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		<category>Client Alert</category>
		<title>LIBOR Transition Regulations Finalized</title>
		<link>https://www.chapman.com/publication-9996.html</link>
		<description><![CDATA[ The IRS published final LIBOR transition regulations in the Federal Register on January 4, 2022. The regulations allow modifications of debt instruments and other contracts to replace LIBOR without triggering a reissuance or deemed exchange if certain conditions are met. ]]></description>
		<pubDate>Tue, 11 Jan 2022 09:00:00 -0500</pubDate>
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		<title>Tax-Exempt Bond Securitization</title>
		<link>https://www.chapman.com/publication-1238.html</link>
		<description><![CDATA[ This article in the Journal of Taxation of Financial Products outlines tax-exempt municipal debt securitization transactions and associated tax issues. Chapman authors, David Nirenberg, Brent Feller, and Steven Kopp, provide an in-depth look at the primary tax issues for parties to both single-class and multiple-class tax-exempt bond securitization transactions. ]]></description>
		<pubDate>Tue, 30 Nov 2021 09:00:00 -0500</pubDate>
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		<category>Chapman Insights</category>
		<title>Screening for ESG Criteria in Lending and Investment Transactions</title>
		<link>https://www.chapman.com/publication-1236.html</link>
		<description><![CDATA[ Lenders and investors are taking different approaches to building ESG portfolios based on the entity&rsquo;s own preferences and values. However, one widely used tool involves screening of select assets or transactions that align with those values. ]]></description>
		<pubDate>Mon, 13 Sep 2021 09:00:00 -0400</pubDate>
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		<title>Potential Federal Tax Reissuance Concerns Involving a Transition from LIBOR to an Alternate Rate</title>
		<link>https://www.chapman.com/publication-1235.html</link>
		<description><![CDATA[ In 2017, the Financial Conduct Authority, the U.K. authority that oversees the London interbank offered rate, announced that LIBOR may be phased out after the end of 2021. The announcement applied to all currency and term variants of LIBOR, including U.S. dollar denominated LIBOR. ]]></description>
		<pubDate>Mon, 30 Aug 2021 09:00:00 -0400</pubDate>
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		<title>U.S. Commits to Cutting Carbon Emissions in Half by 2030</title>
		<link>https://www.chapman.com/publication-1226.html</link>
		<description><![CDATA[ At today&rsquo;s Earth Day Climate Summit, President Joe Biden announced to world leaders that the United States is committed to cutting its greenhouse gas emissions by 50% to 52% from 2005 levels by 2030.  ]]></description>
		<pubDate>Thu, 22 Apr 2021 09:00:00 -0400</pubDate>
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		<title>Loan Associations Publish Social Loan Principles</title>
		<link>https://www.chapman.com/publication-1224.html</link>
		<description><![CDATA[ Last week the Loan Syndications and Trading Association, the Loan Market Association, and the Asia Pacific Loan Market Association jointly published their first ever Social Loan Principles. ]]></description>
		<pubDate>Tue, 20 Apr 2021 09:00:00 -0400</pubDate>
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		<category>Client Alert</category>
		<title>Department of Labor Announces Non-Enforcement Policy and Intent to Review Environmental, Social and Governance Investment Rule</title>
		<link>https://www.chapman.com/publication-1219.html</link>
		<description><![CDATA[ The Department of Labor announced that it will not enforce its previously issued final rule regarding plan fiduciaries&rsquo; use of environmental, social and governance factors in selecting investments for tax‑qualified retirement plans. ]]></description>
		<pubDate>Tue, 16 Mar 2021 09:00:00 -0400</pubDate>
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		<title>ESG Investing to Continue Growth in 2021 Under Biden Administration</title>
		<link>https://www.chapman.com/publication-1216.html</link>
		<description><![CDATA[ Environmental, Social and Governance investing in the United States has reportedly reached an estimated $250 billion in assets under management and is expected to see continued growth in 2021 and beyond.&nbsp; ]]></description>
		<pubDate>Tue, 02 Mar 2021 09:00:00 -0500</pubDate>
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		<category>Article</category>
		<title>Brief Summary of Selected Tax Provisions in the CARES Act</title>
		<link>https://www.chapman.com/publication-1190.html</link>
		<description><![CDATA[ The CARES Act,&nbsp;which was designed to support individuals and businesses affected&nbsp;by the COVID-19 pandemic, was signed into law on March 27.&nbsp;This article summarizes various tax provisions in the CARES Act. ]]></description>
		<pubDate>Tue, 28 Jul 2020 09:00:00 -0400</pubDate>
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		<title>Impact of COVID-19 Mortgage Loan Forbearances on REMICs and Investment Trusts</title>
		<link>https://www.chapman.com/publication-1191.html</link>
		<description><![CDATA[ The CARES Act, which was enacted to support individuals and businesses affected by the COVID-19 pandemic, provides that borrowers experiencing financial hardship due to the national emergency declared by the President, may request and obtain forbearance on certain federally backed mortgage loans. ]]></description>
		<pubDate>Tue, 28 Jul 2020 09:00:00 -0400</pubDate>
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