Kathryn V. Garner
Partner
Kathryn provides tax expertise to the firm's public finance attorneys in connection with tax-exempt bond financings for cities, counties, school districts, higher education authorities, state agencies, port authorities, transit authorities, housing authorities and water utility districts. In addition, she represents issuers and other parties in connection with IRS audits of tax-exempt bonds. Kathryn has represented numerous tax-exempt organizations (including publicly supported charities, private foundations, social welfare organizations and business leagues) in the application process for exemption from federal income tax and Texas sales and franchise taxes, and advises exempt organizations regarding ongoing compliance with federal tax laws and regulations applicable to tax-exempt organizations.
Representative Experience
- Texas Transportation Commission State Highway Fund First Tier Revenue Bonds, Taxable Series 2010 (Build America Bonds);
- State of Texas Tax and Revenue Anticipation Notes, Series 2010;
- Houston Independent School District Public Facility Corporation Lease Revenue Bonds, Series 2010A and Taxable Series 2010B (Build America Bonds - Direct Payment);
- Austin Independent School District Unlimited Tax Refunding Bonds, Series 2010A and Unlimited Tax Refunding Bonds, Series 2010B (Build America Bonds);
- Katy Independent School District Unlimited Tax Refunding Bonds, Series 2010A and Limited Tax Refunding Bonds, Series 2010B;
- Texas Public Finance Authority Revenue Financing System and Revenue Refunding Bonds (Stephen F. Austin State University), Series 2010 and Series 2010A.
Publications
- Federal Agencies Looking Closely at Municipal Bonds: What You Need to Know (November 18, 2011)
