Mr. Carlile is a partner in the Denver office of Kutak Rock LLP who concentrates his practice in the tax analysis of financial transactions permitted by Sections 54A-54F and 54AA, 103, 141-150 and 1400N and 1400U of the Internal Revenue Code of 1986. He has many years of experience in the legal tax review and structuring of numerous types of public financings, including Colorado district financings; district financings in other states; single and multi-family housing issues; higher education and student loan financings; hospital financings; major infrastructure and prepaid energy projects; water utility issues; public electric power issues; a wide variety of other major municipal facilities financings such as airports, docks and wharves, industrial development and pollution control bond issues; equipment and other asset pool financings; cash flow deficit financings; advance refunding and municipal swap and other derivative transactions; combination new market tax credit and bond financings; tax credit bonds and Build America Bonds. In addition, he has assisted clients with arbitrage, refundings and computer-based financial structuring; analysis for issuers and borrowers of bond issuance and post-issuance compliance programs; and IRS bond audits, ruling requests and the IRS voluntary compliance program.
Mr. Carlile also has been an active participant in numerous seminars and lecture programs in public finance and tax for the American Bar Association (ABA) and the National Association of Bond Lawyers (NABL). He has served as Former Chairman, Task Force on Arbitrage Rebate Rules for the Tax Exempt Financing Committee of the ABA Section of Taxation; past Chairman, Arbitrage/Tax Seminar for NABL; and past Chair of Housing Finance Task Force within the ABA Tax Section, Committee on Tax-exempt Finance.
February 3, 2014 Kutak Rock Participates in QECB Solar Financing
Kutak Rock LLP served as bond counsel to the Colorado Housing and Finance Authority in connection with the issuance of $4,900,000 of Taxable Qualified Energy Conservation Bonds (Colorado Solar 2013 Photovoltaic Solar Project) Series 2013.
March 1, 2013 $45 Million Hotel Opens in Denver
July 29, 2011 Denver Attorneys Present At Bar Seminar On August 8, Larry Carlile, Fred Marienthal and Darren McHugh of Kutak Rock's Denver office presented Bond Financing for 501(c)(3) Organizations at the Colorado Bar Association's continuing education legal seminar.
September 20, 2013 IRS Releases Proposed Arbitrage Regulations
On September 16, 2013, the IRS published proposed regulations (the Proposed Regulations) in the Federal Register covering several areas relating to tax-exempt bonds, including the determination of the issue price of such bonds. It is important to note that these Proposed Regulations are, for the most part, not yet in effect. While issuers may elect to apply certain portions of the Proposed Regulations, the general rule is that the Proposed Regulations will impact bonds issued on or after 90 days following the publication of final regulations in the Federal Register. For the time being, we will continue to apply the existing regulations (the Existing Regulations) unless it is advantageous to apply the Proposed Regulations to new transactions.
March 21, 2013 Post-Issuance Compliance News for Tax-Exempt Municipal Bonds - No. 7
February 17, 2011 The Status of Certain Bond Tax Provisions Post-ARRA
The purpose of this memorandum is to describe the status of certain tax provisions subsequent to the end of calendar year 2010 that are of interest to the attorneys and clients of Kutak Rock LLP's public finance practice.