Linda L. D'Onofrio

Linda L. D'Onofrio


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 wide-ranging 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.

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  • 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.

Recognition & Leadership

  • Listed, The Best Lawyers in America, Public Finance Law, 2018-2020
  • Recipient, Arts & Business Council of New York, Encore Award for Creative Business Volunteer, 2011
  • 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


  • LL.M., Taxation, New York University School of Law, 1985
  • J.D., cum laude, Georgetown University Law Center, 1981
  • A.B., with high honors, Smith College, 1974
  • New York