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.
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Georgetown University Law CenterLLMTaxation
with Distinction
2001 - Washington University in St. Louis School of LawJD1998
- Duke UniversityBA1991
Member, National Association of Bond Lawyers
- Author, Senior Living Alert: Federal Tax Code’s Arbitrage Rules May Impact the Return on Certain Investments, McGuireWoods Legal Alert, March 26, 2024
- Author, COVID-19: IRS Aids State and Local Governments With Tax-Exempt Tender Bonds and Commercial Paper, McGuireWoods Legal Alert, May 12, 2020
- Author, COVID-19: Temporary Relief From In-Person Public Hearing Requirement for Private Activity Bonds, McGuireWoods Legal Alert, May 8, 2020
- Author, Final Private Activity Bond Public Approval Regulations: Three Key Takeaways, McGuireWoods Legal Alert, January 3, 2019
- Author, Congress Extends QZABs, New Markets Tax Credits; Continuing Effect of Sequestration, McGuireWoods Legal Alert, December 22, 2014
- Author, IRS Releases Guidance on Refunding Recovery Zone Facility Bonds, McGuireWoods Legal Alert, January 15, 2014
- Author, The President’s FY 2014 Budget Proposal: Positives and Negatives for Public Finance, McGuireWoods Legal Alert, May 10, 2013
- Author, Municipal Bonds after Recovery Act Expiration, McGuireWoods Legal Alert, February 10, 2011
- Author, ARRA: New IRS Guidance on Draw-Down Loans and Bond-Related Tax Deadlines, McGuireWoods Legal Alert, November 24, 2010
- Author, Dodd-Frank Financial Reform Act Will Impact Municipal Securities Market, McGuireWoods Legal Alert, July 22, 2010
- Author, An Important Reminder about Schedule K of IRS Form 990 (Tax-Exempt Bonds), McGuireWoods Legal Alert, July 15, 2010
- Author, Extension of Stimulus Act Bond Provisions in Doubt as Bill Founders in Senate, McGuireWoods Legal Alert, July 13, 2010
- Author, IRS Announces New Rules Relating to Certain Qualified Tax Credit Bonds and Build America Bonds, McGuireWoods Legal Alert, May 20, 2010
- Author, IRS Announces Rules for Separating Tax Credits and Qualified Tax Credit Bonds, McGuireWoods Legal Alert, April 12, 2010
- Author, Recently Introduced Bills Affect Public Schools and Energy Tax Credit Bonds, McGuireWoods Legal Alert, December 15, 2009
- Author, Public School Financing News – Proposed House Bill Allows School Districts to Carry Forward Unused Qualified School Construction Bond Allocations, McGuireWoods Legal Alert, December 4, 2009
- Author, IRS Rules Three Buildings May be Treated as One for New Markets Tax Credit Purposes, McGuireWoods Legal Alert, August 21, 2009
- Author, State and Local Governments – New IRS Guidance Regarding Recovery Zone Economic Development Bonds and Recovery Zone Facility Bonds, McGuireWoods Legal Alert, June 19, 2009
- Author, State and Local Governments: New IRS Guidance Opens the Door for Direct Payment Build America Bonds, McGuireWoods Legal Alert, April 8, 2009
- Author, IRS to Survey Governmental Tax-Exempt Bond Issuers on their Post-Issuance Compliance Practices, McGuireWoods Legal Alert, January 9, 2009
- Author, Internal Revenue Service Proposes to Streamline the TEFRA Public Hearing and Approval Requirements for Tax-Exempt Private Activity Bonds, McGuireWoods Legal Alert, September 11, 2008
- District of Columbia
- Maryland
- Panelist, "Advanced Bond Topics," ABA Webinar, October 2023
- Presenter, "Arbitrage, Rebate and Calculating Yield," Council of Development Finance Agencies’ Advance Bond Finance Course, March 2023
- Presenter, "Arbitrage, Rebate and Calculating Yield," Council of Development Finance Agencies’ Advance Bond Finance Course, February 2022
- 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, June 2015
- Speaker, "Advance Refundings - Basics, Limitations, Arbitrage & More," Council of Development Finance Agencies’ Bond Finance course, June 2015
- Speaker, "A Trek Through Campus: Private Business Use Calculations in Four Typical Campus Buildings," Treasury Institute for Higher Education’s Tax-Exempt Bond Compliance Workshop, Treasury Institute for Higher Education, December 2014
- Speaker, "A Trek Through Campus: Private Business Use Calculations in Four Typical Campus Buildings," Treasury Institute for Higher Education’s 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, "Investing Tax-Exempt Bond Proceeds," Advanced Bond Finance Course, Council of Development Finance Agencies, February 2009
- 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
- Speaker, "Investing Tax-exempt Bond Proceeds," Advanced Bond Finance Course of the Council of Development Finance Agencies, March 2007