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Governmental Finance

Kutak Rock’s public finance attorneys serve as bond counsel, disclosure counsel and special tax counsel to states, U.S. territories, counties, cities, school districts and other political subdivisions across the nation in connection with financings for governmental facilities and improvements.  We also represent underwriters, lenders, credit enhancers and trustees in connection with such financings.  Our guiding principle is to provide excellent, efficient, responsive and timely legal services relating to governmental borrowings, capital projects and fiscal objectives.  Consistently ranked among the top five firms for public finance in recent years, we have served on thousands of negotiated and competitive, new money and refunding tax exempt, tax credit and taxable bond issues for governmental issuers.  Our attorneys bring to our clients’ transactions a wealth of experience regarding general obligation, special obligation, revenue and nonappropriation financings and myriad structural permutations, including double-barreled securities, multi-tiered structures, and fixed and variable rate credit supported transactions.  With decades of experience in public finance, our national public finance attorneys frequently are engaged to provide general public finance advice to our clients on a continuing basis and to apply their knowledge to special legislative and research projects.

In concert with Kutak Rock’s nationally renowned tax attorneys focusing on tax exempt finance, we guide our public finance clients through the complex and ever shifting federal income tax laws and regulations that control tax exemption, including the development and implementation of post issuance compliance procedures.  Similarly, we have been at the forefront of the analysis and application to governmental issuers of the federal securities laws governing primary and secondary market disclosure requirements, including compliance with SEC Rule 15c2 12.