Mitchell Rapaport

Practice Areas

Mitch Rapaport focuses on tax issues related to public finance and infrastructure finance transactions. During more than 35 years in practice, he has participated in a wide variety of tax-exempt financings, with an emphasis on public-private partnership transactions and other project financings. Mitch has worked on numerous public power financings, stadium and convention center transactions, as well as education, infrastructure, and other industrial projects.

Having worked for the U.S. Treasury, IRS, and in private practice, I focus my work on three main areas to assist clients in complex tax-exempt finance transactions and related matters.

I represent many different types of issuers, borrowers, and underwriters of tax-exempt bonds including cities, counties, states, public power systems, transportation and water authorities, and universities in structuring their transactions to comply with federal tax rules.

I work with investment banks, financial advisors, and project developers, putting together finances to maximize the use of tax-exempt debt, particularly in projects involving governmental and private entities working together.

Much of my work includes legislative, regulatory, and IRS enforcement matters involving tax-exempt financings on behalf of state and local governments, associations, investment banks, and investors.

I see an increasing interest in governmental entities and private companies working together to develop and finance critical infrastructure, particularly with respect to roads, bridges, airports, and other transportation facilities, while maximizing the use of tax-exempt bonds to finance these projects. We have worked with a variety of industry participants in developing financing structures to meet these goals.

Career

Georgetown University, LLM

George Washington University, J.D.

Hofstra University, B.A.

Professional Memberships

Active member of the National Association of Bond Lawyers

New York State Bar Association

The District of Columbia Bar