HomeMy WebLinkAboutFY23-24 Attorney - Bond Counsel, Hawkins Delafield & Wood LLPAC -
STATEMENT OF QUALIFICATIONS AND EXPRESSION OF INTEREST
TO PROVIDE BOND COUNSEL SERVICES
RESPECTFULLY SUBMITTED TO THE
250 Greenwich Street
New York, NY 10007
200 Southwest Market
Street
Portland, OR 97201
4801 Glenwood Avenue
Raleigh, NC 27612
COUNTY OF HAWAI'I
June 30, 2023
DELAFIELD&WOODLLP
Submitted by:
Sean Tierney, Esq.
Hawkins Delafield & Wood LLP
One Embarcadero Center, Suite 3820
San Francisco, California 94111
Tel: (415) 486-4201
Email: stierney@hawkins.com
1 Cal Plaza
300 S. Grand Avenue
Los Angeles, CA 90071
One Gateway Center
Newark, NJ 07102
20 Church Street
Hartford, CT 06103
1775 Pennsylvania Avenue,
N.W.
Washington, D.C. 20006
Meridian Plaza
1415 L Street
Sacramento, CA 95814
201 S. Main Street
Ann Arbor, MI 48104
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DELAFEELD&WOODLLP
PHONE. 415-486-4200 ONE EMBARCADERO CENTER. SUITE 3820
NEW YORK
FAX 415.397-1513 SAN FRANCISCO. CA 94111
WASHINGTON
WWW.HAWKINS COM
NEWARK
HARTFORD
LOS ANGELES
SACRAMENTO
SAN FRANCISCO
PORTLAND
ANN ARBOR
RALEIGH
June 30, 2023
Ms. Deanna Sako
Director of Finance
County of Hawai'i
25 Aupuni Street, Suite 2103
Hilo, Hawai'i 96720
Delivered by email to: crystallene.pacheco@hawaiicounty.gov
Re: Statements of Qualification and Expressions of Interest to provide
Attorney (Bond Counsel) Services in response to Notice to Providers of
Professional Services HRS 103D-304 or the County of Hawai'i the "Notice"
Dear Ms. Sako:
Hawkins Delafield & Wood LLP ("Hawkins" or the "Firm") is pleased to submit our
Statements of Qualifications and Expressions of Interest (our "Statement") to the County of Hawai'i
(the "Coun ") in response to the County's Notice. Hawkins has a strong interest in serving as bond
counsel to the County and in providing the highest level of service and attention to the County in that
capacity.
Hawkins is a leader in serving as nationally recognized bond counsel, with experience in all
areas of public finance that is unsurpassed by any other law firm. Hawkins has maintained a
reputation for ethical service, excellence and discretion in the highly visible representation of many
of the nation's foremost governmental bodies and agencies, as well as the world's leading financial
institutions, for over 160 years.
Hawkins (together with our predecessor firm Wood Dawson & Hellman) has had a
continuous relationship with Hawaii issuers which dates to 1903, when the first bond issue in Hawaii
was opined upon by Wood Dawson & Hellman. For most of the 201h Century, the Firm represented
the State of Hawaii and all of the counties in Hawaii exclusively on all public finance matters. In the
2151 Century, Hawkins continues to have a very active Hawaii practice serving as bond counsel to the
State of Hawaii, its various departments and the counties.
3803512.3 001092 MRK
Ms. Deanna Sako
County of Hawai'i
June 30, 2023
Page 2
DELARELD &WOODE_LP
Measured from 1990, when Securities Data Company, Inc. began to maintain rankings,
Hawkins has served as bond counsel in the most number of transactions in the State of Hawaii,
as compiled by SDC Platinum.
HAWKINS DELAFIELD & WOOD LLP
BOND COUNSEL, DISCLOSURE COUNSEL, UNDERWRITERS' COUNSEL
HAWAI'I RANKING REPORT
JANUARY 1, 1980 — JUNE 15, 2023
Bond Counsel 2 $20,170.4 268
Disclosure Counsel 2 329.4 5
Underwriters' Counsel 1 9 1 1,550.6 1 18
Source: SDC Platinum - Rank Basis: Par Amount (Hawkins ranked number one bond counsel based on number of issues)
Hawkins has built its reputation on providing sound advice to municipal clients. We pay
attention to the details necessary to assure successful financings. We return telephone calls promptly,
we distribute documents in a timely manner, we adjust our schedules to make partners of the Firm
available for meetings, conference calls and closings, and we work closely with our clients' staff and
advisors in a professional and collegial manner. We make sure to be available to our clients for
routine advice and counsel not just during particular financings, but also for questions and issues that
arise between transactions.
The Firm respectfully proposes that bond counsel services be under my supervision. Ms.
Christina Togle, a bond partner, would assist, along with other partners and associates who would be
available to provide their expertise stemming from long-standing work with Hawaii issuers such as
the State of Hawaii and its departments. Hawkins has more Hawaii experience than any other
firm and I am one of the few nationally recognized bond attorneys that is a member of the
Hawaii bar.
Please call me at (415) 486-4201 should you wish to discuss any matters that are not covered
in this Statement or to obtain clarification on any particular point. Thank you for this opportunity to
present our qualifications and we hope to work with the County on its transactions.
Very truly yours,
HAWKINS DELAFIELD & WOOD LLP
s/ Sean Tierney
By: Sean Tierney
Partner
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HAWK1Ns DELAFIELD & WOOD LLP PROPOSAL I
STATEMENT OF QUALIFICATIONS AND EXPRESSION OF INTEREST
OF HAWKINS DELAFIELD & WOOD LLP
Hawkins Delafield & Wood LLP ("Hawkins" or the "Firm") appreciates this opportunity to
express our strong interest in serving as bond counsel to the County of Hawai'i (the "Coun ") and
provide a statement of qualifications and expression of interest (this "Statement") in response to the
County's Notice to Providers of Professional Services (HRS 103D-304) (the "Notice"). For ease of
review, this Statement is organized to follow the list of required information as posed in the Notice.
(1) The name of the firm or person, contact information including email address, the
principal place of business, and location of all of its offices.
The Firm respectfully proposes that bond counsel services be under the supervision of Sean
Tierney from our San Francisco office:
Sean Tierney, Esq.
Hawkins Delafield & Wood LLP
One Embarcadero Center, Suite 3820
San Francisco, California 94111
Tel: (415) 486-4201
E-mail: stierney@hawkins.com
The Firm also maintains offices in New York, New York; Newark, New Jersey; Washington
D.C.; Los Angeles, California; Sacramento, California; Hartford, Connecticut; Portland, Oregon;
Ann Arbor, Michigan, and Raleigh, North Carolina. See below for the address, telephone number and
fax number for each of our offices:
New York NY Office Newark NJ Office Washington, DC Office
7 WTC, 250 Greenwich Street One Gateway Center 1775 Pennsylvania Avenue, N.W.
New York, NY 10005 Newark, NJ 07102 Washington, D.C. 20006
Tel:212-820-9300 Tel:973-642-8584 Tel:202-682-1480
Fax:212-820-9310 Fax:973-642-1094 Fax:202-682-1486
Los Angeles. CA Office
1 Cal Plaza
300 S. Grand Avenue
Los Angeles, California 90071
Tel: 213-236-9050
Fax: 213-236-9061
Hartford, CT Office
20 Church Street, Suite 700
Hartford, CT 06103
Tel: 860-275-6260
Fax: 860-527-5786
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DELAFIELD&WOOD'
Sacramento, CA Office
1415 L Street
Sacramento, CA 95814
Tel: 916-326-5200
Fax: 916-326-5663
Ann Arbor. Ml Office
201 S. Main Street
Ann Arbor, MI 48104
Tel: 734-519-5003
Fax: 734-794-4701
Portland. OR Office
200 SW Market Street
Portland, OR 97201
Tel: 503-402-1320
Fax: 503-402-1331
Raleigh, NIC Office
4801 Glenwood Avenue
Raleigh, NC 27612
Tel: 919-635-8530
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HAWKINs DELAFIELD & WOOD LLP PROPOSAL 2
(2) The age of the Firm and its average number of employees over the past five years.
Hawkins was established in 1854 as a general practice law firm and today is nationally
recognized for its specialization in the field of public finance. Hawkins is a limited liability
partnership and one of the largest law firms in the United States devoted primarily to public finance.
The Firm has consistently been ranked as one of the top bond counsel and underwriter's counsel
firms in dollar volume and number of transactions by Thompson Financial.
As of December 31, 2022, the Firm was comprised of 148 employees, including 83 attorneys
of whom 49 are partners, of which there are 6 tax partners, and 3 tax associates. The Firm is managed
by a six -member Management Committee. The Firm's average number of employees over the last
five years is summarized below:
HAWKINS DELAFIELD & WOOD LLP
AVERAGE NUMBER OF EMPLOYEES
JANUARY 1, 2017 — DECEMBER 31, 2022
Year
Partners
Of Counsel
Counsel
Associates
Staff
Total
2022
49
7
3
24
65
148
2021
51
6
5
26
74
162
2020
48
2
5
17
74
162
2019
48
2
5
17
70
142
2018
52
7
6
17
82
164
(3) The education, training, and qualifications of the individual, or if a firm, its key
employees in accordance with HRS 103D-304 and/or the professional and scientific
occupation series contained in the United States Office of Personnel Management's
Qualifications Standards Handbook.
Resumes of each of those key attorneys who would be available to the County's financings
are provided in Attachment A.
(4) A list of recent projects and the names of up to five clients who may be contacted,
including at least two for whom services were rendered during the preceding year.
A list of all of the Firm's Hawai'i financings since January 1, 2010 is provided in
Attachment B.
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL ._ 3
We invite the County to contact the following clients:
Jack Kulp
County of Maui
200 S. High Street
Wailuku, HI 96793
Telephone: (808) 270-7496
Jack. kulp@co.maui.hi.us
Kalbert Young
Vice President for Budget and Finance?"
Chief Financial Officer
University of Hawaii
Bachman Hall
2444 Dole Street
Honolulu, HI 96822
Telephone: (808) 956-8903
Mark Blake
Deputy City Attorney
City and County of San Francisco
Office of the City Attorney
1 Carlton B. Goodlett Place, Room 234
San Francisco, CA 94102
Telephone: (415) 554-4738
mark.blakeCibstcityatty.org
Sharon Hagihara
Securities Administrator
Hawaiian Electric Company. Inc.
900 Richard Street
Honolulu, HI 96840
Telephone: (808) 543-7955
sharon.hagi hara(6i, Hawai ianelectri c. com
Maria Oberg
Assistant Controller -Treasurer
Santa Clara County
70 W. Hedding Street, 2nd floor
San Jose, CA 95110
Telephone: (408) 299-5293
maria.oberg( fin. sccgov. org
(5) Any promotional or descriptive literature which the firm desires to submit.
Please refer to Attachment C for the Firm's public finance resume.
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ATTACHMENT A
RESUMES OF KEY ATTORNEYS
SEAN TIERNEY
Sean Tierney opened the Hawkins Delafield & Wood LLP San Francisco office in January
2000. Mr. Tierney is resident in the San Francisco office. Mr. Tierney has devoted his legal career to
municipal finance. He has frequently worked on municipal bond issues in Hawaii, including issues
by the State of Hawaii and its departments, the University of Hawaii, the County of Maui and the
Honolulu Board of Water Supply. In Hawaii and California, he has served as bond counsel in general
obligation financings, water and sewer revenue financings, lease financings and redevelopment and
multifamily housing bond financings. Mr. Tierney also frequently works on tax-exempt bond
financings on behalf of private schools and universities and other nonprofit institutions. Mr. Tierney
is a frequent speaker at bond finance conferences, including conferences sponsored by the
Department of the Corporation Counsel of the County of Maui, the American Association of Port
Authorities, the Bond Buyer, the California Society of Municipal Analysts, the Association for
Governmental Leasing and Finance and the California Debt and Investment Advisory Commission.
He was a member of the board of trustees and the finance committee of the San Francisco Asian Art
Museum and served as a member of the Citizens Advisory Committee of the Marin Municipal Water
District. Mr. Tierney graduated from Columbia University with a Bachelor of Arts degree in 1985
and received his law degree from the U.C.L.A. School of Law in 1988. Mr. Tierney is one of the
few nationally recognized band attorneys in the nation that is a member of the Hawaii bar. Mr.
Tierney is also admitted to the California, Washington and New York bars.
Mr. Tierney's qualifications for bond counsel services include the following:
• Mr. Tierney is admitted to practice by the Bars of the States of Hawaii, California,
Washington, and New York.
• Mr. Tierney has served as municipal finance advice counsel to the State of Hawaii. In this
capacity, Mr. Tierney has advised the Department of the Attorney General and the
Department of Budget and Finance on state legislation relating to municipal bonds.
• In March 2020, Mr. Tierney served as underwriter's counsel in connection with the
$9,520,000 Department of Budget and Finance of the State of Hawaii's Special Purpose
Revenue Bonds (Mid -Pacific Project) Series 2020.
• Mr. Tierney has served as bond counsel for financings on behalf of the Hawaiian Electric
Company. Most recently, in April 2020, Mr. Tierney served as bond counsel in connection
with the project amendment of the $80,000,000 Department of Budget and Finance of the
State of Hawaii 3.50% Special Purpose Revenue Bonds (Hawaiian Electric Company Inc.
and Subsidiaries Projects) Series 2019. In October 2019, Mr. Tierney served as bond counsel
in connection with the issuance of $80,000,000 Department of Budget and Finance of the
State of Hawaii 3.50% Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc.
and Subsidiaries Projects) Series 2019. In July 2019, Mr. Tierney served as bond counsel in
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL A-2
connection with the issuance of $150,000,000 of the Hawaiian Electric Company, Inc. and its
Subsidiary of 3.20% Special Purpose Revenue Bonds Refunding Series 2019 (Department of
Budget and Finance of the State of Hawaii). In June 2017, Mr. Tierney served as bond
counsel in connection with the issuance of the Department of Budget and Finance of the State
of Hawaii 3.10% Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc. and
Subsidiaries Projects) Refunding Series 2017A and the Department of Budget and Finance of
the State of Hawaii 4.00% Special Purpose Revenue Bonds (Hawaiian Electric Company,
Inc. and Subsidiaries Projects) Refunding Series 2017B.
• Mr. Tierney served as bond counsel and disclosure counsel to the County of Maui for 14
years. In October 2018, Mr. Tierney served as bond counsel in connection with the issuance
of the $106,315,000 County of Maui General Obligation Bonds, Series 2018. In October
2015, Mr. Tierney served as bond counsel and disclosure counsel in connection with the
issuance of the $60,155,000 County of Maui General Obligation Bonds, Series 2015.
Mr. Tierney has served as bond counsel for several financings on behalf of the University of
Hawaii. Mr. Tierney was one of the lead bond attorneys for the Finn's engagement as bond
counsel for the issuance of $100,000,000 Board of Regents of the University of Hawaii
Revenue Bonds, Series 2009A; $133,810,000 Board of Regents of the University of Hawaii
Refunding Bonds, Series 2006A; and $100,000,000 Board of Regents of the University of
Hawaii Revenue Bonds, Series 2006A.
• In 2006, Mr. Tierney served as special counsel to the Department of Hawaiian Home Lands
in the issuance of its $24,500,000 Certificates of Participation (Kapolei Office Facility) 2006
Series A.
• Mr. Tierney was bond counsel for a $100,000,000 issue of revenue bonds by the Honolulu
Board of Water Supply that closed in January 2004.
• Mr. Tierney participated in 2004 as bond counsel on a complex refunding of various
multifamily housing bonds by the Housing and Community Development Corporation of
Hawaii.
• Since 2010, Mr. Tierney has served as disclosure counsel to the City and County of San
Francisco (the "City") in connection with its various financings. Prior to our engagement as
disclosure counsel to the City, the Firm also served as bond counsel in connection with the
City's issuance of its certificates of participation and lease revenue bonds in 2010, 2009, 2007
and 2006. Currently, Mr. Tierney is serving as disclosure counsel in connection with the
City's proposed issuance of its 2023 Affordable Housing Certificates of Participation
scheduled to close in September 2023, and its 2024 Certificates of Participation currently that
is expected to close in March of 2024. In December 2022, Mr. Tierney served as disclosure
counsel in connection with the City's issuance of its $78,570,000 (Transbay Transit Center),
and its $31,190,000 Special Tax Bonds (Federally Taxable — Green Bonds) Series 2022B. In
June 2022, Mr. Tierney served as disclosure counsel in connection with the City's Finance
Corporation's issuance of its $58,200,000 Lease Revenue Refunding Bonds, Series 2008-1
and 2008-2 (Moscone Center Expansion Project) Letter of Credit Substitution. In May 2022,
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HAWKINS DELARELD & WOOD LLP PROPOSAL A-3
Mr. Tierney served as disclosure counsel in connection with the City's issuance of its
$327,300,000 General Obligation Bonds Series 2022-R1. In September 2021, Mr. Tierney
served as disclosure counsel in connection with the City's issuance of its $86,905,000
General Obligation Refunding Bonds Series 2021-R-2 (Forward Delivery). In August 2021,
Mr. Tierney served as disclosure counsel in connection with the City's issuance of its
$468,380,000 General Obligation Bonds Series 2021 C, 2021 D and 2021E (Earthquake
Safety and Emergency Response, 2020; Health and Recovery 2020, and Transportation and
Road Improvement 2014). In May 2021, Mr. Tierney served as disclosure counsel in
connection with the City's issuance of its $91,230,000 General Obligation Refunding Bonds
Series 2021-R1 and Series 2021-R2 (Forward Delivery). In March 2021, Mr. Tierney served
as disclosure counsel in connection with the City's issuance of its $80,715,000 Tax -Exempt
General Obligation Bonds Series 2021B-1 and 2021B-2 (Earthquake Safety and Emergency
Response, 2020), and its $254,585,000 Taxable General Obligation Bonds Series 2021 A
(Social Bonds — Affordable Housing, 2019).
Mr. Tierney has significant expertise in the areas of general obligation bonds, utility
enterprise financing, transportation financing, pension bonds, lease -backed financing and
other types of municipal financing; examples of significant recent financings include issues
by the City of Oakland, California, the Counties of Santa Clara and Solano, the Port of San
Francisco and the San Jose and San Francisco Airports.
• Mr. Tierney serves as bond counsel and underwriter's counsel on a variety of education and
cultural financings, including recent financings for Stanford University, the Los Angeles
County Museum of Art, the Academy of Motion Picture Arts and Sciences, and the
California Academy of Sciences.
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL A-4
CHRISTINA C. TOGLE
Christina C. Togle is a partner at the Firm's Los Angeles office. Ms. Togle has served as
bond counsel, disclosure counsel and underwriters' counsel on a variety of financings, including
financings for water and wastewater facilities, general obligation bonds, lease revenue bonds,
certificates of participation, TRANS, and bond financings on behalf of schools and other nonprofit
institutions.
Since 2006, Ms. Togle has served as disclosure counsel to the County of Santa Clara,
California, and as underwriters' counsel for Stanford University's financings. Since 2010 Ms. Togle
has served as disclosure counsel to the City and County of San Francisco.
Ms. Togle served as bond counsel and disclosure counsel to the County of Maui for 13 years.
In October 2018, Ms. Togle served as bond counsel in connection with the issuance of $106,315,000
County of Maui General Obligation Bonds, Series 2018. In October 2015, she served as bond
counsel and disclosure counsel in connection with the issuance of the $60,155,000 County of Maui
General Obligation Bonds, Series 2015. In April 2020, Ms. Togle served as bond counsel in
connection with the project amendment of the $80,000,000 Department of Budget and Finance of the
State of Hawaii 3.50% Special Purpose Revenue Bonds (Hawaiian Electric Company Inc. and
Subsidiaries Projects) Series 2019. In March 2020, Ms. Togle served as underwriter's counsel in
connection with the Department of Budget and Finance of the State of Hawaii's $9,520,000 Special
Purpose Revenue Bonds (Mid -Pacific Project) Series 2020. In October 2019, Ms. Togle served as
bond counsel in connection with the issuance of $80,000,000 of Department of Budget and Finance
of the 3.50% State of Hawaii Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc. and
Subsidiaries Projects) Series 2019. In July 2019, Ms. Togle served as bond counsel in connection
with the issuance of $150,000,000 of the Hawaiian Electric Company, Inc. and its Subsidiary of
3.20% Special Purpose Revenue Bonds Refunding Series 2019 (Department of Budget and Finance
of the State of Hawaii). In June 2017, Ms. Togle served as bond counsel in connection with the
issuance of $265,000,000 Hawaiian Electric Company, Inc. and its Subsidiaries Special Purpose
Revenue Bonds, Refunding Series 2017A and Refunding Series 2017B (Department of Budget and
Finance of the State of Hawaii). In December 2015, Ms. Togle also served as bond counsel in
connection with the issuance of the $47,000,000 Department of Budget and Finance of the State of
Hawaii 3.25% Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc. and Subsidiaries
Projects) Refunding Series 2015. Ms. Togle also worked as bond counsel and disclosure counsel in
connection with the issuance of $100,000,000 Board of Regents of the University of Hawaii Revenue
Bonds, Series 2009A.
Ms. Togle graduated from the University of the Philippines with a Bachelor of Science
degree (cum laude) in 1996 and received her law degrees from the Ateneo de Manila University (J.D.
2000) and Georgetown University Law Center (LL.M. 2005). Ms. Togle is a member of the
California bar and the National Association of Bond Lawyers. She currently serves on the Board of
Directors of the Asian Americans in Public Finance.
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HAWKINs DELAFIELD & WOOD LLP PROPOSAL A-5
KATHLEEN J. ORLANDI
Ms. Orlandi has spent her entire professional career in the practice of public finance law. She
joined the firm of Hawkins, Delafield & Wood in New York as an associate and became a partner in
1995. Over the past ten years alone, Ms. Orlandi has worked on over 400 public finance issues of
every type throughout the nation, spanning more than 20 states and including some of the most
complex and innovative transactions of such period. Several of such transactions were recognized by
The Bond Buyer in their "Deal of the Year" awards. Ms. Orlandi has worked in many phases of
public finance with particular emphasis on matters relating to the issuance of tax-exempt bonds and
has worked on several dozen public finance transactions for the State of Hawaii (including as bond
counsel on the largest State general obligation issue in December 2011, and two such issues in 2020)
and as bond counsel on selected transactions for the City and County of Honolulu since 1995.
Ms. Orlandi has extensive working experience with the issuance of state and local obligations
in connection with various state purposes for clients which have included the States of Hawaii, New
Mexico (including local authorities therein), New York, Vermont and Tennessee, and the City and
County of Honolulu, the Redevelopment Agency of the City of Los Angeles, the New York State
Environmental Facilities Corporation, the City of Boston, the Connecticut Development Authority
and the New York City Industrial Development Authority. Financings have involved tax, revenue
and bond anticipation notes, interest rate swaps and other derivative products, commercial paper
programs, build America bonds, certificates of participation, joint power agreements and advance
refundings in the areas of solid waste, transportation and pollution control.
In addition, Ms. Orlandi has extensive experience with State and local housing issuers
including those of Alaska, Arkansas, California, Connecticut, Florida, Hawaii, Michigan, Nevada,
New York, Oklahoma, Oregon, Puerto Rico and Virginia, having worked on issues involving
essential governmental functions, single and multi -family housing, the low-income housing tax
credit, derivative products, housing owned by not -for -profit -corporations, HUD securitizations,
public -private arrangements and complex refundings,
Ms. Orlandi has participated in significant federal legislative drafting and has received
numerous favorable IRS rulings on behalf of clients. She has undertaken the successful closing of
IRS audits (in all cases, closed without change) and is frequently consulted by national and state
industry group and government entities as to the practical application or consequences of public
finance issues. Ms. Orlandi served as a section chair to the National Association of Bond Counsel's
Bond Attorney Workshop for 5 years and has served as both a member of the Steering Committee for
such workshop and as a member of the NABL board of directors. In October 2017, Ms. Orlandi
served as national chair of such workshop.
Ms. Orlandi received an LL.M. degree in Taxation from New York University subsequent to
receiving her Juris Doctorate from the University of Toledo. She also holds a Master of Arts degree
in Political Science (Public Administration) and prior to her association with Hawkins Delafield &
Wood, Ms. Orlandi was a Senior Planner for a 5-county governmental consortium in Ohio. Ms.
Orlandi is a member in good standing of the bar of the State of New York, the State of Connecticut
and the State of Vermont.
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STEVEN I. TURNER
Mr. Turner has spent his entire professional career in the practice of public finance law. He
joined Hawkins Delafield & Wood LLP as a partner in 1992, having spent 20 years with another
public finance law firm, 14 years as a partner.
Mr. Turner acts as bond counsel for the State of Tennessee for its general obligation
financings and for the Tennessee State School Bond Authority in connection with State of Tennessee
loan program financings for educational facilities for The University of Tennessee and the Tennessee
State University and Community College system. He also has acted as bond counsel for many
municipal entities, including the City of Memphis, Tennessee, for their general obligation and
revenue bond issues. In 2011, Mr. Turner served as part of the Hawkins bond counsel team with
respect to the State's $1,286,230,000 General Obligation Bonds.
Mr. Turner has extensive experience as bond counsel and underwriters' counsel in revenue
bond financings for municipal utilities (including electric, water and sewer) and joint action electric
utilities throughout the country. He is principally responsible for the firm's representation of Grand
River Dam Authority (OK), Oklahoma Municipal Power Authority, the two North Carolina
Municipal Power Agencies and Public Power Generation Agency (NE), was principally responsible
for the electric rate stabilization programs of the Finance Authority of Maine, and has been involved
in New York Power Authority and Virgin Islands Water and Power Authority and other public
authority and municipal utility financings.
In addition, Mr. Turner participated in the Long Island Power Authority takeover of the Long
Island Lighting Company and subsequent financings, as well as the 2013 Utility Debt Securitization
Authority's $2 billion securitization of electricity charges to benefit the Long Island Power
Authority. He participated in the legislative and financing transactions alleviating California's 2001
2002 power crises culminating with the issuance of over $11 billion of bonds by the Department of
Water Resources. He also was part of the Hawkins Delafield & Wood LLP team that acted as bond
counsel for the New York Metropolitan Transportation Authority and Triborough Bridge and Tunnel
Authority $17 billion refunding and restructuring in 2001-2003 of their entire outstanding debt.
Mr. Turner also is experienced in tax issues involved in tax exempt financings as they affect
both new money and refunding issues, and has participated in transactions employing a variety of
financing techniques, including call rights sales, interest rate swaps and other derivative products. In
addition, he has substantial experience with Rule 15c2 12 and other securities law matters.
Education: University of Wisconsin, B.A. 1969; New York University School of Law, J.D.
1972.
Mr. Turner is a member of the New York State Bar Association, the American Bar
Association and the National Association of Bond Lawyers, and is a member in good standing of the
Bars of the States of New York, North Carolina, Oklahoma and Tennessee.
A 11
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL A-7
.rOHN O. RENKEN
Mr. Renken joined Hawkins Delafield & Wood LLP as a partner in January 2006. Prior to
joining the Firm, he was a member of a nationally -ranked public finance firm, where he had
management responsibilities for the Firm's offices in Michigan and Washington, D.C. His practice is
focused on transactional matters, with an emphasis on tax-exempt bond financing for housing and
health care facilities, and has participated in financings in nearly every state. Mr. Renken has been
lead counsel for issuers, underwriters, lenders, credit providers and national health care systems in
connection with a wide variety of financing activities and is the individual primarily responsible for
Hawkins bond counsel relationship with Trinity Health (and, prior to such engagement, served as
borrower's counsel to Sisters of Mercy Health Corporation and Mercy Health Services, now part of
Trinity Health), and the Firm's work as underwriter's counsel on Providence Health & Services,
Catholic Health Partners, Oregon Health and Science University, SCL Health System, William
Beaumont Hospitals, Hawaii Pacific Health, Greater Fairbanks (Alaska), MultiCare Health System,
St. Charles Healthcare Community and Wake Forest Baptist Medical Center's financings, among
other significant health care finance engagements around the country. Since 2008, Mr. Renken has
served as the primary Hawkins bond partner on more than $2 billion of financings as bond counsel
and $3 billion of financings as underwriter's counsel in the health care sector, including coordinating
advice to clients on securities and tax matters relating to such financings.
Since 2011, Mr. Renken has been involved in over a dozen bond transactions as part of the
Hawkins bond counsel team for the Hawaii Housing Finance and Development Corporation.
During the course of his over 30 years of practice, Mr. Renken has advised government entity
clients with respect to constitutional and legal authority, contracts, pending legislation, proposed
regulations and litigation. For private sector clients, he has organized and maintained private business
entities, including assistance with applications for tax-exempt status, merger/affiliation work,
§501(c)(3) joint venture documentation, public -private partnerships, start-up activities and on -going
general legal representation.
Mr. Renken is admitted to practice in Alaska, California, Colorado, the District of Columbia,
Michigan, Nevada, Oregon and Washington. Preparatory education, DePauw University (B.A.,
Economics, 1987; Management Fellows Program); Graduate Business Education, University of
Michigan Business School (M.B.A., Highest Distinction, Beta Gamma Sigma, 2004); Legal
Education, Indiana University School of Law (J.D., cum laude, 1990).
Y&O".
DELAFIELD,5 WOOOLts'
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3803512.3 001092 MIRK
HAWKINS DELAFIELD & WOOD LLP PROPOSAL A-8
Eric J. SAPIR
Mr. Sapir joined Hawkins upon graduation from law school in 1986 as an associate in the
solid waste and municipal utilities group. He soon began working on waste -to -energy projects which
launched his career as a public contracts lawyer in the solid waste, recycling, water, wastewater,
residuals, renewable energy and social infrastructure fields. Rick has worked exclusively as owner's
representative and has helped structure, procure, draft and negotiate contracts involving every form
of complex alternative delivery method.
Rick has served as lead negotiating counsel for over 100 engagements on complex public
contracts. His practice spans North America where he has served as special counsel for the
development of environmental facilities in over 20 States, three Provinces and two Territories. Rick's
services regularly include advising on project planning and delivery matters, structuring of the
procurement to ensure compliance with law and to maximize the optimal competition, preparation of
procurement documents, helping clients review, clarify, understand and evaluate proposals, and the
drafting and negotiation of the key project agreements.
Among the clients that Rick has assisted with complex infrastructure projects are: Honolulu
Board of Water Supply (Water Desalination); County of Hawaii (Waste -to -Energy and Landfill);
Lake Oswego, OR (Wastewater); New Jersey City University (Student Housing); City of Los
Angeles (Waste -to -Energy); California American Water (Water Desalination); Camden County
Municipal Utilities Authority (Cogen, Residuals Processing and Solar); Tacoma, WA (Wet Weather
Wastewater Upgrade and Stormwater Interceptor); City of Fillmore, CA (Wastewater Treatment);
Monmouth County, NJ (Waste -to -Energy, Baling, Landfill Gas -to -Energy, Leachate Treatment,
Recycling, Household Hazardous, Waste, Bulky Waste Transportation and Disposal and Solar);
Metro Vancouver (Waste -to -Energy); Virgin Islands Waste Management Authority (RDF,
Baling/Transfer); Fulton County, GA (Wastewater Treatment); Nashville, TN (Residuals
Processing); San Marcos, TX (Water and Wastewater); Halifax Metropolitan Authority (Waste -to -
Energy); New Hanover County, NC (Waste -to -Energy, MRF, Transfer, Transportation and
Disposal); Northeast Maryland Waste Disposal Authority (Waste -to -Energy); Wake County, NC
(Landfill Gas -to -Energy, Landfill DBOM); Spokane County, WA (Wastewater); Orangeville, Ont.
(Wastewater); Glasgow, KY (Landfill Gas -to -Energy); Rahway Valley Sewerage Authority, NJ
(Food Waste Recycling, Cogen and Residuals Processing); Clarkstown, NY (Transfer Station);
Greensboro, NC (Recycling and Transfer, Transportation and Disposal); and New Jersey School
Construction Authority (School).
Rick is the Legal Advisory Member of the New Jersey Chapter of the Solid Waste
Association of North America and is an active member of the New Jersey Association of
Environmental Authorities and the New Jersey/New York/Connecticut Chapter of the Design Build
Institute of America. Rick has lectured on solid waste and municipal utility issues before several
forums including the Solid Waste Association of North America, the National Council for Public -
Private Partnerships, Biocycle, Water Environment Federation, the Compost Council, the EPA
LMOP Program, the Public Securities Association, the New Jersey Association of Environmental
Authorities, the New York City Bar Association and the New York State Legislative Commission on
Solid Waste, and he is a faculty member for a class provided at the annual Wastecon Conference
regarding the development of waste -to -energy facilities. Mr. Sapir is admitted to the Bars of the
States of New York, New Jersey and Connecticut. Preparatory Education - Union College (N.Y.)
B.A. 1983; Legal Education - Fordham University School of Law - J.D. 1986.
ayaM4 ".
OELAFIELD &WOOD'
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HAWMNs DELAFIELD & WOOD LLP PROPOSAL A-9
BRIAN GARZIONE
Mr. Garzione is a Securities Law and Disclosure Partner in Finn's Washington D.C. Office.
Preparatory Education - Loyola College in Maryland B.A., 2001 (magna cum laude); Legal
Education - Pace University School of Law - J.D., 2004 (summa cum laude). Mr. Garzione joined
Hawkins as an associate in July 2010 and became partner in 2016. Since joining the Firm, Mr.
Garzione has represented issuers and underwriters in a variety of public finance transactions,
including, among others, capital project, working capital, transportation, student loan, and charter
school financings. Mr. Garzione serves primarily as disclosure counsel and Underwriter's Counsel
and his practice involves drafting official statements, offering memoranda, loan agreements, and
other documentation associated with public financings, as well as advising clients on the federal
securities laws.
Mr. Garzione serves as disclosure counsel to the City of Philadelphia and the District of
Columbia. In connection with these engagements, Mr. Garzione assists in the drafting of the official
statements for various bond offerings and participates in all working group and due diligence
meetings for such offerings. Mr. Garzione is part of the Firm's team working on the State of New
York, Division of the Budget and New York Metropolitan Transportation Authority engagements.
He has also worked on a variety of the Firm's transportation -related engagements, including
GARVEE bond issuances, TIFIA loans for the U.S. Department of Transportation, and disclosure
counsel work for the Washington Metropolitan Area Transit Authority.
Prior to joining Hawkins, Mr. Garzione was an associate at a major international law firm in
New York where his practice focused on mergers and acquisitions and private equity transactions, as
well as securities and general corporate law. Mr. Garzione is a member of the bar in the State of
New York and the District of Columbia and a member of the National Association of Bond Lawyers
(NABL), where he is Chair of the Securities Law and Disclosure Committee and a frequent speaker
at NABL conferences.
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3803512-3 001092 MRK
HAwKINS DELAFIELD & WOOD LLP PROPOSAL
BRIAN ORGAN
Brian Organ, Tax Partner — Undergraduate Study: Ithaca College — B.S. 2001; Legal
Education — Syracuse University College of Law -- J.D. 2005; New York University School of Law —
LL.M. (Taxation) 2006. Mr. Organ is a Tax Partner based in our San Francisco office and
concentrates in the area of federal income taxation relating to tax-exempt bonds. He has worked on a
variety of financings including general obligation bonds, health system revenue bonds, conduit
financings for educational and cultural facilities, water and wastewater revenue bonds, lease revenue
bonds, qualified tax credit bonds, tobacco bonds, multifamily housing bonds and short-term note
financings for cities, counties, school districts and community college districts. In addition, he has
assisted public finance clients involved in Internal Revenue Service audits. He is a past editor of the
Federal Taxation of Municipal Bonds Deskbook and has served on panels at industry seminars. He is
a member of the California State Bar and the National Association of Bond Lawyers.
• NEW YORK • WASHINGTON D.C. - NEWARK - HARTFORD - LOS ANGELES - SACRAMENTO
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HAWKINs D> LAFIELD & WOOD LLP PROPOSAL
ATTACHMENT B
HAWKINS DELAFIELD & WOOD LLP
HAWAII FINANCINGS
JANUARY 1, 2010 TO JUNE 15, 2023
(C = Competitive Bid; N - Negotiated; PP = Private Placement)
(BC = Bond Counsel; DC=Disclosure Counsel; UC=Underwriters' Counsel)
PAGE B-1
05+2&10
N
Hawaii Dept of Budget & Finance
Hawaii Pacific
Special Purpose
I0i,940
UC
Health
Revenue Bonds
07!08i l0
N
Hawaii Dept of Budget & Finance
Hawaii Pacific
Special Purpose
61.210
UC
Health
Revenue Bonds
If09+10
N
Maul Co -Hawaii
General Obligation
23.375
Be
Bonds
11109110
N
Maul Co -Hawaii
General Obligation
50.320
Be
Bonds
03130111
N
Hawaii Housing Fin & Dev Corp
Ewa Homes LP
Multi -Family Housing
3-630
Be
Rev Bonds
05103111
N
Hawaii Housing Fin & Dev Corp
KPT Towers 1
Multi•Family Housing
66 000
Be
Rev Bonds
I U1711 l
N
Hawaii
GO & Refunding Bonds
1,286 230
Be
l 1f2211 l
N
Hawaii Housing Fin & Dev Corp
Single Family Mtg
20 000
Be
Purch Rev Bonds
OV21112
N
Hawaii Housing Fin & Dev Corp
Kooloaula
Multi Family Housing
5.900
Be
Limited
Rev Bonds
Partnership
04.9)2R 2
N
Hawaii Housing Fin & Dev Corp
Kooloaula
Multi -Family Housing
11.800
Bf'
Limited
Rev Bonds
Partnership
05-109i 12
N
Hawaii Housing Fin & Dev Corp
VB W►likina LP
Multi -Family Housing
2.750
Be
Rev Bonds
05r09' 12
N
Hawaii Housing Fin & Dev Corp
VB Wilikina LP
Multi Family Housing
9.250
Be
Rev Bonds
07-12112
N
Hawaii Housing Fin & Dev Corp
Iwilei LP
Multi Family Housing
11.500
Be
Rev Bonds
1110If12
€:
Maui Co-Hawau
General Obligation
70.250
Be
Bonds
12/13112
N
Hawaii Housing Fin & Dev Corp
Halekauwila
Multi -Family Housing
25.800
BC
Place LP
Rev Bonds
031OU13
P
Hawaii Housing Fin & Dev Corp
Ewa Homes 11 LP
Multi -Family Housing
4 167
Be
Rev Bonds
03101113
P
Hawaii Housing Fin & Dev Corp
Ewa Homes II LP
Multi -Family Housing
11.595
Be
Rev Bonds
Y&
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3803512.3 001092 MRK
HAWKINS DELAFIELD & WOOD LLP PROPOSAL PAGE B-2
OVUM
N
Hawaii Housing Fin & Dev Corp
Single Family Mtg
26.310
BC
Purchase Bonds
09A 0113
N
Hawaii Dept of Budget & Finance
Hawaii Pacific
Special Purpose
158.980
UC
Health
Revenue Bonds
06/26/14
C
Maui Co -Hawaii
General Obligation
68.670
BC
Bonds
Multi -Faro Hsg Rev
04/21/15
PP
Hawaii Housing Fin & Dev Corp
Gov Lender Note
29.000
BC
General Obligation
10/07/15
C
Maui Co -Hawaii
Bonds
60 155
BCIDC
Hawaiian Electric
Special Purpose Rev
11124115
N
Hawaii Dept of Budget & Finance
Co Inc
Ref Bonds
47.000
BC
Multi -Faro Hsg Rev
11125/l5
PP
Hawaii Housing Fin & Dev Corp
Con/Perm Note
11.739
BC
Multi -Family Housing
11/25/0
PP
Hawaii Housing Fin & Dev Corp
Rev Bonds
11.739
BC
Kaneohe Elderly
Multi -Family Housing
07/06/16
PP
Hawaii Housing Fin & Dev Corp
Project
Rev. Gov Lender Note
9.450
BC
Waipahu Hall
Multi -Family Housing
09/30/16
PP
Hawaii Housing Fin & Dev Corp
Project
Rev Gov Lender Note
I L400
BC
Hawaiian Electric
Special Purpose Rev
06115117
N
Hawaii Dept of Budget & Finance
Co Inc
Ref Bonds
265.000
BC
Ola Ka lhma
Multi -Family Housing
08101117
PP
Hawaii Housing Fin & Dev Corp
Lofls
Rev Bonds
26.000
BC
General Obligation
10118f17
N
Kauai Co -Hawaii
Bonds
24.015
DC
Multi -Family Housing
11129f17
N
Hawaii Housing Fin & Dev Corp
Hale Kewalo
Rev Bonds
28.035
BC
630 Cooke St
Multi -Family Housing
0&12118
PP
Hawaii Housing Fin & Dev Corp
Partnership LP
Rev Bonds
25.500
BC
Keahumoa Place
Multi -Family Note
07117118
PP
Hawaii Housing Fin & Dev Corp
Phase 1
13.400
BC
Kulana Hale at
Multi -Family Housing
08110118
PP
Hawaii Housing Fin & Dev Corp
Kapolei Phase 1
Rev Note
43.291
BC
General Obligation
09118118
C
Maui Co -Hawaii
Bonds
106,315
BC/DC
Multi -Family Housing
11101118
PP
Hawaii Housing Fin & Dev Corp
Kukui Tower
Rev Note
28.467
BC
Kenolio
Multi -Family Housing
1 1/20118
PP
Hawaii Housing Fin & Dev Corp
Apartments
Revenue Note
50.000
BC
Kahului Lani I
Multi -Family Housing
12105119
PP
Hawaii Housing Fin & Dev Corp
Senior
Rev Gov Note
19 689
BC
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HAWIQNS DELAFIELD & WOOD LLP PROPOSAL PAGE B-3
Mohouh Heights
Multi -Family Housing
01 ;29/19
PP
Hawaii Housing Fin & Dev Corp
Phase 3 2019A
Rev Gov Note
4.779
BC
Mohouh Heights
Multi -Family Housing
01?29119
PP
Hawaii Housing Fin & Dev Corp
Phase 3 2019B
Rev Gov Note
14.970
BC
Hawaiian Electric
Special Purpose
07:10+19
N
Hawaii Dept of Budge & Finance
Co. Inc.
Revenue Bonds
150.000
BC
Multi -Family Housing
08+09;19
PP
Hawaii Housing Fin & Dev Corp
KMUD Phase 11
Revenue Note
41.100
BC
Hawaiian Electric
Special Purpose
09i2519
N
Hawaii Dept of Budget & Finance
Co. Inc.
Revenue Bonds
80.000
BC
Hawaii Mid-
Special Purpose
0213120
N
Hawaii Dept of Budget & Finace
Pacific Inst.
Revenue Bonds
9.520
UC
04'14/20
N
State of Hawaii
Taxable GO BAN
600,000
BC
08112/20
N
State of Hawaii
Taxable GO BAN
995,000
BC
Multt-Family Housing
09125/20
PP
Hawaii Housing Fin & Dev Corp
Hale Kalele
Rev Gov Note
44.661
BC
0903121
PP
Hawaii Housing Fin & Dev Corp
Halewai'oiu
Multi -Family Housing
48.000
BC
Senior
Rev Gov Note
05117/23
N
Honolulu City and County
Maunakea Tower
Multi-Famdy Housing
100,535
BC
Apts
Rev Gov Bonds
Source: SDC
Platinum
OELAFiELD&WOOD-
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HAWKINS DELARELD & WOOD LLP PROPOSAL PAGE C-I
ATTACHMENT C
PUBLIC FINANCE RESUME OF HAWKINS DELAFIELD & WOOD LLP
INTRODUCTION
Hawkins Delafield & Wood LLP ("Hawkins" or the "Firm") was founded in 1854 and has
been a nationally recognized bond counsel firm for more than a century. The Firm is among the
largest public finance law firms in the country and is consistently ranked among the top public
finance firms nationally. Representation of state and local governments and public authorities is the
core of our practice. Hawkins currently has 83 attorneys engaged in state and local government
finance and projects. Supporting Hawkins' public finance practice are nine tax attorneys (including
six partners, and three associates) who specialize in tax law as it relates to tax exempt bonds.
Hawkins has more attorneys devoted to the practice of public finance law than any other law firm.
Full -Service Public Finance Law Firm
Hawkins has served as bond, disclosure and underwriters' counsel in connection with all
types of tax-exempt and taxable municipal financings. Typical transactions in which the Firm has
participated, and continues to participate, include general obligation financings, housing financings,
transportation financings, ref endings, water and wastewater financings, certificates of participation
financings for a full range of equipment and real estate projects, lease revenue financings, education
financings, nonprofit healthcare and education financings, conduit financings, tax assessment
financings, cash flow financings, solid waste disposal and resource recovery, public power, student
loans, hospital, convention centers, commercial and industrial development, dock and wharf facilities
and other exempt facilities. We maintain an active federal tax practice in the tax-exempt finance area.
Hawkins has a thorough understanding of the many financing structures in use today, from traditional
tax supported and revenue based structures to the many credit enhanced and other market oriented
structuring techniques. Our involvement with a broad range of public finance clients enables the Firm
to utilize ideas and concepts developed in one area of public finance and apply them in other areas to
the benefit of our clients.
Since ranking records have been maintained by Thomson Reuters or its predecessor staring in
1980 to the present, Hawkins is ranked overall nationally as the number two bond counsel firm in
the nation, the number three disclosure counsel firm in the nation, and the number one
underwriters' counsel firm in the nation, based on dollar volume of transactions.
• NEW YORK - WASHINGTON D.C. - NEWARK • HARTFORD • LOS ANGELES • SACRAMENTO
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HAWKiNS DELAFIELD & WOOD LLP PROPOSAL PAGE C-2
HAWAII EXPERIENCE
Measured from 1980 (when records first began to be maintained) to the present, Hawkins is
the number two bond counsel firm in the State of Hawaii based on the number of transactions,
and the number two disclosure counsel firm in the State of Hawaii, based on dollar volume of
transactions, Source SDC Platinum. For a complete list of the Firm's recent Hawaii financings
please see Attachment B.
HAWKINS DELAFIELD & WOOD LLP
BOND COUNSEL, DISCLOSURE COUNSEL, UNDERWRITERS' COUNSEL
HAWAI'I RANKING REPORT
JANUARY 1, 1980 — JUNE 15, 2023
Bond Counsel 2 $20,170.4 268
Disclosure Counsel 2 329.4 5
Underwriters' Counsel 9 1550.6 18
Source SDC Platinum
The Firm's public finance practice in Hawaii goes back over 100 years (we have bond
documents in our files going back to 1900!), and includes hundreds of financings for Hawaii, its
public agencies and its counties. We believe that Hawkins is the most qualified bond counsel firm in
knowledge and experience relating to public finance in the State of Hawaii. The following describes
some of our experience in Hawaii since 1960:
County of Hawaii, Hawaii. The Firm has served as bond counsel or underwriters' counsel,
or as counsel for certain special procurement projects for the County of Hawai'i since 1969 through
the present. The Firm assisted in the structuring of financing and preparation of all ordinances,
resolutions and other documents essential to transactions, including official statement, notice of sale
for competitive transactions, and arranged for distribution of the notice of sale and official statement.
In negotiated sales, the Firm negotiated agreements on behalf of the County. In addition, the Firm
advised the County on related issues and reviewed legislation from time to time as requested and
structured an "invested sinking fund" refunding issue in the late 1970's, which are currently
prohibited by the Internal Revenue Service but were permitted at the time, which was one of the best
such transactions of that character done at the time and enabled the County to maximize savings due
to such refunding.
The Firm assisted the County with the negotiation of an Organic Waste Diversion Program
Agreement pursuant to which a private company (Hawaiian Earth Recycling) will design, build,
finance and operate a green waste mulching and a green waste/organic waste composting project.
The Firm also assisted the County of Hawai'i in connection with the procurement of a waste
conversion facility. In that engagement, we worked with the County staff to identify County
objectives and key transaction issues including, but not limited to, ownership, financing, procurement
structure, appropriate level of necessary proven experience, and possible security instruments;
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL PAGE C-3
presented issues and recommendations to the County Council; performed legal research and drafted
memoranda regarding procurement and risk issues; assisted in the preparation of the solicitation
documents; prepared the draft Service Agreement which was included in the Request for Proposals;
participated in the clarification and evaluation of proposals; prepared evaluation materials for the
selection committee; initiated discussion with Hawaiian Electric Light Company regarding the
purchase of electricity from the facility; and assisted in discussions with Department of Health
regarding solid waste and air permit issues. While the project was deferred, we successfully
negotiated a Service Contract with Wheelabrator Technologies.
County of Maui, Hawaii. Mr. Tierney has served as bond counsel and disclosure counsel to
the County of Maui for the past several years. The Firm also served as bond counsel for the County
of Maui in its issuance of general obligation notes and bonds and water revenue bonds continuously
during the period 1971 through 1990. In its role as bond counsel, the Firm assisted in the structuring
of financing and preparation of all ordinances, resolutions and other documents essential to
transactions, including official statement, notice of sale for competitive transactions, and arranged for
distribution of the notice of sale and official statement. In negotiated sales, the Firm negotiated
agreements on behalf of the County of Maui and advised the County of Maui on related issues and
reviewed legislation from time to time as requested.
In October 2018, Mr. Tierney served as bond counsel in connection with the issuance of
$106,315,000 County of Maui General Obligation Bonds, Series 2018. In October 2015, Mr. Tierney
served as bond counsel and disclosure counsel in connection with the issuance of the $60,155,000
County of Maui General Obligation Bonds, Series 2015. The County received a record 15 bids,
ranging from a true interest cost of 2.09% to 2.26% over the 20-year life of the bonds. In July 2014,
Hawkins served as bond counsel and disclosure counsel to the County in connection with the
issuance of the $68,670,000 County of Maui General Obligation Bonds, Series 2014. The Firm
served as bond counsel and disclosure counsel to the County in connection with the issuance of
$70,250,000 County of Maui General Obligation Bonds, Series 2012 in November 2012. This bond
issue was the County's first competitive sale in over a decade and was very well received by the
marketplace. Mr. Tierney also served as bond counsel to the County in February 2012 in connection
with a privately -placed, tax-exempt loan obtained by the County from the United States Department
of Agriculture. The loan was evidenced by a general obligation bond of the County. The Firm also
served as bond counsel to the County in December 2010 in connection with the County's issuance of
$23,375,000 County of Maui General Obligation Bonds, 2010 Series A (Taxable) and $50,320,000
County of Maui General Obligation Bonds, 2010 Series B (Tax -Exempt). The 2010 Series A Bonds
were issued as Recovery Zone Economic Development Bonds. In January 2008, Mr. Tierney served
as bond counsel in a $39,500,000 County of Maui General Obligation Bond issuance (2008 Series
A). In September 2006, the Firm served as bond counsel in a $25,190,000 County of Maui General
Obligation Bond issuance (2006 Series B and Q. In August 2006, Mr. Tierney also served as bond
counsel in a $29,425,000 County of Maui General Obligation Bond issuance (2006 Series A).
Hawaiian Electric Company. The Firm has served as bond counsel for several financings
on behalf of the Hawaiian Electric Company. Most recently, in April 2020, Mr. Tierney served as
bond counsel in connection with the project amendment of the $80,000,000 Department of Budget
and Finance of the State of Hawaii 3.50% Special Purpose Revenue Bonds (Hawaiian Electric
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HAWKINS DELAFIELD & WOOD LLP PROPOSAL PAGE C-4
Company Inc. and Subsidiaries Projects) Series 2019. In October 2019, Mr. Tierney served as bond
counsel in connection with the issuance of $80,000,000 Department of Budget and Finance of the
State of Hawaii 3.50% Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc. and
Subsidiaries Projects) Series 2019. In July 2019, Mr. Tierney served as bond counsel in connection
with the issuance of $150,000,000 of the Hawaiian Electric Company, Inc. and its Subsidiary of
3.20% Special Purpose Revenue Bonds Refunding Series 2019 (Department of Budget and Finance
of the State of Hawaii). In June 2017, Mr. Tierney served as bond counsel in connection with the
issuance of $265,000,000 Hawaiian Electric Company, Inc. and its Subsidiaries Special Purpose
Revenue Bonds, Refunding Series 2017A and Refunding Series 2017B (Department of Budget and
Finance of the State of Hawaii). The transaction closed in June 2017. In December 2015, the Finn
served as bond counsel in connection with the issuance of the $47,000,000 Department of Budget
and Finance of the State of Hawaii 3.25% Special Purpose Revenue Bonds (Hawaiian Electric
Company, Inc. and Subsidiaries Projects) Refunding Series 2015. In July 2009, the Firm served as
bond counsel in connection with the Department of Budget and Finance of the State of Hawaii's
issuance of Special Purpose Revenue Bonds (Hawaiian Electric Company, Inc. and Subsidiaries
Projects) Series 2009 in the aggregate principal amount of $150,000,000. In March 2007, the Firm
served as bond counsel to the Department of Budget and Finance of the State of Hawaii in its
issuance of Special Purpose Revenue Bonds in the amounts of $140,000,000 (Hawaiian Electric
Company, Inc. and Subsidiaries Projects) for Series 2007A, and $125,000,000 for Series 2007B. In
January 2005, the Firm served as bond counsel to the Department of Budget and Finance of the State
of Hawaii in its issuance of $47,000,000 Special Purpose Revenue Bonds (Hawaiian Electric
Company, Inc. and Subsidiaries Projects) Refunding Series 2005A.
City and County of Honolulu, Hawaii. The Firm served as bond counsel for the issuance of
general obligation notes and bonds during the period 1969 through 2000, and since then has served at
the pleasure of the Director of Budget and Fiscal Services from time to time. The Firm has assisted in
the structuring of financing and preparation of all ordinances, resolutions and other documents
essential to transactions, including official statement, notice of sale for competitive transactions, and
arranged for distribution of the notice of sale and official statement. In negotiated sales, the Finn has
negotiated agreements on behalf of the City and County. The Firm has also advised the City and
County on related issues and reviewed legislation from time to time as requested. The Firm assisted
in the structuring of transactions related to the "privatization" of the City and County resource
recovery and electric generation facility known as H-Power. During such process the Firm negotiated
with investment bankers and the purchaser of the facility on behalf of the City and County. The Firm
also developed a structure for the financing and development of property for housing by the City and
County. More recently, the Firm participated in a tax-exempt general obligation variable rate bond
issue for the City and County, new water system revenue bond financings for the Board of Water
Supply of the City and County, a new sewer system revenue bond financing for the City and County,
in addition to fixed rate general obligation bonds. The Finn assisted the Honolulu Corporation
Counsel's office in connection with flow control matters. This engagement included the preparation
of memoranda discussing alternative mechanisms to preserve the Honolulu solid waste system in the
face of private competition, and advising on the applicability of the United Haulers v. Oneida -
Herkimer Solid Waste Authority case to the system. Over the past several years, the Firm has been
engaged to work on bond modifications, most recently with respect to a low-income housing
transaction in 2017. In May 2023, the Firm served as bond counsel in relation to the issuance of
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$100,000,000 City and County of Honolulu Multi -Family Housing Revenue Bonds (Maunakea
Tower Apartments) Series 2023.
County of Kauai, Hawaii. In November 2017, the Firm served as disclosure counsel to the
County in connection with the County's issuance of its $24,015,000 General Obligation Bonds,
Series 2017. The Firm served as bond counsel for the County of Kaua'i, Hawaii in its issuance of
general obligation notes and bonds and special assessment bonds continuously during the period
1970 through 1981 and assisted in the structuring of financing and preparation of all ordinances,
resolutions and other documents essential to transactions, including the official statement, notice of
sale for competitive transactions, and arranged for distribution of the notice of sale and official
statement. The Firm also advised the County of Kaua'i on related issues and reviewed legislation
from time to time as requested. The Firm also assisted in the formation of the Kaua'i County Public
Improvement Corporation (Hawaii), a non-profit corporation created under Hawaii law which issued
water and sewerage revenue bonds in 1972. The Firm developed an innovative non -governmental
assessment program for the property in the development and prepared all ordinances and resolution
required for the transaction for Kaua'i County and the corporation and the form for assessment
agreement and trust indenture. In addition, the Firm prepared and submitted a request for ruling from
the Internal Revenue Service with respect to the federal tax-exempt status of the proposed water and
sewerage revenue bonds.
State of Hawaii. When measured from 1980, the Firm has been ranked as the number one
or number two bond counsel in the State of Hawaii, serving as bond counsel on over 268 issues
totaling over $20,170.4 billion in principal amount of bonds. Further, since ranking records have
been maintained (through June 15, 2023), the Firm has been among the leading underwriters' counsel
in the State of Hawaii.
In April 2020, the Firm served as bond counsel to the State of Hawaii in connection with the
issuance of the State's $600,000,000 State of Hawaii Taxable General Obligation Bond Anticipation
Notes of 2020. In August 2020, the Firm served as bond counsel to the State in connection with the
State's issuance of its $995,000,000 State of Hawaii Taxable General Obligation Bonds of 2020,
Series FZ of 2020. In 2011, the Firm served as bond counsel to the State of Hawaii in the State's
issuance of General Obligation Bonds of 2011 (the largest issue in State history - $1.2 billion),
comprising several bond series. The 2011 bonds were issued to finance various governmental
purposes and to advance refund multiple prior state bond issues. As bond counsel, we conducted a
comprehensive tax due diligence review of the prior bond issues that were proposed to be refunded.
The tax-exempt opinions for such prior bond issues were given by various other bond counsels. Our
tax due diligence included the analysis of multi -purpose allocations of the prior bond issues that were
previously performed using various methodologies allowed by the tax regulations. This task was
necessary for our determination of whether, and what portions of, the prior bond issues could be
refunded on an advance refunding basis, and for the multi -purpose allocation of the 2011 bonds. We
also examined the pool of projects proposed for the 2011 bond financing to determine that their
economic lives were sufficient to support the 2011 bonds and that any proceeds used in private trade
or business, were consistent with limitations imposed by the tax regulations.
The Firm has served as bond counsel to the State of Hawaii in the development of programs
for airports, harbors, highways, housing, the University of Hawaii, special assessment developments
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and the issuance of general obligation bonds, revenue bonds, and special assessment bonds for the
furtherance of such programs and the issuance of special purpose revenue bonds for health care
facilities, public utilities and other special purpose entities. In May 2023, the Firm served as bond
counsel in relation to the issuance of $100,000,000 City and County of Honolulu Multi -Family
Housing Revenue Bonds (Maunakea Tower Apartments) Series 2023. In May of 2021, the Firth
served as bond counsel in relation to the issuance of $48,000,000 Hawaii Housing Finance and
Development Corporation Multifamily Housing Revenue Note (Halewai'olu Senior Apartments). In
2006, the Firm served as bond counsel to the State in relation to the issuance of $24,500,000
certificates of participation in connection with the financing of the Kapolei Office Facility. In 2007,
the Firm also acted as bond counsel in relation to the issuance of special purpose revenue bonds in
the aggregate principal amount of $265,000,000 that benefited the Hawaiian Electric Company, Inc.
In 2009, the Firm served as underwriter's counsel in relation to the issuance of $88,875,000 special
purpose revenue bonds that benefited the Hawaii Pacific Health Obligated Group.
University of Hawaii. Members of the Firm have served as bond counsel to the University of
Hawaii for over 30 years. Members of the Firm drafted the University of Hawaii's master bond
resolution, which established the basic structure for the revenue financing of facilities constituting a
part of the University System. Since then, members of the Firm have served as bond counsel on all
but one of the University of Hawaii's bond financings. The Firm served as bond counsel on the
Board of Regents of the University of Hawaii $655,000 principal amount of University System
Revenue Bonds, Series 2001 A and $18,665,000 principal amount of University System Revenue
Bonds, Series 2001 B, in which all of the University System bonds were refunded and a new master
bond resolution was developed, and $150,000,000 principal amount of University Bonds, Series
2002A, separately secured and issued to finance the first phase of the new medical school.
Mr. Tierney served as bond counsel on the Board of Regents of the University of Hawaii
$100,000,000 principal amount of University Revenue Bonds, Series 2009A, $100,000,000
University Revenue Bonds, Series 2006A and $133,810,000 University Refunding Bonds, Series
2006A issued to finance certain projects or refinance existing bonds of the University and in 2017
advised the University on certain changes in use provisions related to bond -financed property.
The scope of our representation of the University of Hawaii has included matters ancillary or
not directly related to one specific transaction. For example, we were instrumental in structuring the
University System by combining several facilities such as housing, parking and dining. The System
approach allows facilities which are more profitable to "subsidize" less profitable facilities in order
to allow the Board of Regents to keep rates for the use of all facilities lower. In addition, members of
the Firm successfully obtained a favorable IRS ruling on behalf of the University of Hawaii in the
early 1980's in connection with the issuance of $3,360,000 of revenue bonds for the construction of a
permanent mid -level facility at Hale Pohaku on the island of Hawaii to accommodate personnel
utilizing the telescope facilities on Mauna Kea (renamed as the Onizuka Center for International
Astronomy). Although the IRS later reversed its position on the issue, the reversal did not apply
retroactively to the transaction. We also advise on proposed legislation to be considered or under
consideration by the State Legislature.
Board of Water Supply of the City and County of Honolulu. In 2018, the Firm was selected
to serve as special counsel to the City and County of Honolulu Board of Water Supply on a
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desalination project to be delivered on a design -build -operate basis. The Firm served as bond counsel
for the Board of Water Supply for numerous issuance of its Water Supply Revenue Bonds, including
the Board of Water Supply's issuance of its bonds in the principal amount $100 million in 2004. We
also served as bond counsel to the Board of Water Supply's issuance in 2002 of its bonds in the
aggregate principal amount of $54 million and its issuance of bonds in 2001.
GENERAL OBLIGATION FINANCE EXPERIENCE
The Firm has extensive experience in general obligation financings on state, county and local
government levels in Hawaii and numerous geographic areas throughout the country. The Firm has
been consistently ranked in the top tier of bond counsel firms in both the principal amount and the
number of issues of general obligation bonds and has served as bond counsel on billions of dollars of
general obligation bonds over the past five years alone. The Firm's general obligation state clients
have included the states of Hawaii, Connecticut, Maine, Oregon, Tennessee, West Virginia and
California. Other representative general obligation clients have included the City and County of
Honolulu, County of Maui, City and County of San Francisco, City of Los Angeles, North Slope
Borough, Alaska, City of Memphis, Tennessee, City of Milwaukee, Wisconsin, the City of Buffalo,
New York, and the Counties of Erie, Rockland, Suffolk, Orange and Westchester in New York, and
Chesterfield and Henrico in Virginia. In California alone, since 1980, the Firm has served on 863
short-term/long-term general obligation bond issuances, aggregating a principal amount of
over $205 billion.
One Hawaii transaction that illustrates the Firm's ability to complete a complex financing
based in part upon work that had been performed by prior bond counsel was our service as bond
counsel to the State of Hawaii in the State's issuance of General Obligation Bonds of 2011,
comprising several bond series. The 2011 bond issue (the largest to date in State of Hawaii history)
was issued to finance various governmental purposes and to advance refund multiple prior state bond
issues. As bond counsel, we conducted a comprehensive tax due diligence review of the prior bond
issues that were proposed to be refunded. The tax-exempt opinions for such prior bond issues were
given by various other bond counsels. Our tax due diligence included the analysis of multi -purpose
allocations of the prior bond issues that were previously performed using various methodologies
allowed by the tax regulations. This task was necessary for our determination of whether, and what
portions of, the prior bond issues could be refunded on an advance refunding basis, and for the multi-
purpose allocation of the 2011 bonds. We also examined the pool of projects proposed for the 2011
bond financing to determine that their economic lives were sufficient to support the 2011 bonds and
that any proceeds used in private trade or business, were consistent with limitations imposed by the
tax regulations.
The Firm has served as disclosure counsel for the City and County of San Francisco's general
obligation financings for the past several years. In 2010, the Firm was appointed as the City's
disclosure counsel, and the Firm continues to serve the City in that capacity, Prior to our engagement
as disclosure counsel to the City, the Firm also served as bond counsel in connection with the City's
issuance of its certificates of participation and lease revenue bonds in 2010, 2009, 2007 and 2006.
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Currently, Mr. Tierney is serving as disclosure counsel in connection with the City's
proposed issuance of its 2023 Affordable Housing Certificates of Participation scheduled to close in
September 2023, and its 2024 Certificates of Participation currently that is expected to close in
March of 2024. In December 2022, Mr. Tierney served as disclosure counsel in connection with the
City's issuance of its $78,570,000 (Transbay Transit Center), and its $31,190,000 Special Tax Bonds
(Federally Taxable — Green Bonds) Series 2022B. In June 2022, Mr. Tierney served as disclosure
counsel in connection with the City's Finance Corporation's issuance of its $58,200,000 Lease
Revenue Refunding Bonds, Series 2008-1 and 2008-2 (Moscone Center Expansion Project) Letter of
Credit Substitution. In May 2022, Mr. Tierney served as disclosure counsel in connection with the
City's issuance of its $327,300,000 General Obligation Bonds Series 2022-R1. In September 2021,
Mr. Tierney served as disclosure counsel in connection with the City's issuance of its $86,905,000
General Obligation Refunding Bonds Series 2021-R-2 (Forward Delivery). In August 2021, Mr.
Tierney served as disclosure counsel in connection with the City's issuance of its $468,380,000
General Obligation Bonds Series 2021 C, 2021 D and 2021E (Earthquake Safety and Emergency
Response, 2020; Health and Recovery 2020, and Transportation and Road Improvement 2014). In
May 2021, Mr. Tierney served as disclosure counsel in connection with the City's issuance of its
$91,230,000 General Obligation Refunding Bonds Series 2021-R1 and Series 2021-R2 (Forward
Delivery). In March 2021, Mr. Tierney served as disclosure counsel in connection with the City's
issuance of its $80,715,000 Tax -Exempt General Obligation Bonds Series 2021B-1 and 2021B-2
(Earthquake Safety and Emergency Response, 2020), and its $254,585,000 Taxable General
Obligation Bonds Series 2021A (Social Bonds — Affordable Housing, 2019).
Since January 1, 2000, the Firm has served as bond counsel, disclosure counsel and
underwriters' counsel on 36 issues of the State of California in connection with general obligation
bonds issued for the benefit of the California Department of Veterans Affairs in an aggregate
principal amount in excess of $11.3 billion. Since January 1, 2020, the Firm served as underwriters'
counsel for the State of California's approximately $3.6 billion Economic Recovery Bonds. Further,
the Firm has served as disclosure counsel to the State of California in connection with over $7.9
billion in various purpose General Obligation Bonds and $1.4 billion variable and auction -rate
General Obligation Bonds, and served as underwriters' counsel on 69 issues totaling over $68.7
billion in State General Obligation Bonds.
The Firm has for many years served the State of Tennessee as bond counsel for all of its
general obligation bonds, as well as for its loan programs for higher education, water and sewer
facilities. Over the last 10 years alone, the general obligation bond work involved 36 bond issues
aggregating over $5.1 billion in principal amount. This included new money commercial paper and
bonds, refundings, and both tax-exempt and taxable securities. In at least one instance, this also
involved the application for and receipt of private letter rulings to permit financing of particular
facilities on a tax-exempt basis. We assist the State with appropriate legislation as well as with their
disclosure responsibilities, both in connection with particular bond issues and on a continuing basis.
We also engage in considerable due diligence with respect to the projects proposed to be financed,
facilitating their determinations to issue commercial paper during construction periods in either a tax-
exempt or taxable mode.
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TRANSPORTATION FINANCE EXPERIENCE
The Firm has an established reputation as one of the leading transportation finance law firms
in the country. Since 1980, the Firm has been ranked by Thomson Reuters as the number one bond
counsel firm, the number one disclosure counsel firm and the number four underwriters'
counsel firm in the nation with respect to dollar volume of transportation financing issues.
HAWKINS DELAFIELD & WOOD LLP
BOND COUNSEL, DISCLOSURE COUNSEL, UNDERWRITER'S COUNSEL
NATIONAL TRANSPORTATION RANKING REPORT
JANUARY 1, 1980 — JUNE 15, 2023
Bond Counsel 1 $88,914.2 353
Disclosure Counsel 1 49,868.4 211
Underwriters' Counsel 4 35,421.3 145
Source: SDC Platinum
The Finn's continuing work with major highway and infrastructure financings in the States
of California, New York, New Jersey and Connecticut is a direct outgrowth of our transportation
work and has been an important part of the Firm's public finance practice for the past fifty years.
The Firm has participated in highway financings in the States of West Virginia and Connecticut and
to the New York State Thruway Authority, the Oklahoma Turnpike Authority, the Indiana Turnpike
Authority, the Henry Hudson Bridge Project, the Jones Beach Parkway Authority and the New Jersey
Turnpike Authority. The Firm is bond counsel to the New York Metropolitan Transportation
Authority which operates and provides the financing for the New York City subway systems and the
mass commuter rails in New York State serving the New York City metropolitan area and is
undertaking a multi -billion dollar restructuring of its debt for which the Firm is bond counsel. In
California, the Firm is underwriter's counsel for San Francisco International Airport and has served
as underwriter's counsel for the Bay Area Toll Authority which in early 2006 issued over $2.8 billion
in bonds to finance reconstruction of the San Francisco Bay Bridge and other road improvements.
In addition, the Firm has had considerable experience with regard to the development of
large-scale project financings, including those involving airport construction. Of particular relevance
in this area, the Firm represented the United States Department of Transportation ("USDOT") as one
of three special counsel in the nation for implementation of its Transportation Infrastructure Finance
and Innovation Act ("TIFIA") program. The Firm represented USDOT in connection with two of its
first TIFIA transactions. The Firm has served as bond counsel to The Port Authority of New York
and New Jersey, providing a full range of bond counsel services with regard to billions of dollars of
construction financing at the three major New York metropolitan area airports. In addition, we have
served as bond counsel to the New York City Industrial Development Agency in connection with the
Agency's issuance of tax-exempt bonds to finance passenger and cargo facilities for American
Airlines at Kennedy and LaGuardia Airports in New York, New York as well as terminal renovations
for Air France at Kennedy Airport. We also assisted that Agency as bond counsel in connection with
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the Agency's financing of cargo and related facilities for Japan Airlines at Kennedy Airport.
Moreover, we have served as bond counsel at many other airports throughout the United States,
including the State of Hawaii airports system, Los Angeles, Memphis, Nashville, Newport News,
Tulsa, Tucson and the Aviation Division of the Virgin Islands Port Authority.
Hawkins attorneys have served as counsel to both the Territory of Hawaii and the State of
Hawaii for over 100 years. Members of the firm were involved in all of the State's bond issues for a
statewide system of 15 airports, including facilities at Honolulu International Airport, Kahului
Airport, Hilo International Airport and Lihue Airport. Our lawyers participated in drafting virtually
all bond related statutes for the State, including the statutory provisions regarding general revenue
and special facility airport bond issues and drafted the master bond documents pursuant to which all
general revenue bonds have been issued for airport purposes since 1969. Members of the Firm also
helped structure special facility financings at Honolulu International Airport for Pan American
Airlines, Western Airlines, Northwest Airlines, Continental Airlines and Caterair International
Corporation. The Firm assisted the State in its negotiations with the many carriers serving the
statewide airport system for a lease and use agreement providing for rates and charges to be paid by
the carriers for the services provided at the system.
The Firm has substantial experience in the financing of ports and harbors. The Firm has
served as bond counsel to The Port Authority of New York and New Jersey and assisted that issuer in
the development of its consolidated revenue financings, including that Authority's port and port
related facilities, The Firm also has acted and continues to act as bond counsel on many revenue
bond issues for the Delaware River Port Authority of Pennsylvania and New Jersey and the Marine
Division of the Virgin Islands Port Authority.
HOUSING BOND FINANCE EXPERTISE
Hawkins has a well -established reputation as the leading firm in the country for experience
and expertise in housing finance programs. Two of our partners, Joseph P. Rogers, Jr. and Howard
Zucker, are the authors of the leading publication in the field, the ABCs of Housing Bonds (5th ed.),
first published in 1985. Kathleen Orlandi was the Chair of the Single Family Housing Workshops of
the National Association of Bond Lawyers ("NABL") for six years and in 2017 chaired NABL's
Bond Attorneys' Workshop.
Hawkins is the leading law firm in the country for housing finance programs. State housing
finance agencies ("HFAs") around the country rely on our experience, expertise, and responsive
service, evidenced by the fact that we work with almost half of the state HFAs nationally (as listed
below). Hawkins is ranked nationally as the number one bond counsel firm for state HFA bonds
from January 1980 through June 2023, for all housing agency issues, serving as bond counsel on over
2,273 issues, aggregating over $102.7 billion, as indicated in the chart below. For the same period,
Hawkins is ranked nationally as the number one underwriters' counsel firm for state HFA bonds,
for all housing agency issues, serving as underwriter's counsel on over 1,325 issues, aggregating over
$74.3 billion. And, Hawkins is ranked nationally as the number eight disclosure counsel firm, for
the same time period, for state HFA bonds, for all housing agency issues, serving as disclosure
counsel on 33 issues, aggregating over $2.7 billion.
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HAWKINS DELAFIELD & WOOD LLP
BOND COUNSEL, DISCLOSURE COUNSEL AND UNDERWRITERS' COUNSEL
NATIONAL HOUSING FINANCE AGENCY RANKING
JANUARY 1, 1980 — JUNE 15, 2023
..Milli III
$102,739.9
2,273
Bond Counsel
1
Disclosure Counsel
8
2,746.5
33
Underwriters' Counsel
1
74,314.5
1,325
Source, SDC Platinum
We want to emphasize that we are not "resting on our laurels." During the past several years,
many additional state HFAs have retained Hawkins as Bond Counsel and one has retained us as
disclosure counsel. Examples include, in the past decade or so, Hawkins being selected as: Bond
Counsel for selected issues of the Illinois Housing Development Authority, effective July 1, 2015;
Bond Counsel for all new issues for the single-family program of the California Housing Finance
Agency in 2006; Bond Counsel for Oregon Department of Veterans Affairs for its mortgage revenue
bond program in 2004; Bond Counsel for the State of California's Veterans Mortgage General
Obligation Bonds in 1998; disclosure counsel to MassHousing in 2006; Bond Counsel to the
Michigan State Housing Development Authority in 2006 for multi -family conduit financings; an
approved Bond Counsel for the Florida Housing Finance Corporation in 2001; co -Bond Counsel for
the single-family bond program for Arkansas Development Finance Authority in 2000; and Bond
Counsel for the Oregon Housing and Community Services Department in 1997. We are currently
involved with the following state housing programs:
HUD -Related Housing Finance Expertise. Hawkins' housing finance and state agency
practice includes a unique level of expertise in HUD financing and subsidy programs. Hawkins'
partners in this area include Rod Solomon, a former HUD Deputy Assistant Secretary, who is a
widely -recognized expert in the legal, administrative and policy issues that arise under such
programs as Section 8, Section 236, Mark -to -Market, HOPE VI, Public Housing, HOME and the
various FHA single family and multifamily mortgage insurance authorities. Hawkins Delafield &
Wood LLP has represented issuers, underwriters, credit enhancers, lenders and owners in hundreds
of HUD -related financing, refinancing and refunding transactions. The Firm is regularly consulted by
state housing agencies, HUD officials, trade associations, rating agencies and Congressional
Committees with respect to these matters. Lawyers in the Firm have also represented housing
authorities, bond underwriters, lenders and project developers in numerous public housing
privatization (HOPE VI) transactions.
HUD Capital Fund Securitizations. Hawkins has been the national leader in HUD housing
capital fund securitization ("Securitization") from its outset. The HUD regulatory portion of this
practice is headed by Mr. Solomon. Mr. Solomon completed his HUD service in June 2003, where,
among other responsibilities, he led efforts to shape, obtain passage of, and implement the Quality
Housing and Work Responsibility Act of 1998 (otherwise known as the Public Housing Reform Act).
Mr. Solomon was the HUD official responsible for structuring HUD involvement with and approval
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of all Securitizations through March 2003. In that role, he worked with representatives of PHAs or
PHA groups as they refined their proposals to obtain HUD approval.
Low -Income Housing Tax Credit Expertise_ Hawkins's low-income housing tax credit
practice has worked in all phases of the tax credit program since its inception. Consistent with the
Firm's unique relationship with state housing agencies, Hawkins represents the housing credit
agencies administering the nation's three largest tax credit programs, and provides services and
advice to numerous others. The Firm has obtained pioneering private letter rulings on tax credit
matters, developed and documented the earliest public -private partnership tax credit transactions and
rendered leading opinions on tax credits which were subsequently embodied in Treasury Regulations.
Military Housing Expertise_ The Firm has played a pioneering role in the efforts of the U.S.
Department of Defense ("DoD") to privatize military family housing. Beginning in early 1995, the
Firm has represented both DOD and the U.S. Air Force with respect to the housing privatization
program generally and in individual transactions. We also represent private market participants —
lenders, developers, credit enhancers and investment bankers _ in U.S. Army, Navy, Air Force and
Marine Corps transactions. In addition, Hawkins' attorneys have represented lenders and developers
in the financing of housing pursuant to DoD's section 801 and 802 programs.
EDUCATIONAL FACILITIES FINANCE EXPERIENCE
Since 1980, the Firm has been ranked by Thomson Reuters as the number three bond
counsel rrm, the number four disclosure counsel firm and the number two underwriters'
counsel firm in the nation with respect to dollar volume of higher education financing issues.
Education financings have been a principal focus of the Firm's involvement in public finance
for many decades. The number and variety of educational providers represented by the Firm and our
continuing involvement in the development of new financing tools for these clients demonstrate our
current leadership in the area. Hawkins represents clients in the education sector which range from
local school districts and community college districts to state agencies and national service
corporations. Hawkins also represents large public and private universities. Our education finance
practice includes general obligation bonds, certificates of participation, revenue bonds, cash flow
financings and pooled financing programs.
The Firm has broad experience in tax-exempt financings for universities and colleges, both
private and publicly owned. We have acted as bond counsel, underwriter's counsel, university
counsel and bank counsel in such financings. University and college financings in which the Firm
has participated include fixed rate and variable rate demand issues, advance refunding issues, facility
financings (including academic buildings, dormitories, clinical and research facilities and athletic
facilities), letter of credit financings, collateralized issues, secured financings and unsecured
financings.
Hawkins served as bond counsel to the New Hampshire Health and Education Facilities
Authority with respect to the issuance of its $27,000,000 Revenue Bonds, Colby -Sawyer College
Issue, Series 2012. The Colby Sawyer College Bonds were issued as a direct bank placement
pursuant to a multi -modal bond indenture. The Bonds were structured as a draw -down loan. The
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Bonds were issued to finance new money projects and to refund multiple existing bonds and notes of
Colby Sawyer College. The Bonds were issued with an initial 7 year fixed rate and a put right and
rate reset at various intervals during the term of the Bonds. In addition, as bond counsel to the New
Hampshire Health and Education Facilities Authority, Hawkins also served as bond counsel on the
New Hampshire Health and Education Facilities Authority $11,000,000 Revenue Bonds, Cardigan
Mountain School Issue, Series 2012. The Cardigan Mountain School Bonds were also issued as a
direct bank placement and structured as a draw -down loan, with a fixed rate for an initial term and a
put right and rate reset at various intervals during the term of the Bonds.
Hawkins has served as bond counsel and underwriter's counsel on financings by the
Authority for the University of Medicine and Dentistry of New Jersey ("UMDNJ"). Hawkins served
as underwriter's counsel for the Authority's $258,075,000 Revenue Refunding Bonds, University of
Medicine and Dentistry of New Jersey Issue, Series 2009 B. The Series 2009 B Bonds refunded four
prior series of bonds of UMDNJ. The Series 2009 B Bonds constitute a general obligation of
UMDNJ. As additional security for the Series 2009 B Bonds, a Lockbox Fund was created pursuant
to which appropriations by the State of New Jersey to UMDNJ are deposited into a lockbox and
applied to the payment of debt service on the Series 2009 B Bonds and other parity debt of UMDNJ.
Prior to the Series 2009 B Bonds, Hawkins served as bond counsel for the Authority's $15,720,000
Revenue Bonds, University of Medicine and Dentistry of New Jersey Issue, Series 1999 C. The
Series 1999 C Bonds funded a new money project for UMDNJ and required a complex and thorough
tax analysis of private business use of the bond financed property.
Hawkins has served as bond counsel on tax-exempt and taxable bond financings for
numerous educational institutions across the country, including as a few recent examples, University
System of New Hampshire ("USNH"), Yale University ("Yale") and Wesleyan University
("Wesleyan"). Hawkins has served as bond counsel on financings for USNH since 1992, including
taxable and tax-exempt issues, and including fixed rate bonds, and variable rate bonds issued with
self -liquidity as well as third -party liquidity. The most recent USNH Series 2011 issue consisted of
two series of bonds totaling $48,570,000, issued to finance new money projects and to refund
outstanding USNH Bonds. Hawkins has served as bond counsel since 1997 on numerous bond issues
for Yale University, each of which has involved complex tax analysis relating to private use issues.
The most recent Yale University Issue, Series 2010A, for which we served as bond counsel,
consisted of 4 subseries of bonds totaling $529,975,000, issued to finance multiple capital projects
located throughout Yale's many campus locations in New Haven and surrounding towns, in addition
to refunding certain outstanding Yale Bonds. Hawkins has also served as bond counsel on several
tax-exempt financings for Wesleyan University, including the Wesleyan Series G and H Bonds,
issued in 2010 in the amounts of $186,475,000 and $20,105,000, respectively, to refund certain
outstanding Wesleyan Bonds. As bond counsel on the Wesleyan Series G and H Bonds we were able
to assist Wesleyan in bonding for, on a tax-exempt basis, termination payments relating to the
termination of non-integrated swaps by structuring the bonds allocable to the termination payments
to comply with the extraordinary working capital rules available under the tax code.
PUBLIC POWER FINANCE EXPERIENCE
From 1980 to the present, in the public power and energy finance areas alone, we have
participated as bond counsel, underwriters' counsel or special tax counsel in over 575 financings
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aggregating over $118.5 billion in principal amount of bonds. Over this period, the Firm was
ranked the number one bond counsel firm in the nation in the public power practice area
serving as bond counsel on 448 issues.
Our public power and energy -related clients come from all over the country: California,
Maine, New York, North Carolina, Oklahoma, Oregon, South Carolina, Texas, Vermont,
Washington and elsewhere, as well as overseas. These clients include integrated and special purpose
electric utilities with small, medium and large-scale operations and projects. Our experience
includes:
• "traditional" utility financings
• project finance
• negotiation of agreements with investor -owned utilities and independent
power producers for the purchase of generation, transmission and other
facilities as well as capacity and output
• resource recovery projects
• cogeneration facilities
• electric cooperative financings
• "two county rule" or "local furnishing" financings
• banking practice representing providers of letters of credit and other liquidity
and credit support
• environmental project financing
Because of this breadth of experience, we are familiar with the differing needs of utilities and
projects based on the nature of the transaction and the participants involved. We typically take part in
all stages of structuring and implementing power and energy financings, including such matters as
the development of the plan of finance and the underlying security requirements, the drafting of bond
authorization documents as well as contracts providing security for the bonds such as take -and -pay,
take -or -pay and other contracts, the negotiation of these underlying security arrangements, and the
negotiation of credit support documents where required. In appropriate cases, this effort has required
a large team approach to the transaction; we have the experience and resources necessary to manage
this type of effort. Where necessary, we recommend and draft legislation to address gaps and
limitations in State or local legal authority to implement the project, and have successfully worked
with various State legislatures and legislators to achieve this goal.
Representative Public Power and Electric Utility Financings.
Hawaii
Members of Hawkins have represented the State of Hawaii in connection with so-called "two
county rule" or "local furnishing" finances for Hawaiian Electric Company and Citizens Utilities
Company and have participated in similar finances in other states for other utility borrowers such as
San Diego Gas & Electric Company. Hawkins was instrumental in the privatization of a Honolulu
(Hawaii) resource recovery project that converted waste to energy, with the electric generation
portion of the facilities also being financed on a tax-exempt basis as facilities for the local furnishing
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of electricity. We have also acted as bond counsel or underwriters counsel for the Department of
Budget and Finance of the State of Hawaii, as well as hundreds of pollution control, solid waste
disposal and sewage disposal facilities for utilities and other private corporations.
New York State
Hawkins has participated as bond counsel in some of the largest and most complex
financings in municipal bond history, particularly in the power and energy areas. The Firm acted as
bond counsel to Long Island Power Authority ("LIPA") in connection with its $7 billion acquisition
of Long Island Lighting Company and has acted as bond counsel for all subsequent LIPA issues.
Similarly, Hawkins' innovative approach to financings was illustrated by the successful $2
billion Utility Debt Securitization Authority ("UDSA") AAA -rated securitization completed in
December, 2013. This financing permitted LIPA to lower debt service for the benefit of ratepayers
and to refinance a substantial portion of its existing debt. The transaction was the first of its kind and
was completed in the context of a significant restructuring of LIPA in response to the impacts of
Superstorm Sandy. The securitization was implemented consistent with the provisions of the original
1998 LIPA bond resolution which anticipated and provided for the possibility of such a
securitization. Based on a provision for the possibility of such a financing in LIPA's original
financing documents, no amendments to LIPA's bond resolutions or consents of bond holders were
required to complete the transaction.
Hawkins recently acted as bond counsel to New York State Energy Research and
Development Authority ("NYSERDA") in connection with its $24,300,000 Residential Energy
Efficiency Financing Revenue Bonds, Series 2013 A (Federally Taxable), which was named The
Bond Buyer Small Issuer Deal of the Year Financing, and its $30,000,000 Residential Energy
Efficiency Financing Revenue Notes, Series 2014, which were placed with the New York State
Environmental Facilities Corporation.
Hawkins has successfully served as bond counsel to the New York Power Authority
("NYPA") for over 60 years and in that capacity has participated in the financing of all its generation
and transmission facilities, as well as other projects. Among a wide range of diverse services to
NYPA, Hawkins drafted NYPA's currently effective General Bond Resolution, which restructured
and streamlined its $2.3 billion debt, allowing it to undertake many new innovative energy projects,
as well as its Commercial Paper Resolutions pursuant to which it has financed well over a billion
dollars in energy services projects. Hawkins has also advised NYPA as to various state law and
federal tax issues affecting its multi -billion dollar Energy Services Program, the sale of its two
nuclear power plants and numerous other financing -related questions.
California
The Firm's record of innovation was also demonstrated when Hawkins was elected to serve
as bond counsel to the State of California Department of Water Resources ("DWR') in connection
with the power supply program established in response to the credit crisis faced by the State's
investor -owned utilities and the prospect of sustained blackouts in California in 2001. In such
capacity, the Firm drafted the legislation which allowed the State to purchase power for sale to
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consumers and authorized DWR to issue debt to amortize the portion of the cost of power which
could not be currently collected from the ratepayers. Such legislation anticipated each of the major
legal and credit issues raised by the then -potential bankruptcy of the State's largest investor owned
utility. Such legislation provided the framework that permitted the State to assure the continued
availability of power to consumers and to finance the extraordinary cost of such power in the face of
such bankruptcy and notwithstanding substantial resistance by the State's investor -owned utilities
and others. Hawkins continues to act as bond counsel for this $11.25 billion program.
In addition to serving as bond counsel, Hawkins assisted the California DWR in negotiating
an initial portfolio of power purchase agreements, including firm energy, capacity -based and tolling
agreements, as well as agreements for demand reduction and ancillary services. Hawkins also
assisted the California DWR in renegotiating many of the aforementioned power purchase
agreements, with partner John Pirog taking a lead role in advising DWR. The firm also represented
the California DWR in a wide range of market -related matters, including matters involving the
California Independent System Operator, and represented the California DWR in the transition of the
power market back to power provided by the State of California's investor -owned utilities.
Hawkins serves as bond counsel to the County of Los Angeles in connection with the Los
Angeles County Energy Program, which provides up to $100 million in bond financing for the
acquisition, construction and installation of distributed generation renewable energy sources and
energy and water efficiency improvements to residential, commercial, industrial or other real
properties in the County. In 2013, the County issued its $7,000,000 aggregate principal amount of
Los Angeles County Energy Program Contractual Assessment Limited Obligation Improvement
Bonds, Series 2013 C 2, for the benefit of Hilton Los Angeles/Universal City. The bonds issued
through the County's program are secured by contractual assessments that are levied upon the real
property of the participating property owner. The lien of the assessment is coequal to and
independent of the lien for general taxes and prior and superior to all liens, claims and encumbrances
on or against the property except (i) the lien for general taxes or ad valorem assessments in the nature
of and collected as taxes levied by the State of California or any county, city, special district or other
local agency, (ii) the lien of any special assessment or assessments the lien date of which is prior in
time to the lien date of the assessment, (iii) easements constituting servitudes upon or burdens to the
property, (iv) water rights, the record title to which is held separately from the title to the property
and (v) restrictions of record.
The Firm represented the Department of Water and Power of the City of Los Angeles
("LADWP") in connection with the formation of a joint powers authority (a "JPA") to undertake
water projects, including securitizations to finance conservation, reclamation or mandated water
projects under the recently enacted AB 850. The Firm provided comments on AB 850 and proposed
regulations of the California Pollution Control Financing Authority, which has a review role in
securitizations. AB 850 provides for the direct imposition and securitization of utility project charge
on the customers of a publicly owned water utility as opposed to a charge imposed by the public
utility that is then subject to a "true sale" in connection with a securitization.
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Nebraska
The Cities of Grand Island, Nebraska City and Hastings, Nebraska, joined the Municipal
Energy Agency of Nebraska and Heartland Consumers Power District (South Dakota) to form the
Public Power Generation Agency ("PPGA") to finance a new energy -generating facility, the Whelan
Energy Center Unit 2. Hawkins served as Bond Counsel to PPGA in the issuance of $504,720,000
Whelan Energy Center Unit 2 Revenue Bonds, 2007 Series A, which was the first issuance of tax-
exempt debt by this issuer. The Whelan Unit 2 facility is a 220 MW pulverized coal-fired generating
unit, along with pollution control equipment, a cooling tower, water treatment facilities, and
transmission lines to connect the project with the regional grid. PPGA is the sole owner of the
facility, which was completed in 2011.
North Carolina
North Carolina Municipal Power Agency Number 1 and North Carolina Eastern Municipal
Power Agency are joint action agencies formed by North Carolina municipal electric systems to
provide all of their bulk power supply requirements. Hawkins acted as bond counsel with respect to
all of the power agencies' over $18 billion of revenue bonds issued to finance the acquisition and
construction of these facilities and as current and advance refundings.
Oklahoma
Hawkins serves as bond counsel to the Grand River Dam Authority, which most recently
issued its $310,840,000 aggregate principal amount of Series 2014 Bonds to finance a portion of the
costs of construction of a nominal 495 MW combined -cycle electric generation plant, environmental
upgrades to an existing 520 MW coal fired plant and other capital requirements for power supply and
transmission needs.
Since 2000, we have acted as Bond Counsel to Oklahoma Municipal Power Authority for
five bond issues aggregating $297 million in principal amount.
Oregon
Hawkins also serves as bond counsel to the Oregon Department of Energy for its Small Scale
Energy Loan Program ("SELP"). SELP finances energy conservation, renewable resource energy
projects and the use of recycled materials to create other projects. Fixed rate loans are available
through SELP for individual residents, businesses, nonprofit organizations, local governments,
schools, state agencies and tribes in Oregon.
To qualify for SELP financing, projects must meet local community or regional energy needs
in the state and be designed to save or produce energy. SELP is funded primarily with state general
obligation bonds. SELP's enabling legislation was recently expanded to include the Energy
Efficiency and Sustainable Technology Loan Program ("EEAST"), which targets cost-effective loans
for residences and businesses. Such legislation also authorizes on -bill financing and PACE loans.
The Oregon Department of Energy also operates the "Cool Schools" program, which is designed to
make cost-effective loans to public schools to reduce energy consumption and create jobs. The
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EEAST and Cool Schools programs combine general obligation bond proceeds with state and federal
grants to produce highly cost-effective loans with structures that are tailored to borrowers' needs.
In addition to serving as bond counsel, Hawkins lawyers drafted legislation for these
programs and appeared before the Oregon legislature and legislative committees to testify on
proposed legislation. Hawkins' lawyers also assisted the Oregon Department of Energy in reverting
most of Oregon's QECB allocation to such Department, and are working with the Department to
apply that allocation, and the on -bill financing and PACE authorizations, in ways that produce the
greatest benefit for the State of Oregon.
Tennessee
As special contract counsel to the Metropolitan Government of Nashville and Davidson
County, Tennessee ("Metro"), Hawkins assisted Metro in procuring, negotiating and financing a
district heating and cooling system to serve the downtown area. Constellation Energy Source, Inc.
was the selected design -build -operator.
Rest of the United States
In addition to significant financings in Hawaii, New York, California, North Carolina,
Nebraska, Oregon and Tennessee discussed above, over the years we have participated in energy -
related financings in Connecticut, Florida, Iowa, Maine, Massachusetts, New Hampshire, New
Jersey, Oklahoma, South Carolina, Texas, Vermont and Washington. These clients include joint
action agencies, public power authorities, state agencies, cities and other integrated and special
purpose electric utilities with small, medium and large-scale systems and projects. Not only is our
client base national in scope, our utility and energy experience goes back decades. Representative
clients with whom attorneys at the firm have worked on revenue bond transactions in addition to
those mentioned above include Virgin Islands Water and Power Authority, Basin Electric Power
Cooperative, Western Generation Agency, City of Eugene, Oregon, Finance Authority of Maine,
City of Klamath Falls, Northern Municipal Power Authority, Muscatine, Iowa and Heartland
Consumers Power District.
Also, members of Hawkins have assisted public power utilities in negotiating agreements
with investor -owned utilities for the purchase of generation, transmission and other facilities, in
North Carolina, South Carolina, Minnesota and Louisiana. We have also acted or are acting as
counsel to numerous municipalities, counties and public authorities in connection with their resource
recovery projects including, among many others, the cities of New York, Los Angeles and
Burlington (Vermont), the Town of Huntington and the counties of Montgomery (Maryland) and the
New York counties of Broome, Westchester, Monroe and Onondaga.
Additionally, we have represented banks and others lending to public power and
cogeneration projects, and providers of letters of credit and other liquidity and credit support for
public offerings for such projects.
We have also acted as special counsel to numerous municipalities and school districts in
connection with debt issues and lease purchase agreements entered into as part of energy
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conservation programs. Energy related projects which have been financed include replacement of or
improvements to heating, ventilating and air conditioning equipment; electrical improvements;
installation of pneumatic control devices; and other related energy purposes.
HEALTH CARE FINANCE
Hawkins takes pride in providing superior representation to its health care clients. The Firm's
bond and tax departments have been involved in various types of financing structures, including
standard revenue bond financings, master trust indenture financings for single hospitals and for
multi -hospital systems, original issue discount financings, inverse floating rate, forward purchase
contracts, escrow restructurings, interest rate swap agreements, tender bond transactions financings,
tax-exempt commercial paper, variable rate demand bonds and notes, multi -mode and flexible mode
financings, refundings, advance refundings, crossover refundings and multiple issue advance
refundings, pooled hospital equipment and facility programs, bond anticipation note financings,
financings involving bond insurance, FHA insured financings, state "moral obligation" financings,
financings secured by letters of credit, financings for major teaching hospitals and medical centers as
well as financings for rural hospitals, financings for nursing homes, health maintenance
organizations, and life- care centers, secured financings and unsecured financings.
The Firm frequently serves as bond counsel or underwriter's counsel in tax- exempt
financings for hospitals, multi -hospital health care systems, clinics, nursing homes, health
maintenance organizations, life care centers, doctors' office buildings, continuing care retirement
communities, social service centers, visiting nurse associations, mental health facilities, AIDS
facilities and medical schools across the country. As a result, the Hawkins health care finance team
has unique depth and perspective on the complicated disclosure and tax issues which arise in
connection with tax-exempt financing for health care facilities.
The following is a summary of the Firm's continuing multi -facility and/or multi -state health
care finance relationships as bond counsel:
• Trinity Health Credit Group
• Banner Health
• Dartmouth- Hitchcock Health System
• Covenant Health System (New England)
• MaineHealth
• New York City Health and Hospitals Corporation
• Inova Health System
• University of Southern California
• Yale -New Haven Hospitals
• Hartford Health Care
• University Health System (Tennessee)
In addition, Hawkins regularly serves as underwriter's counsel for the following health care
systems:
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• Providence Health & Services
• Mercy Health (formerly Catholic Health Partners)
• Oregon Health and Science University
• SCL Health System (formerly Sisters of Charity of Leavenworth)
• Colorado Children's Hospital
• University of Michigan Hospitals
• Partners Health System
• Geisinger Health System
• City of Hope
• Beaumont Health
• Methodist Le Bronheur Health System
• MultiCare Health System
• New York University Hospitals Center
• University Hospitals Health System
• St, Charles Healthcare Community
• Hawaii Pacific Health
• University of Arizona Health System
• South Florida Baptist Health System
• Meridian Health System
• East Tennessee Baptist Health System
• Trinitas Health System
• Hackensack University Medical Center
• Robert Wood Johnson University Hospital
• Vanderbilt University Medical Center
The following table shows our Firm's national ranking for January 1, 1980 through the
present, for health care financings in the bond counsel, disclosure counsel and underwriters' counsel
role according to Thomson Reuters public offerings and private placement issues data:
HAWKINS DELAFIELD & WOOD LLP
BOND COUNSEL, DISCLOSURE COUNSEL, AND UNDERWRITERS' COUNSEL
NATIONAL HEALTH CARE RANKING
JANUARY 1, 1980 --- JUNE 15, 2023
Bond Counsel 3 $59.019.2 748
Disclosure Counsel 2 3,173.3 17
Underwriters' Counsel 2 _ 69.825.7 782
Source: SDC Platinum
Such client lists and rankings illustrate our commitment to public finance - and to health care
in particular - but they do not capture the value our clients derive from Hawkins industry leadership.
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For example, we were the first law firm to conclude that Auction Rate Periods could be extended and
"term tender" custodial receipts could be issued under a newly created securitization program,
resulting in substantial interest expense savings for several of our health care clients (while
preserving the opportunity for later current refunding issues). In addition, we have delivered
replacement approving opinions for prior issued bonds which — because of the language of the
original approving opinions would have otherwise required additional opinions from another firm
(otherwise not participating the financing).
TOBACCO SECURITIZATION EXPERIENCE
Hawkins is the leading law firm in tobacco securitization financings, having participated in
more tobacco bond issuances, based on both dollar volume and number of transactions, than any
other law firm in the country. We have served in the capacities of bond counsel, underwriters'
counsel or disclosure counsel since the very first tobacco bond financing in 1999, following the 1998
execution of the Master Settlement Agreement ("MSA"). Since November of 1999, the Firm has
been involved in 136 tobacco bond issues with a total principal amount of over $71.86 billion.
We have been the leading innovator of various types of tobacco bond financings (including state -
enhanced financings, partial securitizations of tobacco settlement revenues, subordinate financings
involving the securitization of residual revenues, negotiated open market purchases paired with
refundings, and financings involving both refunding and new money), have facilitated successful
closings following lawsuits challenging several transactions, and have successfully represented
issuers in responding to IRS audits regarding long-term working capital financings in connection
with tobacco securitization bonds. We have expertise and keep current in all matters and recent
developments relating to the MSA (including the Non -Participating Manufacturers Adjustment
Settlement Term Sheet), the domestic tobacco industry and related litigation and arbitration. We have
vast experience in rendering the required legal opinions, including, among others, the MSA and
Qualifying Statute enforceability opinion and the MSA executory contract opinion. Most recently,
the Firm acted as Bond Counsel to the State of Rhode Island's Tobacco Settlement Financing
Corporation in the March 2015 $620,935,000 Tobacco Settlement Asset -Backed Bonds, Series 2015
issuance, and the Firm acted as Disclosure Counsel to the State of California's tobacco issuer, the
Golden State Tobacco Securitization Corporation, in the April 2015 $1,692,050,000 Enhanced
Tobacco Settlement Asset -Backed Bonds, Series 2015A issuance.
SPECIAL CLEAN WATER FUND EXPERTISE
With respect to special clean water fund financing pursuant to the Federal Water Pollution
Control Act as amended by the Water Quality Act of 1987, Hawkins has taken a leading role in
assisting states in implementing programs that meet the individual needs of the states and that are in
compliance with federal requirements. Working directly with state officials and with the investment
banking community, members of the Firm have assisted states in developing a statutory and program
framework to qualify for receipt of federal funds under Title VI of the Water Pollution Control Act
and to implement programs at the state and local level. Such programs include leveraging programs
and combined state revolving loan fund and state grant programs which enhance the state's ability to
finance and construct qualifying projects on an accelerated basis. The Firm has worked with and
advised the Hawaii Department of Health in the development of State legislation in this area.
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Members of the Firm have also advised states, investment bankers and financial advisors on various
financing alternatives for providing the requisite state matching funds and have, on a continuing
basis, assisted and advised such states and professionals on requirements for complying with the Tax
Reform Act of 1986 and the U.S. Environmental Protection Agency's rules. Hawkins has acted as
counsel (bond counsel, legislative drafting counsel, tax counsel or underwriters' counsel) in over 50
transactions totaling over $10 billion in financings for state revolving loan fund programs in New
York, Connecticut, Louisiana, Maine, Minnesota and Wisconsin. Hawkins is the premiere law firm
in special clean water fund financings.
In California, the Firm served as bond counsel to the California Infrastructure and Economic
Development Bank for the initial issuance of $300,000,000 Clean Water State Revolving Fund
Revenue Bonds, Series 2002 to fund loans through the Clean Water State Revolving Fund (the
"CWSRF") program. In the course of this representation, Hawkins provided legal advice to the State
of California Water Resource Control Board (the "SWRCB") on issues of first impression that arose
under the SWRCB's initial issuance of bonds under the CWSRF program.
OTHER PRACTICE AREAS
Project Finance. Several of the Firm's partners devote a substantial portion of their practice
to project finance. The Firm's project finance practice encompasses principally energy -related
project development and finance, including resource recovery, public power, electric utility and
alternate energy projects. The Firm is recognized as a leading firm and has a substantial nation-wide
practice in these areas, and is regularly retained as contract counsel, underwriters' counsel, bond
counsel, bank counsel and environmental counsel for such projects. The Firm's expertise extends to
numerous facets of the law involved in energy and solid waste management, including contract,
bond, securities, tax, environmental and litigation matters. Long standing energy -related clients
include the Power Authority of the State of New York, the New York State Energy Research and
Development Authority, and Connecticut Resource Recovery Authority. We have also acted or are
acting as counsel to numerous municipalities, counties and public authorities in connection with their
solid waste management and resource recovery projects, including the City and County of Honolulu,
The City of New York, Westchester County (NY), the City of Los Angeles (CA), Montgomery
County (MD), the Municipality of San Juan (PR), the Rhode Island Solid Waste Management
Corporation, the Town of Huntington (NY), Broome County (NY), Monroe County (NY), Rockland
County (NY), Onondaga County (NY), Monmouth County (NJ), the State of Georgia and many other
governmental units.
Solid Waste Finance. Hawkins is among the leading law firms in the country in solid waste
management and resource recovery legal services, based on its work for over seventeen years in
providing consulting, negotiating, financing and environmental counsel services to municipal
government and financial institution clients. The Firm has participated in twenty projects which are
in operation or are under construction, involving approximately $2.5 billion in financing. Taking into
account projects which have been deferred or merged into other projects, the Firm's expertise
extends to over 50 projects in thirteen States. Project finance, of which waste management and
resource recovery forms a substantial part, is one of the Firm's primary Practice Areas.
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Water and Sewer Finance. Hawkins is also one of the most experienced Firms in the nation
in water and sewer financings. The Firm was involved in the earliest utility district financings in the
early 1900's and has rendered opinions on water and sewer financings in every State. A
representative list of our clients includes the Austin, Texas, Electric Waterworks and Sewer System,
Beachwood Sewerage Authority, County Utilities Authority, Brick Township Municipal Utilities
Authority (New Jersey), Buffalo Sewer Authority, Erie County (New York) Water Authority, Central
Marin Sanitation Agency (California), Ewing -Lawrence Sewerage Authority (New Jersey), Maine
Public Facilities Financing Bank, New York State Environmental Facilities Corporation, North
Jersey District Water Supply Commission, Rockaway Valley Regional Sewerage Authority (New
Jersey), South Central Connecticut Regional Water Authority, the Township Authority (New Jersey),
Ocean County Utilities Authority (New Jersey), the Township of Lower Municipal Utilities
Authority (New Jersey), Ocean County Utilities Authority (New Jersey), Tulsa Metropolitan Water
Authority, Virgin Islands Water and Power Authority, and numerous other utilities districts and
Authorities.
We have also acted as counsel to underwriters and as special tax counsel in water and sewer
financings involving complex bond, tax or other legal questions, including financings by the City of
Bakersfield, El Dorado County, California, City of Detroit, Michigan revenue systems, Tulsa
Metropolitan Water Authority, West Virginia Water Development Authority, the State of Alabama,
the South Central Connecticut Regional Water Authority, Grand River Dam Authority (Oklahoma)
and the City of Burlington, Vermont.
Environmental Law. The environmental practice group handles a broad array of
environmental matter, including the drafting, evaluation and defense of environmental impact
analyses, regulatory monitoring, compliance with Clean Water Act and Safe Drinking Water Act
requirements, State and Federal permitting, management of hazardous and acutely hazardous wastes,
procurement and evaluation of environmental insurance coverage, "due diligence" for corporate,
bond and real estate transactions, State and Federal litigation and general counseling. As a result of
the Firm's extensive involvement in waste management, our environmental group also works closely
with the Firm's waste management specialists on the environmental aspects of source reduction and
separation, reclamation and recycling of waste materials, composting, resource recovery and modern
landfilling. For example, our environmental practitioners serve the State of Georgia and the Georgia
Hazardous Waste Management Authority as environmental counsel for development and
implementation of the State's Integrated Hazardous Waste Management Program.
Distressed Entities. Hawkins has been nationally recognized as the leading firm with
specific experience and expertise in the problems of financially distressed governments at all levels
since the national depression in the 1930's. Our work with public bankruptcy and restructuring
during that period led directly to the implementation by the State of New York, New Jersey and
Connecticut of constitutional and statutory budgetary, fiscal public debt issuance and procedures
which have served as a model for States across the country. Such experience and expertise have
remained current as Hawkins continues to be one of the firms frequently turned to by public entities
in fiscal distress and similar situations.
The Firm was able, in the extreme circumstances which arise during a municipal fiscal crisis,
to apply our accumulated experience and expertise to the unique situation applicable to the affected
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municipality in order to devise legal solutions which allowed each such entity to continue to
discharge its governmental responsibilities, while safeguarding bondholder interest and the
municipality's access to the capital markets.
The Firm has had active involvement in troubled debt situations for both municipal and
corporate issues. It has represented issuers of defaulted bonds, issuers of bonds in financings where
private obligors have filed in bankruptcy and corporate trustees as representatives of bondholders on
official committees of unsecured creditors.
In such capacity members of the Firm have acquired a working familiarity with the
Bankruptcy Code; have participated in workout arrangements whereby debt was restructured thereby
avoiding a bankruptcy filing, as noted above, or in post -filing plan negotiations and plan
confirmation process. Additionally, the Firm is participated in a matter involving municipal bonds
which are secured by credit facilities issued by a savings and loan association which has been placed
in conservatorship by the Comptroller of the Currency.
Lease Financing. The Firm has also been active in the preparation of legislation for, and in
the implementation of, programs providing for the issuance of certificates of participation ("COPs").
The Firm has undertaken bond counsel services for issuers of COPS in multiple jurisdictions,
including New York, California, and Virginia. The Firm encourages issuers to analyze benefits and
risks, both legal and economic, of the issuance of COPS.
TAX EXPERTISE
The Tax Department of the Firm consists of attorneys specializing in the tax law aspects of
public finance. The Tax Department is among the largest in the country in terms of number of
attorneys dedicated to public finance. Currently, the Tax Department consists of 6 tax partners and 3
tax associates. The Tax Department addresses the specialized and technical federal and state tax
issues arising in connection with the Firm's public finance practice. These issues include the
qualification of programs for tax-exempt financing, structuring tax-exempt financing, and disclosure
in the offering of specialized debt instruments. The Firm's tax attorneys are responsible for the
review and development of all tax aspects of a financing. This review may include the analysis of
new or proposed legislation or tax regulations, the development of certifications or representations
for the parties, and direct participation in the structuring of the transaction.
Our practice involves regular contact with the IRS and with officials of the Treasury
Department who are involved in tax policy matters. Our Tax Department regularly monitors and
participates in the amendment of the federal tax statutes and regulations. We confer, when
appropriate, with staff of the Treasury Department and the IRS with respect to the development of
regulations under the Internal Revenue Code and generally prepare extensive written comments to
proposed regulations when published. The Firm has obtained numerous tax rulings for its clients and
also regularly provides assistance to federal legislators and administrators at the request of our
clients. We also regularly prepare a Firm commentary on proposed or enacted regulations or
legislation. We prepared analyses of both the new arbitrage regulations and the 1993 Tax Act as they
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HAWKws DELAFIELD & WOOD LLP PROPOSAL PAGE C-25
relate to housing bonds. In addition, members of the Firm are the authors of ABCs of Housing Bonds
(5th ed. 1993), the leading treatise on tax-exempt housing bonds.
Hawkins is well -versed in federal tax regulations pertaining to the issuance of tax-exempt
obligations. We have advised and are advising our clients on how to comply with the arbitrage rebate
regulations. Assisting us in this task are financial specialists who possess the capabilities necessary to
compute interest costs with respect to competitive issues, run cash flows, size refunding escrows and
perform arbitrage and rebate related calculations. Our financial specialists have capabilities that
permit Hawkins to assist in structuring bond issues and to provide bond and other yield
determinations or verifications with full supporting data for arbitrage purposes, independent of the
work of any financial expert involved in the transaction. Rebate verification services may be offered,
at the option of the client, separately or bundled with our bond counsel services. The cost will vary
proportionately with the amount and complexity of the services desired by the client.
The Firm's tax attorneys also have significant experience with matters relating to the new
types of bonds authorized under the American Recovery and Reinvestment Act of 2009 and thorough
knowledge of the related amendments to the Internal Revenue Code of 1986. For example,
throughout the course of our representation in connection with several of the first issuances of Build
America Bonds ("BABs") and Recovery Zone Economic Development Bonds ("RZEDBs") in the
country, we thoroughly reviewed, and advised clients with respect to, the tax issues attendant to such
bonds.
The IRS has continued, over the past few years to step up its enforcement division, and
through targeted initiatives, including a recent initiative relating to Build America Bonds (`GABS"
and the May 2011 refinements to Form 8038), is examining more and more bond issues. Issuers need
to have internal controls and procedures to assure that bond issues continue to meet post -issuance tax
compliance. In such regard, Hawkins continues to assist issuers in establishing internal controls and
procedures to monitor the use and investment of bond proceeds, use of financed property, arbitrage
and rebate requirements, security and payment of the bonds and timely filing of information returns,
including the IRS Form 8038-CP which is filed in connection with certain direct pay tax credit
bonds, including BABs. Hawkins is available post issuance to consult with issuers regarding any of
the foregoing matters.
SECURITIES LAW AND DISCLOSURE COUNSEL PRACTICE
Securities Law Training Seminars
The Firm has developed, along with the in-house legal staff at the entities listed below,
securities law training seminars for employees responsible for providing or reviewing disclosure
for securities offerings. The importance of such training has continuously been cited by the SEC
in enforcement actions and other SEC releases. Below are representative examples of securities
law training seminars conducted by the Firm and the dates of such seminars. Mr. Garzione was
consulted, or a featured speaker, on most of the sessions listed below.
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• City of Philadelphia Financial Staff
— January 2015
November 2017
— October 2020
— January 2023
• Philadelphia Gas Works - Board of Directors and Financial Staff
June 2015
• City of Philadelphia, Division of Aviation, Department of Commerce
— July 2015
• New York Metropolitan Transportation Authority
— Agency Presidents and Senior Staff (April 2014)
— Board Members (April 2014)
Agency Presidents and Senior Staff (January 2017)
— Board Members (January 2017)
— Agency Presidents and Senior Staff (October 2019)
Board Members (October 2019)
Agency Presidents and Senior Staff (March 2022)
Board Members (March 2022)
• New York State - Division of the Budget
— May 2016
— May 2018
• City of San Diego Financial Staff
November 2004
— April2007
— March 2009
— June 2011
— May 2013
— September 2015
June 2017
— June 2019
• City of San Diego City Council
March 2007
— March 2009
— June 2011
March 2013
— September 2015
— June 2017
• San Francisco Legal and Financial Staff
— June 2018
• State of Rhode Island
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June 2011
• United States Virgin Islands Financial Staff
— July 2011
• County of San Francisco Board of Supervisors
— November 2011
• Massachusetts Housing Financing Agency
— June 2013
— December 2014
— May 2017
— September 2019
• Jefferson County, Alabama, County Commission
August 2013
• State of Hawaii
— January 2017
• City of Lawton, Oklahoma
City Council and Financial Staff (October 2017)
-- City Council and Financial Staff (regarding 15c2-12 Amendments)
(October 2018)
City Council and Financial Staff (October 2019)
City Council and Financial Staff (October 2021)
Public Power Generation Agency (Nebraska)
— April 2018
New York Power Authority
— October 2018
City of Oakland
— City Council and Financial Staff (December 2021)
Written) Disclosure Controls and Procedures
In March 2004, Hawkins was selected as Disclosure Counsel for the City of San Diego
after certain disclosure irregularities, which became the subject of multiple enforcement actions
by the SEC, came to light. As a result, the city adopted a disclosure ordinance that created a
Sarbanes-Oxley-like disclosure regime. The Firm developed the written disclosure controls and
procedures for the city. In settling the enforcement actions against the city, the SEC noted the
importance of engaging Disclosure Counsel, conducting training seminars for city employees on
their responsibilities under the federal securities laws, and establishing written disclosure
controls and procedures.
Since the San Diego enforcement action, the SEC has imposed the adoption of written
disclosure controls and associated securities law training as a condition of settlement in
numerous enforcement actions. Hawkins has developed written disclosure controls and
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procedures for the following clients:
• New York Metropolitan Transportation Authority (2016)
• City of Philadelphia (2015)
• State of Rhode Island (2011)
• City of San Francisco (2011)
• City of San Diego (2004)
Securities Law Webinars, Seminars, and Presentations
Mr. Garzione is a frequent speaker, panelist, and moderator of securities law webinars,
seminars, and other presentations. Below are recent examples of such engagements.
• NABL Tax and Securities Law Institute Panelist on the Current Considerations for
Underwriters' Counsel (March 2023)
• Bond Buyer National Outlook 2023 Conference - Moderator of Panel on Industry
and Regulatory Outlook from the Leaders in Public Finance (February 2023)
• Washington Healthcare Facilities Authority Borrower Educational Forum Panelist
on Disclosure Considerations (ESG, COVID-19, cybersecurity, and other hot topics)
(November 2022)
• NABL Tax and Securities Law Institute Chair of Panel on the Roles and
Responsibilities of Disclosure Counsel (March 2022)
• National Association of State Treasurers (NAST), Virtual Treasury Management
Training Symposium (Disclosure Panel) (July 2020)
• NABL Bond Attorneys' Workshop, Post -Issuance Issues Panel Securities Law
(September 2019)
• NABL Bond Attorneys' Workshop, Post -Issuance Compliance Panel - Securities
Law (September 2018)
• NABL Bond Attorneys' Workshop, Post -Issuance Compliance Panel - Securities
Law (October 2017)
• National Council of Higher Education Resources (2016 Summer Legal Meeting)
(Hot Topics in Municipal Securities Law) (July 2016)
Major Industry Initiatives - Securities Law And Disclosure Practice
• SEC Comment Letter on Climate Change Disclosure (September 2021)
Mr. Garzione, as the Chair of NABL's Securities Law and Disclosure Committee,
was the principal author of an SEC comment letter addressing climate change
disclosures and related risks as they apply to the municipal securities market.
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• Supplement to NABL's Crafting Disclosure Policies (January 2021)
Mr. Garzione co-authored the supplement to NABL's Crafting Disclosure Policies,
which addresses the 2019 amendments to Rule 15c-12.
• NABL Working Group on SEC Rule 15c2-12 Amendments (August 2019)
Mr. Garzione was a member of the NABL working group that released the paper
titled "SEC Rule 15c2-12 Amendments NABL Member Questions and Practical
Considerations." The paper summarizes questions submitted by NABL to the staff of
the SEC's Office of Municipal Securities, and offers useful considerations for
compliance with the amended rule.
• NABL's "Analysis of SIFMA Model Memorandum to Underwriter's Counsel" (March 2019)
Mr. Garzione drafted NABL's analysis to highlight issues to consider when reviewing
the model memorandum or other written guidance modeled on such memorandum. It
also includes recommendations on how the proposed duties may be modified and/or
limited in scope.
Securities Law Advisories
As part of the Firm's on -going review of important SEC enforcement actions and other
securities law regulatory and rulemaking matters, Mr. Garzione is principally responsible for
authoring client advisories, or "Hawkins Advisories," describing and analyzing such matters.
Below is a list of recent Hawkins Advisories prepared by, or in consultation with, Mr. Garzione,
which are available on the Firm's website at www.hawkins.com, along with many others.
2023
• Update on the Municipal Securities Market (January)
2022
• SEC Actions Rule 15c2-12 Limited Offering Exemption (September)
• Municipal Market Federal Securities Law Update (July)
2020
• SEC Exemptive Order re Municipal Advisors (June)
• SEC Statement on Disclosure by Municipal Issuers regarding the Impact of COVID-19
(May)
• SEC Staff Guidance regarding Secondary Market Disclosure (February)
2019
• Rule 15c2-12 Amendments Implementation (March)
2018
• Rule 15c2-12 Amendments Compliance Alert (October)
• Rule 15c2- l 2 Amendments (August)
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Cybersecurity (May)
201'7
• Municipal Market Regulatory Update (March)
2016
• MCDC Settlements with Issuers (August)
• MSRB Rule G-42 (June)
2015
• GASB 68 Pension Accounting; Pension Disclosure (November)
2014
• SEC Staff Posts Additional FAQs and Related Responses Regarding the Municipal
Advisor Rules (May)
• SEC's Enforcement Division Announces its "Municipalities Continuing Disclosure
Cooperation Initiative" (April)
• Municipal Advisor Rules: Staff posts FAQs; SEC Delays Effective Date (January)
2013
• SEC Approves Municipal Advisor Rules (October)
• SEC's Recent Indiana School District Enforcement Action (August)
• SEC's Recent South Miami Enforcement Action (May)
• SEC's Report and Order regarding Harrisburg (May)
• SEC Settles Illinois Enforcement Action; Cites Importance of Disclosure Controls and
Procedures (March)
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