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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 8 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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Our public finance practice includes <a>acting as bond counsel and as counsel to various participants in tax-exempt or taxable governmental financings, including underwriters</a>, issuers, borrowers, placement agents, banks and other credit enhancement providers and trustees. We have worked with a variety of issuers, such as state authorities, cities, counties, port authorities, school districts and industrial development boards and other special authorities. We have significant experience on a wide variety of financing structures utilized by public issuers, including general obligation bonds of state and local issuers, lease appropriation bonds, various types of revenue bonds (including 501(c)(3) bonds, exempt facility bonds, recovery zone facility bonds, student loan revenue bonds and other conduit financings), tax increment financings and tax and revenue anticipation notes. These structures have included fixed and variable rate financings as well as numerous types of security structures or credit enhancement. We have also advised industrial and other borrowers on the use and advantages of tax-exempt financings, including exempt facility, housing, utility and industrial development bond financings, and we have acted as counsel to different parties on public and private partnership (P3) projects.

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We have also worked in a variety of capacities on a wide range of economic development projects that included participation by states, cities, counties and port authorities. These projects have involved industrial and commercial developments, corporate headquarters projects and community and cultural facilities and have included financings through state bond funds, financings through various port authority bond funds, tax increment financings and various financing and incentive programs through various state and local governments and agencies.

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As part of our responsibilities as bond counsel, underwriter’s counsel, issuer’s counsel, borrower’s counsel or credit enhancement provider’s counsel, we frequently advise our clients on the execution of swap and other derivative contracts, particularly with respect to variable rate debt, and we are familiar with the tax rules relating to the use of swaps and other derivatives in tax-exempt financings. We have also participated in the restructuring of debt through a variety of means, including the use of derivative products, refundings, defeasances, and tender and exchange offers. We are familiar with the restrictions imposed by the Internal Revenue Code, and we have frequently advised our clients on the permissible use of bond proceeds and of facilities financed with bond proceeds and with the requirements of applicable securities laws and related disclosure issues, including those relating to continuing disclosure obligations.

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Practices

<h3>Representative Matters</h3>
<ul>
<li>Acting as bond counsel for an approximately $250 million issue of refunding bonds by a state authority used to advance refund and current refund various prior bond issues.</li>
<li>Acting as underwriter’s counsel in connection with the establishment of a tax-exempt commercial paper program for a private university, which was the first commercial paper program for any private college or university completed in the state.</li>
<li>Acting as bond counsel in connection with the issuance of tax-exempt bonds and coordinating state and local funding of approximately $80 million in financing for a performing arts center.</li>
<li>Acting as underwriter’s counsel for a $200 million bond issue for a state revolving loan fund.</li>
</ul>


Public Finance