Rebecca L. Harrigal

Rebecca L. Harrigal

Shareholder

Rebecca L. Harrigal focuses her practice on matters related to tax-exempt bonds, tax credit bonds and direct pay bonds. Before joining Greenberg Traurig, Rebecca spent 26 years working at the Internal Revenue Service, most recently serving as Director of the Office of Tax Exempt Bonds within the Tax Exempt and Governmental Entities Division of the IRS. Rebecca has an in-depth understanding of IRS operations and tax issues relating to tax-advantaged bonds.

Concentrations

  • Tax-exempt bonds
  • Tax-credit bonds
  • Direct-pay bonds

Capabilities

Experiencia

  • Rebecca has represented and counseled clients with regard to the following:
    • Providing tax advice to numerous special districts in connection with new money and refunding financings, and post-issuance compliance.
    • Financings for 501(c)(3) organizations.
    • University and college financings.
    • Charter school financings.
    • Structuring working capital financings.
    • Use of swaps as hedges in public finance transactions.
    • Representation of issuers in connection with tax audits of complex financings by the IRS.
  • Internal Revenue Service Director, Office of Tax Exempt Bonds, 2013-2016
    • Deputy Associate Chief Counsel, Financial Institutions & Products, Office of Chief Counsel, 2011-2013
    • Branch Chief, New Products Branch, Office of Chief Counsel 2010-2011
    • Branch Chief, Tax-Exempt Bond Branch, Office of Chief Counsel 1996-2010
    • Senior Technical Advisor, Field Service Division, Office of Chief Counsel, 1995-1996
    • Attorney-Advisor, Field Service Division, Office of Chief Counsel, 1990-1995
  • Morgan Lewis & Bockius, 1988-1990
    • Associate

Recognition & Leadership

  • Member, Winning Team, Global M&A Network’s Turnaround Atlas Awards, “Chapter 11 Restructuring, Mid-Market Segments (100-250)” for the restructuring of Lombard Public Facilities Corporation, 2019
  • Member, Winning Team, TMA Chicago/Midwest Awards Program, “Small Transaction of the Year” for the restructuring of the Lombard Public Facilities Corporation, 2018
  • Member, American Bar Association, Section on Taxation
  • Member, National Association of Bond Lawyers

Credentials

Educación
  • J.D., magna cum laude, Georgetown University Law Center, 1988
    • Lead Articles Editor, The Tax Lawyer
    • Member, Order of the Coif
    • Research Assistant, Georgetown University Law Center
    • Volunteer, Children’s Defense Fund
  • B.S., Finance, summa cum laude, University of Pittsburgh, 1985
    • Class Marshall
    • Member, Omicron Delta Kappa
    • University Scholar
Admitida para practicar como abogado en
  • District of Columbia
  • Pennsylvania
Languages