Best Lawyers for Public Finance Law in America

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Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Corporate Law Public Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Bridgeport, Connecticut
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Chattanooga, Tennessee
  • Practice Areas:
    Securitization and Structured Finance Law Banking and Finance Law Public Finance Law Mergers and Acquisitions Law Corporate Law Real Estate Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Leveraged Buyouts and Private Equity Law Mergers and Acquisitions Law Banking and Finance Law Public Finance Law Securities / Capital Markets Law Corporate Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Lansing, Michigan
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Orlando, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law Corporate Law
Lawyer
David Boies was awarded  "Lawyer of the Year" in

David Boies

Boies Schiller Flexner LLP
  • Location:
    Armonk, New York
  • Practice Areas:
    Commercial Litigation Appellate Practice Antitrust Law Public Finance Law Bet-the-Company Litigation
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Administrative / Regulatory Law Public Finance Law Corporate Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Mergers and Acquisitions Law Banking and Finance Law Public Finance Law Municipal Law Corporate Law
Lawyer
  • Location:
    Phoenix, Arizona
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Norfolk, Virginia
  • Practice Areas:
    Public Finance Law Project Finance Law
Lawyer
  • Location:
    Baton Rouge, Louisiana
  • Practice Areas:
    Public Finance Law Economic Development Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Bridgeport, Connecticut
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Dallas, Texas
  • Practice Areas:
    Mergers and Acquisitions Law Corporate Law Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Columbus, Ohio
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    New York, New York
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Jacksonville, Florida
  • Practice Areas:
    Municipal Law Public Finance Law
Lawyer
  • Location:
    Phoenix, Arizona
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Baltimore, Maryland
  • Practice Areas:
    Public Finance Law Corporate Law Mergers and Acquisitions Law
Lawyer
  • Location:
    Burlington, Vermont
  • Practice Areas:
    Project Finance Law Public Finance Law Mortgage Banking Foreclosure Law Corporate Compliance Law Real Estate Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Troy, Michigan
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Providence, Rhode Island
  • Practice Areas:
    Public Finance Law Mergers and Acquisitions Law
Lawyer
  • Location:
    Newark, New Jersey
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Columbia, South Carolina
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Atlanta, Georgia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Louisville, Kentucky
  • Practice Areas:
    Public Finance Law Litigation - Bankruptcy Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law
Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Land Use and Zoning Law Commercial Transactions / UCC Law Commercial Finance Law Real Estate Law Public Finance Law
Lawyer
  • Location:
    South Bend, Indiana
  • Practice Areas:
    Banking and Finance Law Government Relations Practice Public Finance Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Health Care Law Public Finance Law
Lawyer
  • Location:
    Columbus, Ohio
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Philadelphia, Pennsylvania
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Santa Fe, New Mexico
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Baltimore, Maryland
  • Practice Areas:
    Public Finance Law Insurance Law
Lawyer
  • Location:
    Greenville, South Carolina
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Miami, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Washington, District of Columbia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    New York, New York
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Miami, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Montpelier, Vermont
  • Practice Areas:
    Public Finance Law Corporate Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Phoenix, Arizona
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Montgomery, Alabama
  • Practice Areas:
    Public Finance Law Tax Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Mergers and Acquisitions Law Public Finance Law Securities / Capital Markets Law Corporate Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Commercial Finance Law Health Care Law Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Troy, Michigan
  • Practice Areas:
    Banking and Finance Law Public Finance Law
Lawyer
  • Location:
    Louisville, Kentucky
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Santa Fe, New Mexico
  • Practice Areas:
    Public Finance Law Financial Services Regulation Law Securities / Capital Markets Law Banking and Finance Law Corporate Law
Lawyer
  • Location:
    Honolulu, Hawaii
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Cincinnati, Ohio
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Securities / Capital Markets Law Public Finance Law Corporate Law Securities Regulation
Lawyer
  • Location:
    Charlotte, North Carolina
  • Practice Areas:
    Banking and Finance Law Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Public Finance Law Real Estate Law Project Finance Law Economic Development Law
Lawyer
  • Location:
    Los Angeles, California
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Economic Development Law Public Finance Law Municipal Law
Lawyer
  • Location:
    Wichita, Kansas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Columbia, South Carolina
  • Practice Areas:
    Project Finance Law Economic Development Law Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Public Finance Law Corporate Law Economic Development Law Project Finance Law
Lawyer
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Public Finance Law Project Finance Law Corporate Law Economic Development Law Tax Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Philadelphia, Pennsylvania
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    New York, New York
  • Practice Areas:
    Public Finance Law
Lawyer
J. Thomas Longino was awarded 2019 "Lawyer of the Year" in Elasticsearch.PracticeArea

J. Thomas Longino

Longino Public Finance, LLC
  • Location:
    Birmingham, Alabama
  • Practice Areas:
    Economic Development Law Public Finance Law
Lawyer
  • Location:
    Philadelphia, Pennsylvania
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Pittsford, New York
  • Practice Areas:
    Litigation - Municipal Public Finance Law Banking and Finance Law Real Estate Law
Lawyer
  • Location:
    New Orleans, Louisiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Philadelphia, Pennsylvania
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Portland, Oregon
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Burlington, Vermont
  • Practice Areas:
    Project Finance Law Securities / Capital Markets Law Public Finance Law
Lawyer
  • Location:
    Greenville, South Carolina
  • Practice Areas:
    Economic Development Law Public Finance Law
Lawyer
  • Location:
    Memphis, Tennessee
  • Practice Areas:
    Economic Development Law Public Finance Law Project Finance Law Banking and Finance Law
Lawyer
  • Location:
    Washington, District of Columbia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Burlington, Vermont
  • Practice Areas:
    Public Finance Law Banking and Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Banking and Finance Law Project Finance Law Public Finance Law Municipal Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Securities Regulation Corporate Law Public Finance Law Mergers and Acquisitions Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Albuquerque, New Mexico
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Buffalo, New York
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Boston, Massachusetts
  • Practice Areas:
    Health Care Law Public Finance Law
Lawyer
  • Location:
    Providence, Rhode Island Boston, Massachusetts
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Securities / Capital Markets Law Public Finance Law Corporate Law Securities Regulation Corporate Governance Law Mergers and Acquisitions Law Corporate Compliance Law
Lawyer
  • Location:
    Albany, New York
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Columbus, Ohio
  • Practice Areas:
    Education Law Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Los Angeles, California
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Washington, District of Columbia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Miami, Florida
  • Practice Areas:
    Litigation - Securities Litigation - Mergers and Acquisitions Litigation - Real Estate Commercial Litigation Public Finance Law Bet-the-Company Litigation Litigation - Banking and Finance
Lawyer
  • Location:
    Memphis, Tennessee
  • Practice Areas:
    Public Finance Law Municipal Law Corporate Law
Lawyer
  • Location:
    Boston, Massachusetts
  • Practice Areas:
    Employee Benefits (ERISA) Law Public Finance Law Tax Law
Lawyer
  • Location:
    Columbus, Ohio
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Portland, Oregon
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    South Bend, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law Project Finance Law Municipal Law Securitization and Structured Finance Law
Lawyer
James M. Saffian was awarded  "Lawyer of the Year" in

James M. Saffian

Pierce Atwood LLP
  • Location:
    Portland, Maine
  • Practice Areas:
    Public Finance Law Banking and Finance Law
Lawyer
  • Location:
    West Palm Beach, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Pittsford, New York
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Troy, Michigan
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Washington, District of Columbia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Fort Worth, Texas
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Public Finance Law Health Care Law
Lawyer
  • Location:
    Portland, Oregon
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Portland, Oregon
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Charleston, West Virginia
  • Practice Areas:
    Corporate Law Public Finance Law
Lawyer
  • Location:
    Lansing, Michigan
  • Practice Areas:
    Energy Law Public Finance Law Municipal Law Utilities Law
Lawyer
  • Location:
    Phoenix, Arizona
  • Practice Areas:
    Corporate Law Public Finance Law
Lawyer
  • Location:
    Cedar Rapids, Iowa
  • Practice Areas:
    Public Finance Law Economic Development Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law Real Estate Law Municipal Law
Lawyer
  • Location:
    Bridgeport, Connecticut
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Orlando, Florida
  • Practice Areas:
    Public Finance Law Securities / Capital Markets Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Roseland, New Jersey
  • Practice Areas:
    Real Estate Law Public Finance Law
Lawyer
  • Location:
    Indianapolis, Indiana
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Lakeland, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law Public Finance Law
Lawyer
  • Location:
    Providence, Rhode Island
  • Practice Areas:
    Public Finance Law Litigation - Real Estate Real Estate Law
Lawyer
  • Location:
    Charleston, West Virginia
  • Practice Areas:
    Government Relations Practice Public Finance Law Securitization and Structured Finance Law Municipal Law Project Finance Law
Lawyer
  • Location:
    Columbus, Ohio
  • Practice Areas:
    Securities / Capital Markets Law Public Finance Law Corporate Law
Lawyer
  • Location:
    Atlanta, Georgia
  • Practice Areas:
    Securitization and Structured Finance Law Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Corporate Law Project Finance Law Public Finance Law Municipal Law Securitization and Structured Finance Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Atlanta, Georgia
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Charleston, South Carolina
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Columbia, South Carolina
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Atlanta, Georgia
  • Practice Areas:
    Project Finance Law Public Finance Law
Lawyer
  • Location:
    Lakeland, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Jackson, Mississippi
  • Practice Areas:
    Project Finance Law Public Finance Law Municipal Law Corporate Law
Lawyer
  • Location:
    Seattle, Washington
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Rochester, New York
  • Practice Areas:
    Public Finance Law Project Finance Law Municipal Law
Lawyer
  • Location:
    Troy, Michigan
  • Practice Areas:
    Municipal Law Public Finance Law
Lawyer
  • Location:
    Grand Rapids, Michigan
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Nashville, Tennessee
  • Practice Areas:
    Public Finance Law Real Estate Law Banking and Finance Law Commercial Finance Law Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law
Lawyer
  • Location:
    Grand Rapids, Michigan
  • Practice Areas:
    Public Finance Law Municipal Law
Lawyer
  • Location:
    Lakeland, Florida
  • Practice Areas:
    Public Finance Law
Lawyer
  • Location:
    Phoenix, Arizona
  • Practice Areas:
    Corporate Law Public Finance Law
Lawyer
  • Location:
    Little Rock, Arkansas
  • Practice Areas:
    Public Finance Law Securitization and Structured Finance Law Project Finance Law
Lawyer
  • Location:
    Morgantown, West Virginia
  • Practice Areas:
    Securitization and Structured Finance Law Project Finance Law Corporate Law Tax Law Trusts and Estates Mergers and Acquisitions Law Public Finance Law Municipal Law
Lawyer
  • Location:
    Chicago, Illinois
  • Practice Areas:
    Health Care Law Public Finance Law
Lawyer
  • Location:
    Orlando, Florida
  • Practice Areas:
    Public Finance Law

  • Location:
  • Practice Areas:

Practice Area Definition

Public Finance Law Definition

A public finance law practice involves all aspects of financing activities for entities or projects that can borrow on a tax-exempt basis. These entities or projects consist of a variety of governmental issuers, including states, municipalities, counties, governmental agencies, and economic development agencies; nonprofit borrowers, such as colleges, hospitals, and cultural institutions; and projects, such as student loans, affordable housing, and solid waste disposal, among others. Public finance lawyers represent issuers, underwriters, borrowers, bondholders, trustees, and other parties in connection with the issuance and holding of tax-exempt bonds. The practice includes representation in financing, tax, and general legal matters. A few law firms with public finance practices also specialize in defaults and workouts of tax exempt bonds.

There are several roles that an attorney or law firm can play in public finance, including serving as bond counsel, disclosure counsel, underwriter’s counsel, trustee counsel, and bondholder counsel.
  • Bond counsel is typically retained by the issuer and provides a legal opinion that bonds have been validly issued and that the interest thereon is exempt from federal (and perhaps state) taxes, in addition to preparing and advising on the various documents relating to issuance.
  • Disclosure counsel is retained by the issuer and provides advice on issuer disclosure obligations and typically prepares the official statement and continuing disclosure agreement.
  • Underwriter’s counsel represents the underwriter on the purchase of a new issue of municipal securities. This includes a review of the issuer’s bond resolution and documentation, a review of the accuracy and adequacy of disclosure in the official statement, the preparation of the purchase contract for the sale of the bonds to the underwriter and the official statement, assisting the underwriter in establishing the underwriter’s due diligence, and the delivery of a “10b-5” opinion.
  • Trustee counsel may play a small role at issuance, but if a deal becomes distressed, assists the trustee in navigating the complexities of the exercise of rights and remedies and capital recovery on behalf of bondholders.

In addition, bond financings bear on other areas of the law since they involve understanding the financial and operating position of issuers of securities. The issues involved in a bond financing are complex, and it is essential that the public finance attorney or law firm understand and stay up-to-date on the ever-evolving laws and regulations proposed and implemented by the Internal Revenue Service (IRS) and the Securities and Exchange Commission (SEC).

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. logo

A public finance law practice involves all aspects of financing activities for entities or projects that can borrow on a tax-exempt basis. These entities or projects consist of a variety of governmental issuers, including states, municipalities, counties, governmental agencies, and economic development agencies; nonprofit borrowers, such as colleges, hospitals, and cultural institutions; and projects, such as student loans, affordable housing, and solid waste disposal, among others. Public finance lawyers represent issuers, underwriters, borrowers, bondholders, trustees, and other parties in connection with the issuance and holding of tax-exempt bonds. The practice includes representation in financing, tax, and general legal matters. A few law firms with public finance practices also specialize in defaults and workouts of tax exempt bonds.

There are several roles that an attorney or law firm can play in public finance, including serving as bond counsel, disclosure counsel, underwriter’s counsel, trustee counsel, and bondholder counsel.
  • Bond counsel is typically retained by the issuer and provides a legal opinion that bonds have been validly issued and that the interest thereon is exempt from federal (and perhaps state) taxes, in addition to preparing and advising on the various documents relating to issuance.
  • Disclosure counsel is retained by the issuer and provides advice on issuer disclosure obligations and typically prepares the official statement and continuing disclosure agreement.
  • Underwriter’s counsel represents the underwriter on the purchase of a new issue of municipal securities. This includes a review of the issuer’s bond resolution and documentation, a review of the accuracy and adequacy of disclosure in the official statement, the preparation of the purchase contract for the sale of the bonds to the underwriter and the official statement, assisting the underwriter in establishing the underwriter’s due diligence, and the delivery of a “10b-5” opinion.
  • Trustee counsel may play a small role at issuance, but if a deal becomes distressed, assists the trustee in navigating the complexities of the exercise of rights and remedies and capital recovery on behalf of bondholders.

In addition, bond financings bear on other areas of the law since they involve understanding the financial and operating position of issuers of securities. The issues involved in a bond financing are complex, and it is essential that the public finance attorney or law firm understand and stay up-to-date on the ever-evolving laws and regulations proposed and implemented by the Internal Revenue Service (IRS) and the Securities and Exchange Commission (SEC).