt financings benefitting continuing care retirement communities, including Lutheran Services for the Aging and Carol Woods Retirement Community.

Represented state port authority in private letter ruling request involving private activity bond tests.

Represented developer in private letter ruling request involving new markets tax credits.

Represented public university in examination of Build America Bonds.

Represented 501(c)(3) hospital in examination of arbitrage matters with respect to advance refunding escrow.

Represented 501(c)(3) continuing care retirement community in examination of arbitrage matters.

Represented governmental health care system in examination focusing on interest rate hedging transaction.

Represented county water and sewer authority in examination of bonds.

Represented city in examination of advance refunding bonds.

  • Georgetown University Law Center, LLM, Taxation, with Distinction, 2001
  • Washington University School of Law, JD, 1998
  • Duke University, BA, 1991

Member, National Association of Bond Lawyers

  • District of Columbia
  • Maryland
  • Speaker, "Arbitrage, Rebate & Calculating Yield," Advanced Bond Finance Course, August 2020
  • Speaker, "The Effect of the New Tax Law on the Municipal Bond Industry," Association of Public Finance Professionals, May 2018
  • Speaker, "Advance Refundings," Council of Development Finance Agencies' Bond Finance course, Baltimore, Maryland, August 2016
  • Speaker, "Advance Refundings - Basics, Limitations, Arbitrage & More," Council of Development Finance Agencies' Bond Finance Webcourse, June 2015
  • Speaker, "A Trek Through Campus: Private Business Use Calculations in Four Typical Campus Buildings," Tax-Exempt Bond Compliance Workshop , Treasury Institute for Higher Education, December 2014
  • Speaker, "Private Business Use in Higher Education Tax-Exempt Bond Financed Projects," Tax-Exempt Bond Compliance Workshop , Treasury Institute for Higher Education, September 2013
  • Speaker, "Tax-exempt Bond Post Issuance Compliance," AHLA Conference on Tax Issues for Healthcare Organizations, October 2010
  • Speaker, "The Fundamentals of Economic Development Finance Course," Council of Development Finance Agencies, July 2009 and June 2010
  • Speaker, "The Advanced Bond Finance Course," Council of Development Finance Agencies, February 2007, January 2009 and October 2013
  • Speaker, Council of Alumni Association Executives Annual Meeting, July 2008
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