State and Local Governments, including their political subdivisions (collectively, “Governmental Units”), undertake essential capital improvements for the benefit of their citizens (including roads, bridges, airports, schools, hospitals, low cost housing and wastewater systems), and finance the costs thereof through the issuance of State and Municipal Bonds. Waters, McPherson, McNeill, P.C. (“WMM”) proudly assists Governmental Units throughout New Jersey to provide such services through the expertise of its public finance attorneys – whose combined experience spans decades and includes New Jersey’s first Bond Counsel, John L. Kraft. WMM’s public finance attorneys serve as Bond Counsel, Underwriter’s Counsel, Trustee’s Counsel and Borrower’s Counsel for public finance transactions involving New Jersey Governmental Units. WMM’s public finance attorneys provide advice on legal questions arising from structuring, security, tax, disclosure, legislation and regulatory compliance matters. WMM engages Perry E. Israel of the Law Office of Perry Israel in Sacramento, California to provide Special Tax Counsel services as needed; information about Mr. IsraeI’s experience and services are available at www.103law.com. WMM’s public finance attorneys regularly appear before, and represent, New Jersey Governmental Units in matters involving the Local Finance Board, the Division of Local Government Services in the New Jersey Department of Community Affairs, and the New Jersey Environmental Infrastructure Trust. WMM’s public finance attorneys have also represented New Jersey Governmental Units in select matters involving the Division of Investment in the New Jersey Department of the Treasury, and the United States Securities and Exchange Commission. WMM’s public finance attorneys are listed in the Bond Buyer’s Municipal Marketplace Directory as “nationally recognized bond counsel”, and have distinguished themselves as leaders in the New Jersey and national public finance communities as further set forth in their professional profiles herein. Attorneys: