Len is active in both municipal finance and corporate finance, with an emphasis on financings for 501(c)(3) institutions, project finance, secured lending, structured finance transactions, workouts and restructurings, corporate debt, and Section 529 college savings programs.
His practice includes service as bond counsel, issuer’s counsel, underwriters’ counsel, and counsel to institutional purchasers and borrowers in connection with public offerings and private placements of, and defaults and bankruptcies involving, tax-exempt and taxable debt for public, nonprofit, and corporate entities. Len also serves as state sponsor’s counsel and program manager’s counsel on various Section 529 programs. He also is experienced in obtaining SEC no-action letters and negotiation of IRS closing agreements.
Len is a panelist on securities and constitutional law matters and on Section 529 programs, and has published articles and edited textbooks on a variety of finance-related topics.
During law school, he was an editor of the Columbia Law Review. Before joining the firm, Len clerked for Associate Justice Ruth I. Abrams of the Supreme Judicial Court of Massachusetts.
Len is active in both municipal finance and corporate finance, with an emphasis on financings for 501(c)(3) institutions, project finance, secured lending, structured finance transactions, workouts and restructurings, corporate debt, and Section 529 college savings programs.
His practice includes service as bond counsel, issuer’s counsel, underwriters’ counsel, and counsel to institutional purchasers and borrowers in connection with public offerings and private placements of, and defaults and bankruptcies involving, tax-exempt and taxable debt for public, nonprofit, and corporate entities. Len also serves as state sponsor’s counsel and program manager’s counsel on various Section 529 programs. He also is experienced in obtaining SEC no-action letters and negotiation of IRS closing agreements.
Len is a panelist on securities and constitutional law matters and on Section 529 programs, and has published articles and edited textbooks on a variety of finance-related topics.
During law school, he was an editor of the Columbia Law Review. Before joining the firm, Len clerked for Associate Justice Ruth I. Abrams of the Supreme Judicial Court of Massachusetts.
Publications
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Co-author,
New Swap Business Conduct and Record-Keeping Regulations Kick in for Municipal Bond Issuers and Borrowers, Public Finance Alert ()
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Co-author,
Reminder Regarding April 10 Deadline for Identifying Number Registration by Some Swap End-Users, Public Finance Alert ()
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Author,
SEC Focuses On Municipal Underwriter Compliance With Due Diligence Obligations, Public Finance Advisory ()
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Co-author,
IRS Announces Closing Agreement Program for Tax-Exempt Student Loan Bonds Subject to Taxability Determination Due to Loan-Swapping, Public Finance Advisory ()
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Co-author,
Amended IRS Regulation Facilitates Tax-Exempt Bond Restructurings, Public Finance Advisory ()
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Author,
SEC Proposal May Require Municipal Entity Board Members and Conduit Borrower Board Members and Financial Officers to Register as Municipal Advisors, Public Finance Alert ()
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Co-author,
Securities and Exchange Commission Adopts Amendments to Rule 15c2-12 Disclosure Requirements, Public Finance Advisory ()
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Author,
IRS Initiates Build America Bonds (Direct Payment) Program, Public Finance Alert ()
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Co-author,
IRS Publishes Notice 2008-27 to Facilitate Certain Restructurings of Tax Exempt Bonds, Public Finance Alert ()
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Author,
IRS Previews New Section 529 Qualified Tuition Program Regulations, Public Finance Alert ()
Speaking Engagements
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