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Overview

Brent Feller is a partner and member of Chapman's Tax Department. Brent is primarily involved in the tax aspects of financings throughout the country, including new money and refunding financings for the benefit of governmental issuers and 501(c)(3) organizations, including colleges and universities. He represents issuers, underwriters, and outside bond counsel in all matters relating to tax‑exempt and tax-advantaged bonds. He is also a frequent author and speaker on tax-related issues.

Prior to joining Chapman, Brent practiced law at Blank Rome LLP in Philadelphia.

Memberships

National Association of Bond Lawyers

  • Steering Committee, 2023

National Council of State Housing Agencies

Admitted

Illinois, 2004

New Jersey, 1998

New York, 1999

Pennsylvania, 2001

Education

New York University School of Law, LL.M., Taxation, 1998

University of Montana School of Law, J.D., 1997

  • Editor, Public Land and Resources Law Review

University of Utah; B.A, Asian Studies; B.A., Political Science; B.A., History; 1995

Clerkships

Attorney-Advisor for the Honorable Stanley J. Goldberg at the United States Tax Court in Washington, D.C.

Insights

Publications

  • Co-Author, "Tax-Exempt Bond Securitization," Journal of Taxation of Financial Products, Vol. 18 Issue 3, 2021
  • Co-Author, "Potential Federal Tax Reissuance Concerns Involving a Transition from LIBOR to an Alternate Rate," Futures & Derivatives Report, July/August 2021
  • Co-Author, "Potential Federal Tax Reissuance Concerns Involving a Transition from LIBOR to an Alternate Rate," Chapman and Cutler Quarterly, Q3 2020
  • Significant Contributor, "Tax Management Portfolio No. 183: Tax-Advantaged Bonds," Bloomberg Tax & Accounting, December 2019
  • Co-Author, “Using Qualified Equity and Tax-Exempt Obligations to Finance a Mixed-Use Project," Real Estate Taxation, 2nd Quarter 2019
  • Co-Author, “Using Qualified Equity and Tax-Exempt Obligations to Finance a Mixed-Use Project," Taxation of Exempts, May/June 2019
  • Author, "Recent Developments in US Tax Enforcement," Taxation Translation Journal (Chinese), Issue No. 4, 2017
  • Author, "Recent Developments in US Tax Enforcement," Derivatives & Financial Instruments, Issue No. 5, 2017
  • Co-Author, “New Guidance on Management and Service Contracts for Property Financed with Proceeds of Tax-Exempt Obligations,” Journal of Taxation, June 2017
  • Co-Author, “Excessive Private Business Use," Taxation of Exempts, May/June 2017
  • Co-Author, "Resolving a Small Mistake with Big Potential Consequences," Taxation of Exempts, July/August 2015
  • Co-Author, "IRS Requires Schedule K of Form 990 for Tax-Exempt Bonds," Taxation of Exempts, July/August 2014
  • Quoted in "Bond Issuers Encouraged to Request Refunding Guidance," Tax Notes Today, March 2014
  • Quoted in "New Requirements for Tax-Credit Bonds Causing Angst," The Bond Buyer, June 2013.
  • Quoted in “Questions Remain on Effect of Sequestration on Bonds,” Tax Notes Today, March 2013
  • Co-Author, "IRS Encourages Written Compliance Policies for Tax-Exempt Bonds," Taxation of Exempts, January/February 2014
  • Co-Author, "The Proposed Amendments to Circular 230 in an Exempt Organization Context," Taxation of Exempts, March/April 2013
  • Co-Author, "Using Tax-Exempt Financing to Maximize 501(c)(3) Organizations' Resources," Taxation of Exempts, June 2013
  • Co-Author, "Building Your Case: Can You Finance Employee Costs Related to Capital Projects with Tax-Exempt Bond Proceeds?" Update Magazine, Winter 2012
  • Co-Author, "Employee Costs Related to Capital Projects, Can You Finance Them with Tax-exempt Bond Proceeds?," The Dispatch, October 2012
  • Co-Author, “Tax-Credit Bonds Finance Energy Production and Energy Conservation Projects,” Journal of MultiState Taxation and Incentives, January 2010
  • Co-Author, “Recent IRS Guidance Regarding Energy Tax Credit Bonds,” Taxation of Exempts, September/October 2009
  • Co-Author, “Energy Production and Energy Conservation Tax Credit Bonds,” Taxation of Exempts, March/April 2009
  • Co-Author, “Clean Renewable Energy Bonds,” Taxation of Exempts, September/October 2007
  • Contributor to Secondary Market Tax-Exempt Asset Securitization, American Bar Association (2005)
  • Contributor to “Important Developments in Tax-Exempt Financing” in the Summer 2001, 2002 and 2003 editions of The Tax Lawyer, American Bar Association

Presentations

  • Panelist, "Tax Trends in Refundings and Reissuances," National Association of Bond Lawyers, The Workshop, September 19, 2024
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2023
  • Panel Chair, "Tax Concepts in Bank Direct Purchase and Bank Qualification," National Association of Bond Lawyers, The Workshop, October 18 - 20, 2023
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2022
  • "Hybrid Tax Concepts in Bank Direct Purchase and Bank Qualification," National Association of Bond Lawyers, The Workshop, October 12, 2022
  • "Capitalizing on Financing Interest," National Association of Bond Lawyers, The Institute, 2022
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2021
  • "Tax Concepts in Bank Direct Purchase and Bank Qualification," National Association of Bond Lawyers, The Workshop: Hybrid, 2021
  • Panel Chair, "Working with Working Capital," National Association of Bond Lawyers, The Institute, 2021
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2020
  • "Tax Concepts in Bank Direct Purchase and Bank Qualification," National Association of Bond Lawyers, The Workshop, 2020
  • "Single and Multi-Family Legal Hot Topics," National Association of Local Housing Finance Agencies, 2020
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2019
  • "Post Issuance Compliance and You," Treasury Institute for Higher Education Tax-Exempt Bond Compliance Conference, TEFRA, Floating Equity, 2019
  • "Long-Term Considerations Around Public-Private Partnerships (P3s)," Treasury Institute for Higher Education Tax-Exempt Bond Compliance Conference, 2019
  • "What Happens When LIBOR Goes Away," Treasury Institute for Higher Education Tax-Exempt Bond Compliance Conference, 2019
  • "Pooled Financing Bonds," National Association of Bond Lawyers, The Institute, Federal Guarantees, Hedge Bonds, Advance Refundings, 2019
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2018
  • "Bonds for Beginners," National Association of Local Housing Finance Agencies, 2018
  • "Administering Management Contracts and the New Safe Harbors," Treasury Institute for Higher Education Tax-Exempt Bond Compliance Conference, 2017
  • "Financing Multi-Family Housing: Structuring the Low Income Housing Credit and Tax-Exempt Bonds," Strafford Webinars, 2017
  • "Tax Issues Concerning 501(c)(3) Financings," 2017
  • "New Management Contract Safe Harbors," Higher Education Taxation Institute and Essentials, 2017
  • "Tax Bond Forum," IRS Examinations, Management Contracts, and Record Retention, 2017
  • "Schedule K to Form 990 and Fundamentals of Tax-Exempt Bonds," Illinois CPA Society, 2016
  • "What Hospitals Need to Know About 501(r)," The Healthcare Roundtable, 2015
  • Panelist, "Post-Issuance Tax Compliance Panel," National Association of Bond Lawyers, 2014
  • "Basic Federal Tax Law Principles of Public Finance," 2014
  • Panel Chair, "Tax and Securities Law Institute," Reissuance and Remedial Actions, 2024
  • Panelist, "Post-Issuance Tax Compliance Panel," National Association of Bond Lawyers, Bond Attorneys' Workshop, 2013
  • Panelist, "Recent Developments and Advanced Topics in Tax-Exempt Leasing Panel," National Association of Bond Lawyers, Bond Attorneys' Workshop, 2013
  • "Tax Implications of Direct-Purchase (Private Placement) Bonds," American Bar Association, 2013
  • "Tax-Exempt Bonds: A Primer," Treasury Institute's Tax-Exempt Bond Compliance Workshop, 2013
  • Panelist, "Tax Hot Topics Panel," National Association of Bond Lawyers, Tax and Securities Law Institute, 2013
  • "Private Use and Private Payments - Are your Tax-Exempt Bonds Still Tax-Exempt?" Illinois Government Finance Officers Association, 2013
  • Panelist, "Refunding and Reissuance Panel," National Association of Bond Lawyers, Bond Attorneys' Workshop, 2012
  • "Post Issuance Compliance - Preparing for an Unexpected Visit from the IRS," Women in Public Finance, 2012
  • Panelist, "Tax Credit Bond Panel," National Association of Bond Lawyers, Tax and Securities Law Institute, 2012
  • "What an IRS Audit Letter means and What to do if You Receive One," Post Issuance Compliance and Hot Topics Seminar, 2011
  • Panelist, "Refunding and Reissuance Panel," National Association of Bond Lawyers, Bond Attorneys’ Workshop, 2011
  • "Current Topics in Governmental Finance," Illinois Municipal League, 2010
  • "Opportunities under the Stimulus Program," Illinois Government Finance Officers Association, 2010
  • "Build America Bonds - Overview and Considerations for Investors," 2009
  • Panelist, "Secondary Market Securities Panel," National Association of Bond Lawyers, Bond Attorneys’ Workshop, 2009
  • "Our Decaying Infrastructure: Restoring it to Excellency in Financially Troubled Times," American Bar Association, 2009
  • Panelist, "Secondary Market Securities Panel," National Association of Bond Lawyers, Bond Attorneys’ Workshop, 2008

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