Todd Cooper focuses his practice on tax matters related to public finance, primarily the federal taxation aspects of municipal bonds, and tax matters related to tax exempt organizations. He also serves as bond and underwriter’s counsel on public finance transactions. Areas of special focus include the federal tax aspects of transportation, healthcare, student loan, and 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; governmental pooled financings including revolving fund programs; industrial development and exempt facility bonds; and tax credit bonds. Todd also focuses on the formation of tax exempt entities, and retention of their tax exempt status. 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. Todd is AV-rated by Martindale-Hubbell. He has been listed in Ohio Super Lawyers, the 2013 edition of Top Lawyers in Ohio and the 2012 and 2013 editions of Who’s Who in Greater Cincinnati Law. Todd serves as a Vice-Chair of the Tax Exempt Financing Committee of the American Bar Association Tax Section. He was elected a Regular Fellow of the American College of Bond Counsel and serves as co-chair of its Membership Selection Committee.