Paul C Marengo

For more than 40 years, I have assisted state and local government clients, health care institutions and educational institutions in financing their capital needs through taxable and tax exempt bonds. I represented governmental issuers as bond counsel and issuer's counsel; health care and higher education borrowers; underwriters and bank purchasers of tax exempt bonds; and credit enhancement providers. I have structured and rendered opinions on issues of general obligation bonds, revenue bonds, tax anticipation notes and excise tax revenue bonds of various state agency, county, school district, municipal, and special district issuers. My current practice as bond counsel emphasizes the tax aspects of public finance. I served as principal tax counsel for such complex matters as single family housing issues, multi-family housing issues, utility enterprise financings, tax increment financings, Build America bonds, toll highway revenue bonds, sports facility revenue bonds and variable rate financings with integrated swaps. I have represented local governments and state agencies in connection with Internal Revenue Service (IRS) audit examinations of the tax-exempt status of bond issues. My principal goals: to provide timely and responsive legal services of the highest quality, to leverage my long and varied experience to develop creative solutions to client problems, and to maintain (and express) a sense of humor. I take great satisfaction in the public benefit and community economic development aspects of my work: new public buildings and other public infrastructure; new or renovated low and moderate income housing; new higher education facilities; and new or renovated health care facilities. I maintain a close connection with The University of Chicago, where I have been a Lab School parent and am now a member of the Visiting Committee of The University of Chicago Divinity School. Feel free to contact me at (312) 258-5678 or [email protected].