Matthew Peckosh

• Advising on a range of tax-exempt and tax-advantaged financing structures, including conduit financing, tax-increment financing, commercial paper programs, direct placements, variable rate demand bonds, lease financing, and certificates of participation.
• Advising on tax-exempt financing for hospital and other healthcare facilities; senior, low-income, and single family housing; school districts, charter schools, and universities, and sewage facilities.  
• Advising on private use issues, including analysis and measurement of use, financing for mixed-use projects, and remedial actions.
• Advising on arbitrage and rebate compliance, including determination of issue price, allocations, investment bidding requirements, commingled funds, yield-reduction payments, and spending exceptions.
• Advising on refinancing, refundings, and debt exchanges and modifications.
• Advising on related tax matters, including issuing authority, public approval requirements, and bank qualification.
• Representing issuers in Internal Revenue Service audits.

Corporate Finance and Compliance

• Advising on the issuance of a broad range of financial instruments, including corporate debt (both bearer and registered), stock, and hybrid securities.
• Representing lenders and borrowers in cross-border lending transactions, including credit facilities based on LSTA and LMA style documents. 
• Negotiating tax provisions for derivatives trades documented on ISDA master agreements, including interest rate, exchange rate, and commodity swaps.
• Advising financial institutions and others on compliance with FATCA and the Common Reporting Standard.

• Advising on formation, structuring, and investment in real estate and investment partnerships.
• Representing clients in the structuring and drafting of partnership and limited liability company agreements and related documentation.