Arnold & Porter’s tax-exempt bond practice focuses on the representation of borrowers, rather than issuers or underwriters, although we do occasionally represent those participants as well. We represent both for-profit and nonprofit borrowers in structuring transactions, providing assistance in creating public/private sector partnerships, refinancing existing indebtedness, and negotiating arrangements with issuers, financial advisers, credit enhancers, underwriters, and placement and re-marketing agents, as well as other bond transaction participants. Bond transactions in which we have represented borrowers over the past decade include Section 501(c)(3) bonds, Enterprise Zone bonds and Tax Increment Financing (TIF) bonds.