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Stephen M. Sparks
Counsel
Cincinnati, OH
Counsel
Cincinnati, OH
Steve’s practice is devoted to public finance, and he has extensive experience with tax-advantaged financings for governments, healthcare, higher education, multifamily developments and privately owned energy efficient projects. He devotes a significant portion of his practice to the federal tax issues encountered by issuers and borrowers of tax-advantaged bonds, including structuring transactions to comply with tax rules, reviewing management agreements, audits, VCAP, preparing Schedules K for 501(c)(3) organizations and rebate analysis. Steve also spends a significant portion of his practice on financing energy conservation measures and energy efficient buildings in a tax-efficient manner.
The Ohio State University Moritz College of Law, J.D., 2007, cum laude
University of Florida Levin College of Law, LL.M, Taxation, 2009
Ashland University, B.A., Political Science/History, 2000, cum laude
The Ohio State University Moritz College of Law – Judge William M. Drennen Award
University of Florida Levin College of Law – The Book Award
October 21, 2024 | Blogs
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June 12, 2024 | Blogs
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February 2, 2024 | Blogs
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June 16, 2023 | Publications
Effective June 30, 2023, the London Interbank Offered Rate (LIBOR) joins the Brontosaurus, the dodo ...
February 20, 2023 | Blogs
On January 6, 2023, Ohio Governor Mike DeWine signed House Bill 45, which contains two provisions th...
May 2, 2022 | Publications
COVID-19 and the resulting lockdowns illustrated the importance of the availability of telecommunica...
March 11, 2022 | Publications
The 2021 calendar year wrapped up with the biggest expansion of exempt facility bonds in a decade in...
February 19, 2022 | Blogs
This article was originally published on February 18, 2022 in Westlaw Today, an imprint of Thomson R...
November 14, 2021 | Blogs
This article was originally published on November 12, 2021 in Westlaw Today, an imprint of Thomson R...
November 9, 2021 | Experience
A team of Frost Brown Todd’s (FBT) Ohio and Kentucky Public Finance and Government Service att...
November 6, 2021 | Publications
The long-awaited $1.2 trillion bipartisan infrastructure spending bill has been approved by both the...
October 8, 2021 | Blogs
In the multifamily industry, 4% low-income housing tax credits (“4% LIHTCs”) have long served as...
April 14, 2021 | Blogs
With the help of legislators at the state and federal levels, the historic rehabilitation tax credit...
January 21, 2021 | Coronavirus Response Team
The affordable housing industry has used 4% Low-Income Housing Tax Credits (“4% Credits”) to fin...
June 10, 2020 | Coronavirus Response Team
The Federal Reserve expanded the Municipal Liquidity Facility (MLF) eligibility criteria on June 3, ...
May 21, 2020 | Coronavirus Response Team
The Federal Reserve recently announced that it’s Municipal Liquidity Facility (MLF) is taking ...
April 30, 2020 | Coronavirus Response Team
In the wake of COVID-19, many local governments find themselves facing unanticipated and potential r...
April 30, 2020 | Coronavirus Response Team
Overview The Federal Reserve announced that it was expanding the scope of the Municipal Liquidity Fa...
December 12, 2019 | Experience
On December 4, 2019, the Franklin County Convention Facilities Authority (the “CFA”) issued two ...