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David A. Caprera

Of Counsel

With more than 30 years of experience, David focuses his practice on section 103 tax law.

David has deep experience in tax-exempt bond financing and has had primary responsibility for delivering tax opinions in such areas as student loan issues, highway finance, educational facility financings, housing and industrial development financings and refundings, as well as traditional government financings.

  • Representing student loan bond issuers as lead tax counsel for more than a dozen state authorities.
  • Counsel to a variety of state and regional highway authorities in financing both public and toll roads through the issuance of bonds totaling in excess of $5 billion.
  • Representing both bond issuers and investment banking firms in examinations before the Internal Revenue Service.
  • Preparing Internal Revenue Service ruling requests on topics including naming rights, financing interests in real property, synthetic variable rate refundings, creating on behalf of issuers, private activity bonds and replacement proceeds.
  • Representing taxing authorities in the acquisition, zoning, financing and development of residential and commercial property.
  • Advising funds as investors in tax-exempt bonds regarding tax risk and opportunities available through restructurings and workouts.