Alexander Deland is a tax partner in the firm’s New York office who has more than 28 years of experience in the federal tax aspects of municipal finance.
In conjunction with the public finance group’s work as bond counsel, underwriter’s counsel, borrower’s counsel, and credit enhancement counsel, Mr. Deland has provided input as to tax compliance with regard to every type of governmental and private activity bond financing. He is particularly experienced with qualified exempt small issue manufacturing bonds, qualified 501(c)(3) bonds, and various types of “exempt facility” private activity bonds, including qualified New York Liberty Bonds specially authorized by Congress in response to the 9/11 attacks.
Mr. Deland has provided tax advice across the spectrum of municipal finance transactions and products, including PILOT-backed bonds, assessment financings, tax-increment bonds, advance refundings, municipal derivatives, and hedges. He has obtained letter rulings from the Internal Revenue Service for clients with respect to prospective bond issuances. He has represented issuers involved in IRS audits of bond issues.
Mr. Deland received a B.A. from Yale University in 1972, a J.D. from the University of Connecticut School of Law in 1976, and an LL.M. in Taxation from New York University in 1978.
Mr. Deland is a member of the National Association of Bond Lawyers.