Linda L. D'Onofrio

Shareholder
New York,  NY  U.S.A.
Phone212.801.6870

Peer Rating
 4.4/5.0
BV® Distinguished

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Experience & Credentials Ratings & Reviews
 

Practice Areas

  • Tax
  • Public Finance
 
Contact InfoTelephone: 212.801.6870
Fax: 212.801.6400
donofriol@gtlaw.com
 
University Smith College, A.B., with high honors, 1974
 
Law SchoolGeorgetown University Law Center, J.D., cum laude, 1981; New York University School of Law, LL.M., Taxation, 1985
 
Admitted1982, New York
 
Memberships 

Professional & Community Involvement

•Member, National Association of Bond Lawyers, 1981-Present
•Treasurer, 1999-2000
•Board Member, 1998-2000
•fellow, America College of Bond Counsel, 2001-Present
•Board Member, Northeast Women in Public Finance, 2008-Present
•Secretary, 2010-Present
•Trustee, Citizens Budget Commission, 2009-2013
•Member, American Bar Association, 1982-Present
•Member, Committee on Government Submissions, 1999-Present
•Chair, Committee on Tax-Exempt Financing, 1998-1999
•Member, New York State Bar Association, 1983-Present
•Chair, Committee on Tax-Exempt Finance, 1991-2005
•Member, Georgetown University Law Center, Board of Law Alumni, 1991-1996

 
Biography

Linda L. D'Onofrio focuses her practice on tax law relating to public and project finance, and taxable and tax-exempt financial instruments, including derivative products. Linda is experienced in the tax analysis and structuring of all types of municipal bond transactions, including general obligation, single- and multi-family housing, 501(c)(3) organizations, private exempt activities, student loan, and current and advance refundings. She also has handled all forms of mortgage and asset-backed securities transactions (grantor trusts, CMOs, REITs, REMICs, Strips), bank conversions, public-private partnerships, mergers and acquisitions involving municipal securities, and other financial instruments (hybrid debt, preferred stock, stripped obligations) for issuers, investment banking clients, and other participants to financial transactions.

Linda's experience includes new-product development in the municipal and structured finance areas, and she has had primary involvement in the expansion of creative financing techniques for all municipal and asset-backed securities, including the seeking of both public and private rulings from the federal government on, among other issues, the tax aspects of multi-class securities offerings, variable interest rate offerings, owner-trust/partnership structures involving stripped securities for both governmental and private entities, and issues applicable to 501(c)(3) tax-exempt financings. Linda participated in drafting various legislative proposals that ultimately led to the passage of the REMIC provisions of the 1986 Tax Reform Act. She also has extensive experience in tax controversy matters involving municipal bonds.

In addition, Linda has provided primary tax analysis as bond counsel on transactions throughout the country, including for New York State, its various agencies (including the Dormitory Authority of the State of New York), the City of New York, its various agencies, the State of Connecticut and its various agencies, and numerous other states and agencies nationally.

Awards & Recognition

•Recipient, Arts & Business Council of New York, Encore Award for Creative Business Volunteer, 2011

Articles, Publications, & Lectures

Articles
•Contributor, Request For Guidance Concerning Private Business Use When a Tax-Exempt Bond Borrower Participates in an Accountable Care Organization, National Association of Bond Lawyers Report to U.S. Treasury, April 1, 2013
•Co-Author, ABA Section of Taxation Comments on Bond-Financed Grants, American Bar Association Section of Taxation, January 5, 2011
•Author, M&A in the Non-Stock, Nonprofit World: Tax-Exempt Bond Concerns-Questions and Musings, Journal of Taxation of Investments, vol. 17 no. 2, Winter 2000
•Editor, Federal Taxation of Municipal Bonds, 1994-1998

Lectures
•Speaker, Planning for IRS Post-Issuance Inquiries and Issues in Municipal Private Placements, 2013 Client Conference, Connecticut Health and Educational Facilities Authority, November 6, 2013
•Panelist, Professionalism and Ethics in Opinion Practice, and Tax Issues in 501(c)(3) Financings, National Association of Bond Lawyers Bond Attorneys' Workshop, September 25-27, 2013
•Chair, Arbitrage, Rebate, and Reissuance, National Association of Bond Lawyers' Tax and Securities Law Institute, March 13-15, 2013
•Speaker, Post-Issuance Tax Compliance, NESGFOA Annual Fall Conference, October 1, 2012
•Speaker, Arbitrage, Rebate and Reissuance, National Association of Bond Lawyers' Tax & Securities Law Institute, March 8-9, 2012
•Speaker, Tax-Exempt Financing Opportunities, Janney Montgomery Securities Seminar, October 19, 2011
•Speaker, Bond Opinions and Tax Issues in 501(c)(3) Financings, Bond Attorneys' Workshop, National Association of Bond Lawyers, October 12-14, 2011
•Panelist, Bond Financing of Grants, ABA Tax Section Fall Meeting, September 24, 2010
•Speaker, Arbitrage-Overview, Bond Attorneys' Workshop, National Association of Bond Lawyers, March 2000-2005
•Speaker, Rebate and Exceptions to Rebate, Bond Attorneys' Workshop, National Association of Bond Lawyers, September 1993-1994
•Speaker, Arbitrage and Rebate Considerations, Tax-Exempt Financing, Practicing Law Institute, June 1993-1995
•Speaker, Exceptions to Rebate, Bond Attorneys' Workshop, National Association of Bond Lawyers, September 1992
•Speaker, Exceptions to Rebate, Arbitrage, National Association of Bond Lawyers, March 1992
•Panelist, Tax and Securities Institute, National Association of Bond Lawyers, September 1989-Present
•Speaker, Introduction to Arbitrage and Rebate, Tax-Exempt Financing, Practicing Law Institute, June 1989-1992
•Seminar Chair, Arbitrage 1987 (ed.), National Association of Bond Lawyers, September 1987
•Lecturer, Fundamentals of Municipal Bonds, National Association of Bond Lawyers, September 1985-2006
•Panelist, Bond Attorneys' Workshop, National Association of Bond Lawyers, September 1983-Present

Associated News & Events

Press Releases

06.10.15 Greenberg Traurig Strengthens Tax Practice with Addition of Linda D'Onofrio in New York

Alerts

06.30.15 U.S. Treasury Releases More Workable Proposed Regulations on 'Issue Price' for Municipal Bonds

 
Reported CasesSignificant Representations: Provided the primary tax analysis for the first municipal swaption issued in Texas.; Provided the primary tax analysis for one of the first stripped municipal bond offerings.; Provided the primary tax analysis for the first private stripped Treasury obligations program (TIGRs).; Provided the primary tax analysis for the first non-governmental-agency CMO.; Provided the primary tax analysis for the first FNMA Strips program.; Provided the primary tax analysis for one of the first REMIC offerings.; Provided the primary tax analysis for several significant municipal audits resulting in no change .; Provided the primary tax analysis for two of the first five issues offered by Build NYC.; The above representations were handled by Ms. D'Onofrio prior to her joining Greenberg Traurig, LLP.
 
ISLN907799885
 

Documents by this lawyer on Martindale.com

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U.S. Treasury Releases More Workable Proposed Regulations on ‘Issue Price’ for Municipal Bonds
Linda L. D'Onofrio,Vanessa Albert Lowry, July 3, 2015
On June 24, 2015, the U.S. Department of the Treasury (Treasury) published in the Federal Register new proposed regulations (the New Proposed Regulations) under Section 148 of the Internal Revenue Code of 1986, as amended (the Code) amending the definition of “issue price” (issue price)...


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Office Information

Linda L. D'Onofrio

200 Park Avenue
New YorkNY 10166




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