Keisha Palmer focuses her practice on all aspects of financing activities for entities or projects that can benefit from tax-advantaged obligations. As a member of the firm's Business Transactions Group, Keisha advises issuers on structuring their transactions to ensure obligations are validly issued and the interest thereon is exempt from federal and state income tax where possible. She assists underwriters of governmental securities with compliance with applicable disclosure and securities laws.
Keisha assists public and private entities in understanding the complexities inherent in transactions involving tax-advantaged obligations. She represents state, municipal, and Indian tribal governments in the issuance of tax-exempt and taxable general obligation bonds and other debt obligations. She serves as bond counsel to issuers of 501(c)(3) bonds, qualified private activity bonds, revenue bonds, tax credit bonds, lease financings, and conduit borrowings. Keisha's work as bond counsel encompasses, among other things, drafting bond authorizations, negotiating indentures, advising clients on refunding transactions, arbitrage rebate liability, changes in use of bond-financed facilities, restructuring tax-exempt obligations due to financial distress, and guiding clients through Internal Revenue Service examinations of bond issues. She represents the State of Connecticut as bond counsel and lead tax counsel. Keisha has assisted municipalities with multi-million dollar bond financings in connection with a variety of projects, such as the construction of a minor league baseball stadium and construction or renovations of various facilities including housing, hospitals and other health care facilities, higher education, private schools, not-for-profit organizations, waste disposal facilities, and water pollution control facilities. As counsel to a large municipality, she drafted model language for proposed amendments to the General Statutes of Connecticut concerning the establishment and governance of stormwater authorities within the State of Connecticut.
General Corporate Services
Keisha advises clients on general corporate matters, such as issues related to governance and general contracting. She regularly advises quasi-public agencies with respect to compliance with statutes, procedures, bylaws and other applicable governing documents, including compliance with the Connecticut Freedom of Information Act.
During law school, Keisha represented low-income taxpayers before the Internal Revenue Service and the Connecticut Department of Revenue Services as part of the University of Connecticut School of Law's Low-Income Tax Clinic. She also represented indigent clients in appeals of criminal convictions as part of the University of Connecticut School of Law's Criminal Appellate Clinic. As part of the Connecticut Urban Legal Initiative, Keisha advised tax-exempt organizations on corporate structure, fundraising, and qualifying for and maintaining tax-exempt status.
Articles in the National Law Review database by Keisha S. Palmer