This session will explore current issues relating to the Internal Revenue Service and Securities and Exchange Commission relating to guidance, enforcement, and responsiveness to needs of the public in light of administration goals, changes, and priorities. The plenary panel will also explore how changes in the federal administration influence the structuring of public finance transactions. Panelists will analyze recent trends and discuss whether shifts in federal priorities, regulatory approaches, and policy initiatives have affected the types of deals being done and the structures being used in the municipal market. The discussion will cover topics such as tax policy changes, infrastructure funding, regulatory enforcement, and evolving investor expectations.
2/26/2026 11:00 AM
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This forum will explore current tax issues with respect to utilizing governmental, qualified 501(c)(3), and exempt facility bonds to address current housing needs, including workforce housing, college housing, low-income housing, and senior housing, including recent changes relating to the low-income housing tax credit.
2/26/2026 12:30 PM
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This forum will address hot tax topics relating to financings for healthcare and educational facilities, including issues relating to the 501(c)(3) exemption and higher education, and “acquisitions” of for-profit and 501(c)(3) entities.
2/26/2026 2:00 PM
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This forum will focus on market driven arbitrage issues, including over-issuance, GICs, multipurpose allocations, early issuance, tax exempt refunding of taxable debt, and financing software and other intangible assets.
2/26/2026 3:30 PM
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The focus of this forum is current tax issues relating to governmental bonds financing power facilities, including joining power pools, data centers, and prepayment transactions.
2/26/2026 5:00 PM
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Off-Balance Sheet Structures: As municipalities pursue innovative ways to finance public projects, off balance sheet structures have become a key tool in public finance. This panel will provide attorneys with a practical overview of current issues in off balance sheet financing, including the use of public-private partnerships, special purpose vehicles, and lease financings. Panelists will discuss relevant legal frameworks, such as tax issues relating to governmental instrumentalities, accounting considerations, and disclosure requirements, as well as the challenges of risk allocation and regulatory scrutiny. The session will offer best practices for bond lawyers advising on these transactions, with a focus on structuring, documenting, and disclosing off balance sheet arrangements to meet investor and regulatory expectations.
2/27/2026 11:00 AM
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This panel will focus on Municipal issuers face a rapidly evolving risk environment, with new and complex factors impacting disclosure obligations. This panel will explore current issues in municipal disclosure, focusing on emerging risks such as climate change, shifts in federal administration, and evolving immigration enforcement policies. Panelists will discuss best practices for identifying, assessing, and disclosing these risks to investors, as well as the legal and practical considerations for bond lawyers advising municipal clients.
2/27/2026 12:30 PM
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Land Secured Financings – Securities and Tax Issues Relating to Assessment, Special Tax, and Other Special District Bonds
This session will discuss current issues (both securities and tax law) for various types of land secured financings, including assessment and special tax bonds. The session will also examine strategies for economic development.
2/27/2026 2:00 PM
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This panel will equip attorneys with a practical understanding of municipal bankruptcy under Chapter 9, focusing on both the fundamentals of the process and strategies for advising governmental clients in times of fiscal stress. Panelists will provide an overview of Chapter 9, including eligibility requirements, procedural steps, and key legal considerations. The discussion will help attorneys identify warning signs of fiscal distress in their municipal clients and explore alternatives to bankruptcy, such as restructuring and negotiated solutions. For situations where a Chapter 9 filing may be unavoidable, the panel will offer guidance on navigating the case and supporting clients through the process to achieve stronger financial health. Attendees will gain the tools and insights needed to advise local governments effectively, whether helping them avoid bankruptcy or guiding them through it.
2/27/2026 3:30 PM
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This panel will review recent notable SEC enforcement actions in the municipal securities market and discuss their implications for attorneys and their clients. Panelists will analyze key cases, enforcement trends, and areas of regulatory focus, highlighting lessons learned and common pitfalls. The discussion will provide practical guidance on how these developments should inform disclosure practices, compliance programs, and risk management in the coming year.
2/27/2026 5:00 PM
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