Todd L. Cooper focuses his practice on tax matters related to public finance, primarily the federal taxation aspects of municipal bonds. Areas of special focus include the federal tax aspects of health care; student loan, single and multifamily housing transactions; advance refundings; electric power, natural gas, water and sewer utility debt issues; stadium and convention center financings; private and public secondary education and college and university issues; transportation; and governmental pooled financings including revolving fund programs and tax credit bonds. He has delivered arbitrage rebate calculations and opinions on more than 2,000 issues with a total original principal amount in excess of US$50 billion. Mr. Cooper is AV-rated by Martindale-Hubbell and was listed in the 2006 edition of Ohio Super Lawyers.

Mr. Cooper has been a member of various tax panels from 1988 through 2008. He was a member of the Bond Attorneys Workshop’s Steering Committee, National Association of Bond Lawyers, from 1989 to 1991 and 2006 to 2008. He served as panel chair of 501(c)(3) Obligations in 1989, Governmental Obligations in 1990, Alternatives to Arbitrage Rebate in 1991, Exempt Facilities in 2006 and 2007 and Introduction to Swaps in 2008. He served on the faculty at the Fundamentals of Municipal Bond Law Seminar in 2007 and 2008. Mr. Cooper has addressed numerous groups on arbitrage, private activity, general public finance tax topics and the American Recovery and Reinvestment Act of 2009. He has been elected a Regular Fellow of the American College of Bond Counsel and is also a member of the Tax Exempt Financing Committee of the American Bar Association.

He is a trustee of The Summit Country Day School Inc., chairs its Building and Grounds Committee and is also a member of the Sisters of Notre Dame de Namur Partners in Action Committee.

Representative Experience

• Analyzing federal tax aspects of derivative products including LIBOR swaps, basis swaps, total return swaps, hedged total return swaps, swaptions, collars and caps.
• Optimizing escrow restructurings and investment products.
• Performing complex rebate analyses including expenditure reallocations.
• Analyzing and optimizing tax credit bond structures.