Linda L. D’Onofrio focuses her practice on tax law relating to public and project finance, and taxable and tax-exempt financial instruments, including derivative products. Linda is experienced in the tax analysis and structuring of all types of municipal bond transactions, including general obligation, single- and multi-family housing, 501(c)(3) organizations, private exempt activities, student loan, and current and advance refundings. She also has handled all forms of mortgage and asset-backed securities transactions (grantor trusts, CMOs, REITs, REMICs, Strips), bank conversions, public-private partnerships, mergers and acquisitions involving municipal securities, and other financial instruments (hybrid debt, preferred stock, stripped obligations) for issuers, investment banking clients, and other participants to financial transactions. Linda’s experience includes new-product development in the municipal and structured finance areas, and she has had primary involvement in the expansion of creative financing techniques for all municipal and asset-backed securities, including the seeking of both public and private rulings from the federal government on, among other issues, the tax aspects of multi-class securities offerings, variable interest rate offerings, owner-trust/partnership structures involving stripped securities for both governmental and private entities, and issues applicable to 501(c)(3) tax-exempt financings. Linda participated in drafting various legislative proposals that ultimately led to the passage of the REMIC provisions of the 1986 Tax Reform Act. She also has extensive experience in tax controversy matters involving municipal bonds. In addition, Linda has provided primary tax analysis as bond counsel on transactions throughout the country, including for New York State, its various agencies (including the Dormitory Authority of the State of New York), the City of New York, its various agencies, the State of Connecticut and its various agencies, and numerous other states and agencies nationally. LL.M., Taxation, New York University School of Law, 1985 J.D., cum laude, Georgetown University Law Center, 1981 A.B., with high honors, Smith College, 1974