Kimberly C. Betterton focuses on federal tax laws and regulations involving tax-exempt bonds and exempt organizations. Ms. Betterton works on numerous types of tax-favored transactions, including governmental, conduit 501(c)(3), exempt facility, single-family housing, small issue manufacturing, QZABs, QECBs, QSCBs, and new CREBs. She advises clients regarding the original issuance of obligations, the many post-issuance compliance responsibilities, and IRS audits. Ms. Betterton’s broad-ranging experience includes routinely providing counsel on issues related to interest rate swaps and other derivatives, reissuance questions, and direct-subsidy and tax-credit bonds. She advises clients on a variety of post-issuance tax compliance issues, including arbitrage, private use questions, Form 990 – Schedule K, remediation as a result of change in use, reissuance, and IRS audit and review activities. She also assists clients with obtaining 501(c)(3) exemption letters from the IRS. Education: William & Mary Law School (J.D. 1995) University of Pennsylvania (B.A. 1991) Professional Activities: National Association of Bond Lawyers, Tax Law Committee, Chair (2013-2014) American Bar Association, Committee on Tax Exempt Financing, Subcommittee on Arbitrage, past Chair (2009-2010) 2010 Bond Attorneys' Workshop, Chair Publications: Former Editor-in-Chief of Federal Taxation of Municipal Bonds (LexisNexis) Speaking Engagements: Ms. Betterton is a frequent speaker at the annual NABL Bond Attorneys’ Workshop, and has been a panelist in Lorman and CDFA seminars on the basics of tax law as it relates to tax-favored financing. Presenter of tax law update, Maryland’s Government Finance Officers’ Association Fall Conference, 2015 "Post-Issuance Compliance Issues and Procedures," presentation to the Financial Managers for the City of Philadelphia, July 16, 2012; follow-up presentation in 2013 Presenter on post-issuance compliance, Maryland’s Government Finance Officers’ Association Summer Conferences, 2007 and 2009 Board Memberships: National Association of Bond Lawyers, 2009-2013