Todd L. Cooper

Todd Cooper is the Managing Partner of Locke Lord’s Cincinnati office. Todd focuses his practice on tax matters related to public finance, primarily the federal taxation aspects of municipal bonds, tax matters related to tax-exempt organizations, and tax matters related to state and federal tax credits. He also serves as bond and underwriter's counsel on public finance transactions. Todd was named a Public Finance "Lawyer of the Year" by The Best Lawyers in America® in 2019 and 2024.

Todd concentrates on the federal tax aspects of:

• Economic development, transportation, health care, student loan, and single and multifamily housing transactions
• Electric power, natural gas, water and sewer utility debt issues
• Stadium and convention center financings
• Private and public secondary education, and college and university issues
• Governmental pooled financings, including revolving fund programs
• Industrial development and exempt facility bonds
• Tax credit bonds

Todd also focuses on the formation of tax-exempt entities, and retention of their tax-exempt status. Todd is Past Chair of the Tax Exempt Financing Committee of the American Bar Association Tax Section. He is a Past President of the Board of Directors of the American College of Bond Counsel and was previously elected a Regular Fellow of the College.