Ian W. Bearden practices in the tax and public finance groups at Modrall Sperling.
Ian has represented school districts, municipalities, special districts, developers, and tax-exempt organizations in the issuance of both taxable and tax-exempt bonds. He advises clients with respect to the federal, state, and local tax aspects of those transactions and in maintaining compliance with the requirements of the Internal Revenue Code with respect to the use of tax-exempt bond proceeds, escrow deposits and yield restriction in refunding issues, private activity, management contracts for bond financed facilities, and sizing of reasonably required reserve funds. He also advises clients with respect to the New Mexico state and local tax incentives for projects financed by industrial revenue bonds and has assisted in a variety of public finance transactions, including in the formation of special financing districts and renewable energy development projects.
In addition to his public finance practice, Ian assists clients in the formation and the operation, acquisition, and disposition of businesses in numerous sectors, including tax-exempt entities. He regularly advises both for-profit and nonprofit clients in maintaining compliance with tax and corporate law. He has represented clients in the formation of tax-exempt organizations of all sizes and in achieving recognition of tax-exempt status, including a public-private partnership to combat homelessness and racial inequality in Albuquerque.
Ian has also advised numerous clients, including tax-exempt organizations, with respect to M&A transactions ranging widely in size and complexity, from negotiating letters of intent and purchase agreements to navigating post-closing networking capital true-up and indemnification disputes.
Ian grew up in Taos, New Mexico. He received his undergraduate degree and J.D. from the University of New Mexico. After receiving his J.D. in 2016, he attended the University of Florida Levin College of Law, where he received his LLM in Taxation.
Ian is an avid cyclist, tennis player, golfer, and musician. He has rescued three retired racing greyhounds, Wendell, George and Louise.
University of Florida Levin College of Law, LLM in Taxation, 2017
University of New Mexico School of Law, J.D. 2016
University of New Mexico, B.A. 2011
- State Bar of New Mexico, Taxation Section; Board of Directors, 2017-present
- National Association of Bond Lawyers, Member
- American Bar Association, Taxation Section, Member
- Best Lawyers in America®, Ones to Watch, 2021-present