Cynthia Mog focuses her practice on tax issues relating to public finance. She has significant experience working on tax-advantaged bond issues, with a particular focus on governmental-use bonds and qualified 501(c)(3) bonds. Cynthia’s experience with governmental-use bonds includes numerous bond issuances for K-12 school districts, park districts, and state and local governments. With respect to 501(c)(3) bonds, her experience includes bond issuances for many colleges and universities, healthcare systems and continuing-care retirement communities.
Cynthia’s experience in public finance includes private business use and private payment analyses, multipurpose issue allocations and post-issuance compliance matters. She has represented clients in audits of tax-advantaged bonds, the proceeds of which were used by K-12 school districts, charter schools, airports, prisons, and state and local governments.
Prior to focusing on tax issues in public finance, Cynthia spent many years as a corporate tax lawyer. She has experience working on corporate, bankruptcy and real estate transactions, including acquisitions, reorganizations, restructurings and tax-free exchanges. Cynthia also has extensive experience working with partnership and limited liability company agreements. In addition, she has assisted private entities with obtaining private-letter rulings from the Internal Revenue Service.