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    Overview

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    Tax issues are critical to every public finance transaction, and we routinely provide structuring and compliance advice with respect to a wide variety of complex U.S. federal, state, and local income tax issues arising in tax-advantaged financings.

    We are skilled at structuring and restructuring transactions to (i) maximize value for the borrower, (ii) reduce lender risk, and (iii) minimize tax exposures for all parties.

    Locke Lord is well-known in the United States for its skill in public finance by serving in all roles including but not limited to bond counsel, issuer counsel, underwriter's counsel, bank counsel, borrower's counsel, and trustee counsel.

    Additionally, we often serve as special tax counsel to issuers, borrowers, non-profits, letter of credit and liquidity providers, bond trustees, and other transaction participants. Financing areas in which the Firm has particular experience include single- and multifamily housing, health care, traditional public projects, mass transit projects, public utilities, public and private secondary schools, public and private higher education facilities, and economic development projects, including P3 projects.

    We also have significant experience in providing advice with respect to municipal derivatives for both primary and secondary markets, including interest rate swaps and related instruments. These include floating-to-fixed and fixed-to-floating interest rate swaps, swaptions, basis swaps, interest rate caps, collars and floors. We deal with many derivative products in primary market transactions involving original bond issues, as well as secondary market securitization transactions involving the issuance of custodial receipts, tender option bonds, and other synthetic securities.

    Depending on our role, we regularly draft or review tax certificates and tax disclosure in offering documents, and we provide the federal and state tax-exemption opinion relating to traditional municipal debt, from general obligation bonds to tax, revenue, grant and bond anticipation notes, as well as all types of conduit financings.

    We also advise and represent clients who combine public finance with other federal and state subsidies including new markets tax credits, renewable energy tax credits, historic tax credits and low-income housing tax credits.

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