Kutak Rock Llp

Ms. Gish concentrates her practice in structured finance and public finance. She primarily represents issuers and underwriters in connection with the public and private offerings of student loan asset-backed financings, warehouse financings and residual financings. She also has broad-based public finance experience representing issuers and underwriters in connection with tax-exempt student loan and hospital debt issuances. She is admitted to practice in Colorado.

Mr. Scioli's practice focuses on corporate finance, derivatives for municipal products, Internet and technology law, sports law issues and general corporate transactions. On the Internet and technology side, he has handled domain name disputes, software licensing, Webpage compliance matters, raising capital over the Internet and Internet and e-commerce agreements. As part of his corporate practice, Mr. Scioli has assisted clients with tender offers, mergers and acquisitions, corporate structuring and transactions, asset purchase agreements, shareholders' agreements, buy-sell provisions, complex financial transactions, derivatives work, bond issuances and bond refundings. He also serves as pro bono counsel for the Nebraska Foundation for Visually Impaired Children, and the Omaha Royals have appointed him to serve on the Omaha Baseball Council.

Ms. Hewitt has extensive experience in litigation involving asset-backed secured transactions, including mortgage- and equipment-backed portfolios. In addition, she is a member of the Finance Group representing a large financial guaranty insurer in various bond transactions. She is admitted to practice in California and the U.S. District Court for the Central District of California.

Mr. Nielsen's practice involves asset-based financings of all types. He represents lenders in connection with complex taxable and tax-exempt financings of a variety of commercial and governmental projects. Mr. Nielsen has extensive experience in revolving credit and term loan facilities, letters of credit, equipment leases, real estate finance, sale-leaseback and public finance transactions. The assets subject to these financings include medical equipment, manufacturing equipment, communications equipment, technological equipment, railcars, aircraft, marine cargo containers, medical office buildings, hospitals, universities, retail facilities, warehouses and energy projects. In addition, Mr. Nielsen represents lenders and credit enhancers in connection with syndications, securitizations, restructurings and workouts. He is admitted to practice in Nebraska and Minnesota.

Mr. Buescher represents local and national clients in general commercial litigation, with experience in a variety of areas, including agribusiness litigation, product liability, class action, environmental, securities and insurance bad faith litigation. He also advises other attorneys on matters of legal ethics and professional responsibility. Mr. Buescher has experience litigating cases in a variety of jurisdictions, including Nebraska state and Federal courts, the United States Court of Federal Claims, the Delaware Chancery Court, and the Southern District of New York. He has first, second and third chair experience with bench and jury trials. Mr. Buescher is admitted to practice in Nebraska.

Mr. Wilson concentrates his practice in providing bankruptcy advice respecting structured financings, securitizations and bond transactions. He served as a judicial law clerk to the Honorable C. Arlen Beam, Eighth Circuit Court of Appeals, and the Honorable John C. Minahan, Jr., U.S. Bankruptcy Court for the District of Nebraska. Mr. Wilson is admitted to practice in Nebraska.

Ms. Damico conducts a litigation practice with an emphasis on dispute resolution, litigation and trial practice. She represents the interests of clients in a variety of commercial matters including contract disputes, eDiscovery management and insurance claims arising from employment practices, fidelity and surety, products liability, construction defect, healthcare provider liability and professional liability policies. She also represents clients in insurance litigation, including declaratory judgment actions, bad faith suits, subrogation actions and disputes among insurers. Ms. Damico is admitted to practice in Colorado federal court, Nebraska state and federal court and the Eighth Circuit Court of Appeals.

Mr. Phillips serves as counsel with respect to hospital/physician relations, physician contracting, practice acquisitions, cost-containment arrangements, physician/hospital organizations and integrated health care delivery systems, health care-related compliance and regulatory issues. He is admitted to practice in Nebraska.

Mr. Hession practices primarily in the areas of corporate law, synthetic tax-exempt securities, structured finance and securities law. He has acted as counsel to a number of issuers of tender option bonds and tax-exempt derivatives. He has been involved with both the creation of new programs and the administration of existing programs with extensive holdings. Mr. Hession also works with asset-backed securitizations including receivables securitizations and interest swap agreements. Mr. Hession also practices in the area of employment law and general corporate law. He is admitted to practice in Nebraska.

Mr. Heard represents public and private companies in corporate, securities, and mergers and acquisitions transactions. He represents clients in a wide range of industries, including telecommunications, information technology, emerging technology and food processing. Mr. Heard has experience in negotiating, structuring and consummating mergers and acquisitions. A significant portion of his practice includes representing issuers in private and public offerings of debt and equity securities. Mr. Heard also provides advice regarding registration, reporting and disclosure requirements under the federal securities laws. He is licensed to practice in Arkansas.

Mr. Nix concentrates his practice primarily in structured finance and municipal derivatives. He has extensive experience representing institutional lenders and investment banks in connection with their purchase of or provision of credit enhancement for tax-exempt bonds. He is admitted to practice in Georgia.

Mr. Dahl has experience in a wide variety of real estate, corporate and transactional matters, including real estate acquisitions, commercial leasing and commercial lending. He works exclusively on matters involving the low-income housing tax credit program and the historic rehabilitation tax credit program. He has been actively involved in the negotiation and closing of more than 250 lower-tier low-income and historic rehabilitation tax credit transactions. Mr. Dahl was a member of the Creighton University Law Review. He is admitted to practice in Nebraska and Texas.

Mr. Amsden concentrates his practice in the area of housing finance. He currently serves as ongoing bond counsel to the Kentucky Housing Corporation, the Rhode Island Housing and Mortgage Finance Corporation, the Tennessee Housing Development Agency and the Vermont Housing Finance Agency. Mr. Amsden has also served as underwriter's counsel in connection with qualified mortgage revenue bond issues of the Maryland Department of Housing and Community Development, the Minnesota Housing Finance Agency, the District of Columbia Housing Finance Agency and the Louisiana Housing Finance Agency. In addition, he has served as bond and underwriter's counsel in connection with the issuance of qualified mortgage bonds by numerous local housing issuers throughout the Southeast. He has been a part of the Kutak Rock LLP team of attorneys responsible for developing the first tax-exempt drawdown program for the replacement refunding of single-family mortgage bonds; the first qualified mortgage revenue bond transaction privately placed with Fannie Mae; and the first forward delivery single-family transaction. Mr. Amsden is admitted to practice in Georgia and Nebraska.

Mr. Moynihan has a broad background of litigation experience in general commercial, product liability, personal injury, construction and criminal defense litigation. He works in the area of coverage evaluation with regard to professional liability insurance coverage for lawyers and health care professionals, and continues to work in the areas of commercial, construction, utility and white-collar criminal defense litigation. He is admitted to practice in Nebraska.

Mr. Holsapple concentrates his practice primarily in municipal derivatives, including swaps related to municipal obligations and securitizations of municipal obligations. He has experience acting as counsel to swap providers and end users, and as sponsor's, purchaser's, insurer's and liquidity provider's counsel in connection with securitizations. He is admitted to practice in Illinois, Nebraska and New York.

Ms. Pierson serves as counsel to financial guaranty insurers in a variety of transactions, both domestic and international, including securitizations of mortgage loans, home equity loans, home equity lines of credit, equipment leases, auto loans and leases, collateralized bond obligations, collateralized loan obligations and collateralized debt obligations, municipal bonds and certified capital company financings. She is licensed to practice in Nebraska.

Mr. Richards has extensive litigation experience and has tried to conclusion well over 100 cases. His practice emphasizes litigation involving public entities in areas such as inverse condemnation, public works contracts, employment, civil rights, road design and premises liability. He represents public entities, for-profit and nonprofit corporations and officers and directors in areas including products liability, employment, construction, intellectual property, university sports liability, business torts and discrimination. Mr. Richards is licensed to practice in California.

Ms. White practices in the areas of health care and corporate law, focusing primarily on the transactional aspects of the health care practice. She represents physicians, clinics, hospitals, hospices and other health care providers in all phases of their operations, including formation, HIPAA and corporate compliance, fraud and abuse, contract drafting and negotiation, Medicare participation and reimbursement, licensure, managed care, medical staff and patient care issues. Her experience also includes the purchase and sale of health care entities and the formation and structuring of hospital-physician joint ventures and health care provider networks. Ms. White is admitted to practice in Arkansas.

Mr. Sender represents commercial banks, primarily foreign banks operating through domestic branches, as direct lenders and providers of credit enhancement and liquidity support for securities transactions. He also represents commercial banks and insurance companies as providers of structured investment products. He is admitted to practice in Georgia.

Mr. Marienthal serves as bond counsel, special tax counsel or disclosure counsel to states, municipalities and colleges and universities. He also participates as underwriter's counsel in a wide variety of public finance transactions. He assisted in the drafting and adoption of legislation relating to debt financings in the States of California, Colorado, Connecticut, Florida, Louisiana, Maine, Maryland, Massachusetts, New Mexico, Rhode Island, Texas and West Virginia. He was retained in these states to assist in the drafting of legislation relating to charter schools, public broadcasting, student loan programs, wastewater state revolving fund programs, unemployment compensation funding programs, municipal liability insurance program and hospital and college equipment loan programs. Mr. Marienthal has represented issuers and financial institutions before various state legislatures and federal agencies. Governors Roy Romer and Bill Owens appointed him to serve on the Colorado Municipal Bond Supervision Advisory Board. He is admitted to practice in Colorado and New York.

Mr. Schlossberg has served as concurrent General Counsel to the National Association of Installation Developers; former Senior Counsel, Office of Secretary of Defense, 1980-1990; former counsel to the President's Economic Adjustment Committee, 1984-1990; former counsel to the President's Commission on Alternative Utilization of Military Facilities, 1989-1990; and former counsel to the Department of Defense Bureau of Prisons Assistance Council, 1989-1990. His practice now focuses on Department of Defense installation and base closure matters and the construction and financing of government facilities. He is admitted to practice in the District of Columbia and New York.

Mr. Yeutter is the partner in charge of the firm's matters involving the low income housing tax credit program and the historic rehabilitation tax credit program. In these areas he has participated in transactions across the country with various state agencies, state equity funds, direct corporate investors, syndicators and developers and has closed transactions involving aggregate equity commitments in excess of $2.5 billion. In 1994 Mr. Yeutter was presented with the "Governor's Housing Partnership Award" for his efforts in establishing the inaugural Nebraska Equity Fund. He also has significant experience with respect to tax planning for REITs and Subchapter S corporations and is frequently involved in workouts of distressed real estate. He is admitted to practice in Nebraska.

Mr. Dietrich concentrates his practice in public finance matters. He has experience as bond counsel and underwriter's counsel in connection with tax-exempt and taxable public finance transactions. Mr. Dietrich has also assisted with various general obligation and lease-purchase bond transactions for a variety of issuers. In addition, he has represented clients in connection with a variety of corporate and securities matters. He is admitted to practice in Nebraska and California.

Mr. Irmen represents boards of directors of various types of business, governmental and quasi-governmental entities and specializes in assisting in compliance with board and individual fiduciary duty issues. He is active in the representation of a major urban hospital and other health care systems, and also of physician groups. Mr. Irmen serves as corporate counsel to a consortium of 60 metropolitan cities, counties and other political subdivisions in the operation of a self-insurance/pooling business. His general business clients are active in advertising, real estate, lending and finance, restaurant and other general business enterprises. He also advises clients with respect to succession planning and corporate restructuring. Mr. Irmen is admitted to practice in Missouri and California.

Mr. Hathaway focuses on public finance, banking, securities, energy and real estate matters in the firm's Little Rock office. He has extensive general experience in transactions, including major asset and stock acquisitions and dispositions, bond counsel and underwriter's counsel in student loan finance, bond counsel on major university facilities financings, bond counsel for a state agency issuer of single-family housing bonds and bond counsel on Arkansas's tobacco settlement revenue bonds. His experience includes working on legislation with respect to highway and tobacco bonds, tax increment financing and asset securitization in connection with electric energy deregulation. Mr. Hathaway is admitted to practice in Arkansas.

Ms. Sper has experience in all aspects of commercial real estate, including representing developers engaged in adaptive reuse and infill development projects; representing taxpayers in like-kind exchanges; commercial leasing on behalf of landlords and tenants; representing individuals and entities in purchasing and selling real property and in acquisition, construction and permanent financing; representing lenders and borrowers in commercial transactions; representing developers of and investors in historic and low-income housing tax credit transactions; and advising property owners on legal issues involving the application of federal, state and local statutes and ordinances regarding historic preservation issues. She is admitted to practice in Virginia.

Mr. Wegner specializes in the representation of lenders, lessors and committees in bankruptcies, workouts and bankruptcy-remote financings. He has represented clients in bankruptcy courts in 30 jurisdictions in cases involving a wide range of transactions, including commercial real estate financings, asset-based lending and real estate and lease financings. Mr. Wegner additionally has represented entities making acquisitions through bankruptcy proceedings as well as postpetition lenders. He is actively involved in structuring lending transactions through the use of bankruptcy-remote vehicles. He is admitted to practice in Nebraska and Iowa.

Jennifer Brown is a partner with Kutak Rock LLP and a member of the firm's health care practice group. She serves as corporate and regulatory counsel to hospitals, physicians, nursing homes and other health care providers on a national basis, with a particular focus on hospital/physician joint ventures and other affiliations. Ms. Brown is a graduate of Texas A&M University and The University of Texas School of Law and is admitted to practice in Arkansas, Florida and Texas.

Mr. Tritsch serves as counsel to underwriters, issuers and credit enhancers for a variety of multifamily housing transactions, including Section 8, FHA, GNMA, Fannie Mae, Freddie Mac, letter of credit, insured and real estate-secured transactions. He is licensed to practice in Nebraska.

Ms. Goldstein concentrates her practice in the representation of corporate investors, syndicators and developers in connection with the federal low-income housing tax credit and historic rehabilitation tax credit programs. She also has a great deal of experience representing companies involved in structured finance and securitization transactions and representing a large financial guaranty insurer in all aspects of its securitization business, including new transactions and surveillance. Ms. Goldstein has had significant experience on credit card, auto loan and mortgage-backed securitizations and also has experience in collaterized bond and debt securitizations. She has also provided advice with respect to derivative products, with an emphasis on interest rate swaps and caps. She is admitted to practice in Nebraska.

Mr. VanderVeen represents governmental bond issuers, underwriters and nonprofit and private activity borrowers in public finance matters. His experience in the health care industry includes bond financings of hospital, nursing home, assisted living and retirement housing facilities, including facilities for multi-state systems. A significant portion of Mr. VanderVeen's practice consists of financings for wastewater/clean water and drinking water state revolving funds. He is also experienced in industrial development projects, the reuse of federal facilities for economic development and state financing secured by tobacco settlement revenues. He is admitted to practice in Nebraska.

Mr. Schembari, Chair of the Employee Benefits Practice Group, concentrates his practice primarily in ERISA and employee benefits law. He works with qualified and nonqualified retirement plans, employee stock ownership plans, insured and self-funded health plans, fiduciary issues, executive and incentive compensation (including stock options and stock equivalent programs), ERISA litigation, Taft-Hartley funds, governmental plans and general retirement plan and welfare plan compliance/administrative matters, including COBRA, FMLA, HIPAA, QDROs, IRS qualification requirements and IRS and DOL correction programs. He also assists high-growth clients in managing their growth through recruiting, hiring and retaining high-quality personnel, as well as obtaining financing to fund the growth. Mr. Schembari was selected by his peers for the 2007 Best Lawyers In America listing for Employee Benefits Law and also has a peer review rating of "AV" by Martindale-Hubbell. He is admitted to practice in Massachusetts, Nebraska and Wisconsin.

Mr. Bernstein has extensive experience in commercial and corporation litigation, bankruptcy litigation, real estate litigation, securities litigation, shareholder disputes and business tort litigation. He is licensed to practice in Colorado and Nebraska.

Mr. Wiechmann represents corporate investors, syndicators, and developers in renewable energy, low-income housing, and historic rehabilitation tax credit transactions. His representation includes serving as lead counsel for two multi-state private equity funds (including representation with respect to their formation and capitalization efforts). Mr. Wiechmann's practice also involves rendering advice to developers, investors, and sponsors involved in renewable energy facilities, including their use of federal tax credits available under Section 45 and 48 of the Internal Revenue and various state incentives and subsidies. He is admitted to practice in Nebraska.

Mr. Albala has extensive experience in the areas of public finance, real estate finance and secured lending. He has advised and represented municipalities, state and county development authorities, banks, lending institutions, developers, state housing authorities and other private and public entities regarding a broad range of financing transactions, including tax-exempt bond financing, single and multifamily tax-exempt financings, acquisitions, leasing, affordable housing and tax credit syndication, mortgage warehouse lending and construction projects. In addition to his experience in the fields of public finance and real estate financing, Mr. Albala has extensive experience in the area of secured lending. He is a member of the Arizona, Illinois, Rhode Island and Washington, D.C. Bar Associations.

Ms. Mocek concentrates in the litigation, arbitration and mediation of a broad range of commercial disputes, including contract disputes and employment and insurance matters. She provides counseling and expertise in employment issues and serves as coverage, defense and supervisory counsel in a variety of insurance matters, including professional liability, directors' and officers' liability, property and general liability tort claims. Ms. Mocek has substantial trial experience in federal and state courts, including administrative courts. She is admitted to practice in Georgia, Maryland and New Jersey.

Ms. Kober has substantial experience with housing program bonds as bond counsel to city and state housing authorities and as underwriter's counsel in other single-family and multifamily housing program financings. She has broad experience with student loan program financings and has participated as underwriter's counsel in general obligation and revenue bond issues which financed veterans' single-family housing programs. Ms. Kober has participated as bond counsel or underwriter's counsel in FAF and non-FAF multifamily refundings for many housing agencies and has represented a bond insurer in a wide variety of public finance transactions. She is admitted to practice in Nebraska, Minnesota and Iowa.

Mr. Redlin represents investors, developers and resyndicators in low-income housing and historic rehabilitation tax credit transactions. Mr. Redlin has assisted clients on both equity and real estate issues involved with affordable housing transactions and has extensive experience in the resyndication of tax credits. His representation includes for-profit and not-for-profit organizations along with tax credit investment funds that invest in state and federal low-income and historic tax credits.

Ms. Caid has experience serving as bond counsel, underwriter's counsel and borrower's counsel on public finance transactions, including qualified small issue, multifamily housing, student loan, educational facilities, health care facilities and exempt facilities bond financings. She also has substantial experience in commercial real estate development and financing. Before joining Kutak Rock LLP, Ms. Caid was an associate on the Corporate & Finance Team at Hunton & Williams in Raleigh, North Carolina. She is admitted to practice in Colorado.

Ms. Dorn practices in the areas of corporate and banking law. She serves as counsel to corporate entities and financial institutions for servicing and financial data processing contract negotiations, credit card portfolio purchases, general corporate governance and transactional work, federal and state consumer compliance, mergers and acquisitions, and bank regulatory (including Uniform Commercial Code, affiliate transactions and permissible activities issues) and privacy matters. She also has experience handling the preparation and negotiation of agreements involving technology licensing and intellectual property. She has a peer review rating of "BV" by Martindale-Hubbell and is licensed to practice in Nebraska and Arizona.

Ms. Lay concentrates her practice in public finance transactions. She has experience serving as bond counsel, underwriter's counsel and disclosure counsel primarily in financings for municipalities, school districts and Colorado special service districts. Ms. Lay has participated in financings of water and sewer projects, educational facilities and other public infrastructure projects, among other types of facilities. She has familiarity with a variety of debt instruments, including general obligation bonds, revenue bonds and certificates of participation, used in new-money and refunding transactions. She has also assisted with municipal derivative financings. Ms. Lay is admitted to practice in Colorado.

Mr. Gregory is a partner in the Little Rock office of Kutak Rock LLP, a national law firm. He specializes in corporate and securities law. His practice has been concentrated for over 36 years in business development and finance, including initial public offerings and issuance of other equity and debt securities in the public markets, as well as private equity and venture capital-related financings involved in business formation and development. Mr. Gregory's practice also focuses on mergers and acquisitions, with particular emphasis during the past ten years in the health care and life sciences industries. In the life sciences industry, his practice includes representation of emerging technology companies as well as institutional private equity funding sources, in fields such as cancer, osteoporosis and infectious disease diagnostics and therapeutics. Mr. Gregory received his B.A. degree from Vanderbilt University and his LL.B. degree from the University of Arkansas, School of Law.

Mr. Ronald focuses his practice on finance matters, including municipal finance, project finance and securitizations, including mortgage-backed securities and various classes of asset-backed securities, as well as commercial finance and tax-exempt lease financing. He serves as financial guaranty insurer's counsel in connection with various types of financial transactions. Mr. Ronald has experience as bond counsel, underwriter's counsel, financial guaranty insurer's counsel and lender's counsel.

Mr. Thompson serves as Chair of the Atlanta Finance Department. He concentrates his practice in banking, public finance and asset securitization and has represented more than 10 of the world's largest banks in a variety of transactions. Mr. Thompson is admitted to practice in Georgia and Florida.

Ms. Greathouse represents a variety of individuals and companies in complex commercial litigation matters, including intellectual property, financial institution liability, class actions, predatory lending, transportation and breach of contract matters. She is also very active in the developing area of defending mortgage-backed investments from threats of assignee liability lawsuits. A significant portion of her practice includes counseling clients on how to set up programs to avoid litigation. Ms. Greathouse also provides coverage analyses for commercial general liability, advertising injury and employment liability insurance policies and has a strong background in bad faith/breach of the implied covenant cases. She has significant experience in arbitration, jury and nonjury trials and appeals. She is admitted to practice in Missouri, Kansas, California and the U.S. Court of Appeals (Eighth Circuit).

Mr. Ziolko has extensive experience in all forms of real estate development, including multifamily, residential, office, retail and master plan developments. His real estate practice includes matters related to acquisitions, dispositions, leasing, property management, tax-deferred exchanges, construction and environmental matters. Mr. Ziolko has extensive experience in business planning for real estate transactions, including structuring and forming corporations, partnerships and limited liability companies and documenting and negotiating large venture relationships between developers and institutional investors, private companies and high net worth individuals. He is admitted to practice in Arizona.

Ms. Raders, a partner in the Denver office, concentrates her practice in commercial real estate, real estate finance and related banking and litigation matters. Since joining the firm in 1983, she has been involved primarily in the representation of lenders in connection with real estate secured financing transactions and structured finance transactions, representing local and national lenders and businesses in loan sales, warehouse and other business financings and business acquisitions and general real estate matters, including financings, foreclosures, workouts, acquisitions, dispositions, leasing and securitizations. She is licensed to practice in Colorado, Iowa and Nebraska.

Mr. Willis is a member of the litigation department of Kutak Rock's Denver office and conducts a broad civil litigation practice with an emphasis on complex commercial and business litigation, employment litigation, real estate litigation including commercial and residential landlord/tenant disputes, creditor's rights and bad-faith and insurance coverage litigation. He has experience in all aspects of civil litigation including representing clients in mediation, arbitration, administrative hearings and trial. Mr. Willis also has federal and state appellate experience including conducting oral arguments at the Colorado Court of Appeals. He is admitted to practice in Colorado, the United States District Court for the District of Colorado and United States Court of Appeals for the Tenth Circuit. Mr. Willis devotes a portion of his practice to pro-bono representation and is a member of the Denver Bar Association's Access to Justice Committee.

Mr. Selvidge has practiced public finance law in Oklahoma City since his admission to practice. He has primary responsibility for and extensive experience in formulating finance programs for state agency and investment banking clients and has been instrumental in developing and implementing such programs for single-family housing, short-term financings, municipal leasing, health care, public power, student loan, airport and highway transactions. He is admitted to practice in Oklahoma.

Mr. Nethers has extensive experience in complex multi-jurisdictional secured lending and sale-leaseback transactions involving commercial real estate and equipment. He also has considerable experience in negotiating and documenting commercial loan and lease structurings, workouts and the implementation of bankruptcy court orders regarding real property and equipment. Mr. Nethers has acted as lead counsel to providers of capital in hundreds of transactions involving all aspects of commercial real estate and equipment finance, including bankruptcy remote entity structuring, loan and lease documentation, property and loan and lease portfolio due diligence, title insurance analysis, including creditors' rights coverage issues, legal opinion review and analysis and loan sale requirements. He also has extensive experience in structuring and documenting sale-leaseback transactions for the 1031 market and has considerable experience with structuring master lease transactions. He is admitted to practice in Arizona and Nebraska.

Ms. Darrah focuses her practice on commercial real estate and asset-backed financings. Her experience includes structuring and documentation of sale/leaseback transactions, tax-exempt bond financings, traditional real estate lending transactions, equipment leasing and loan transactions, commercial loan restructures and workouts. Ms. Darrah counsels national institutional lenders on issues relating to these financings involving a wide range of commercial borrowers, from small, family owned businesses to publicly traded companies, which span a variety of manufacturing, distribution and health care industries. She is admitted to practice in Nebraska.

Mr. Kazamias practices in the areas of commercial real estate finance and development, tax-exempt and FHA-insured finance, secured and unsecured lending, mortgage lending, credit enhancement and other transactions pertaining to the financing, development, sale, purchase and lease of real estate. He has represented institutional lenders, foreign and domestic banks, credit enhancers, developers, public and private partnerships, business corporations and governmental entities, and has served as bond counsel, underwriter's counsel, bank and credit enhancer's counsel and bond purchaser's counsel in connection with tax-exempt bond financings. Mr. Kazamias is admitted to practice in Georgia.

Mr. Connery currently serves as lead counsel on a variety of risk management matters for an international retail company, a leading pharmaceutical company and a Dow component company.

Michael J. Bradshaw, Jr. is an associate in Kutak Rock's Washington office. A member of the National Public Finance Tax Department, Mr. Bradshaw concentrates his practice in matters related to Section 103 of the Internal Revenue Code pertaining to the tax exemption of debt instruments issued by municipal governments. He also represents commercial banks as providers of credit enhancement and liquidity support in public finance transactions. Mr. Bradshaw is licensed to practice in Georgia and Washington, D.C.

Mr. Zieg's practice focuses on transactional and financing matters, with a special emphasis on federal securities law. His experience includes acting as issuer's counsel in connection with various public offerings, including issuances of equity and debt, spinoffs and exchange offers. Mr. Zieg has also served as counsel in connection with various public company mergers and acquisitions. In addition, he advises public companies in connection with 1934 Act compliance matters. He is admitted to practice in Colorado.

Mr. Bydalek concentrates his practice in the growing area of Technology Law, including Computer Law and Intellectual Property. He has worked directly with key information technology professionals and technology companies in a variety of matters. Mr. Bydalek currently represents clients in the preparation and negotiation of licensing, development, outsourcing and distribution agreements in the software and technology industries, as well as providing counseling on Internet law and the protection and commercialization of intellectual property, including the procurement of trademarks and copyrights. He is admitted to practice in Nebraska.

Ms. Adams serves as bond counsel, underwriter's counsel bond purchaser's counsel and disclosure counsel in tax-exempt bond financings, primarily in connection with the issuance of qualified mortgage bonds and multifamily housing bonds by state and local housing issuers. She also serves as bond counsel and underwriter's counsel in tax allocation district bond financings. Ms. Adams is admitted to practice in Georgia.

In his 19 years of practice, Mr. Woolery has served as lead counsel in numerous complex multi-million dollar mergers, acquisitions and financings. He has represented companies at all stages of growth in corporate, securities and finance matters. He has also represented issuers' and investors' all stages of capital formation including angel, venture, private equity and mezzanine investments, and initial public offerings (IPOs). Mr. Woolery enjoys representing founders and entrepreneurs and their companies as they successfully exit through a sale to financial or strategic buyers.

Mr. Bragin is Chairman of the firm's National Public Finance Tax Department. Before joining Kutak Rock LLP, he was employed by the Internal Revenue Service, where he was in charge of issuing rulings related to tax-exempt bonds. He has been an active participant in the American Bar Association Section of Taxation, Committee on Tax-Exempt Financing, as well as the National Association of Bond Lawyers. Mr. Bragin is licensed to practice in the District of Columbia and Pennsylvania.

Mr. Padover concentrates in real estate transactions and provides daily counsel to a leading lender in the franchise industry. Prior to joining Kutak Rock LLP in 1996, he spent more than eight years with the firm of Proskauer Rose LLP, one of the largest firms in New York City and nationwide. Over the years, Mr. Padover has represented various financial institutions, real estate developers and Fortune 500 corporations in virtually all types of real estate transactions, including sales and acquisitions, financings and workouts, leases, sale-leaseback transactions and construction projects. These transactions have involved various types of properties throughout the country such as apartment buildings, hotels, resorts, office buildings, restaurants, shopping malls, department stores and other retail establishments, television and radio stations, warehouses and factories. Mr. Padover is licensed to practice in Arizona and New York.

Ms. Burdyny practices primarily in the areas of corporate law, securities law, structured finance and credit enhancement. She has been directly involved with numerous public and private offerings of various types of mortgage- and asset-backed securities, including many innovative financings. Other aspects of her experience include serving as issuer's counsel, placement agent's counsel, lender's counsel or credit enhancer's counsel in a wide variety of transactions. She is admitted to practice in Nebraska and New York.

Ms. Ryan serves as underwriter's counsel and bond counsel for multifamily and single-family housing transactions, including Section 8, FHA, Fannie Mae, letter of credit, insured and real estate-secured transactions. She is admitted to practice in Nebraska.

Mr. Griffin has successfully defended a broad spectrum of federal and state securities law claims in court and arbitration proceedings, ranging from retail customer suits against broker-dealers to institutional investors' claims arising out of complex financial transactions. He regularly provides litigation and risk management counsel to a major bond insurer and served as lead trial counsel on its behalf in a suit in federal court in New York that resulted in a $4.2 million recovery from the defendant trustee bank. Mr. Griffin is licensed to practice in Nebraska.

Paul Donsbach is a litigation partner in Kutak Rock's Los Angeles office. He has extensive experience in complex insurance coverage disputes, products liability litigation and professional liability litigation. He serves as coverage, monitoring and litigation counsel for insurers on high exposure claims involving commercial general liability, professional liability, property, excess and umbrella, fidelity and surety bonds. Mr. Donsbach's products liability litigation experience includes asbestos, benzene, diethylstilbestrol (DES), pharmaceuticals, pesticides and other mass tort litigation. His professional liability experience includes medical malpractice, clinical laboratory malpractice and attorney malpractice. Mr. Donsbach is licensed to practice in California, Texas, Alabama, Hawaii, the United States Supreme Court and the United States Court of Appeals for the Fourth, Fifth, Ninth and Tenth Circuits.

Mr. O'Hanlon, a partner in the Kansas City office of Kutak Rock LLP, joined the firm in 1989 as a member of the Public Finance Department. He relocated to the Kansas City office in 1996 after working in the Omaha office. Mr. O'Hanlon has a national housing finance practice, serving as bond counsel and underwriter's counsel on single-family and multifamily housing transactions throughout the country, and a regional practice focused on general public finance in the States of Missouri and Kansas. He has also represented lenders and community development entities ("CDEs") in new markets tax credit transactions. Mr. O'Hanlon is admitted to practice in Kansas, Missouri, Nebraska, North Dakota and Texas.

Since joining the Firm in 1985, Mr. Smith's practice has been focused on the representation of commercial banks, both foreign and domestic, in a wide range of transactions. In such transactions, Mr. Smith has represented such banks acting as direct lenders and providers of credit enhancement or liquidity support for publicly traded debt securities. Often these transactions are highly structured using a variety of financial products. Examples of these transactions are municipal bond financings, tax-exempt bonds issued for the benefit of health care groups, public power, industrial projects, airport projects, tender option bonds and letters of credit securing reinsurance obligations. In addition, Mr. Smith represents banks and insurance companies as providers of structured investments, such as guaranteed investment contracts, repurchase agreements and forward delivery agreements, and various derivative products, such as interest rate swaps. He is admitted to practice in Georgia and Nebraska.

Peter Langdon is a partner with Kutak Rock LLP and is a member of the firm's Employee Benefits Practice Group. Mr. Langdon concentrates his practice primarily in ERISA/employee benefits and executive compensation arrangements. His experience includes designing qualified and non-qualified retirement plans and working with and advising clients with respect to employee stock ownership plans, fiduciary and prohibited transaction rules, employee benefit issues in mergers and acquisitions, reporting and disclosure, ERISA litigation, governmental plans, Section 409A issues, general retirement plan and welfare plan compliance/administrative matters and IRS and DOL practices and procedures. He advises plan sponsors and institutional clients with regard to establishing policies and procedures to facilitate regulatory compliance. Mr. Langdon also represents issuers, underwriters and investors with respect to employee benefit plan considerations in connection with public offerings and private placement transactions.

Mr. Rudd has extensive experience in the areas of commercial litigation, bankruptcy and creditors' rights. He represents creditors, committees and debtors in numerous and various bankruptcy litigation matters, negotiations and transactions, including preference and fraudulent conveyance actions, contested and stipulated stay relief matters, contested and consensual Chapter 11 plan confirmation proceedings, dischargeability actions, cash collateral and debtor-in-possession financing disputes and asset sales and acquisitions. Mr. Rudd represents plaintiffs and defendants in a variety of commercial litigation matters, including state court receiverships, pre- and post-judgment provisional remedy actions, collection actions, out-of-court workouts, real and personal property foreclosures, third-party guaranty actions and franchisor/franchisee and commercial landlord/tenant disputes. He is licensed to practice in Arizona.

Mr. Fehringer's practice has involved all aspects of finance law, including real estate lending, health care and university financing, construction lending, project financing and loan restructurings. He has represented institutional lenders, credit enhancers and federal and state agencies in numerous financings, restructurings and foreclosures involving a wide variety of projects including office, commercial and industrial buildings, shopping centers, multifamily housing facilities, master-planned communities, hospitals and colleges, schools, medical office buildings and municipal administration buildings. Mr. Fehringer is admitted to practice in Nebraska and Arizona.

Ms. Fox assists with the firm's representation of institutional lenders in bankruptcy and foreclosure matters. She also represents financial institutions in real estate financing and commercial lending transactions. She is admitted to practice in Nebraska and the U.S. District Court for the District of Nebraska.

Mr. Buddin has more than 18 years of experience in public finance transactions for cities, counties, school districts and state and local authorities, as well as the State of Colorado and the University of Colorado. He has participated in more than 250 financings as bond counsel, special counsel for official statement preparation, letter of credit bank counsel, underwriter's counsel and issuer's counsel for the issuance of general obligation and revenue bonds, tax and revenue anticipation notes, tax increment and industrial development revenue bonds, single and multifamily housing revenue bonds and certificates of participation. Mr. Buddin has represented numerous Colorado school districts as well as the City and County of Denver. He is licensed to practice in Colorado.

Mr. Jaffe concentrates his practice in complex civil and commercial litigation, including antitrust, banking, business torts, contract disputes, insurance coverage, international trade and securities. He has extensive experience in administrative proceedings and defense of government and agency investigations, as well as 20 years of experience with leading firms in New York and Washington, D.C., representing financial institutions, manufacturing corporations, high-tech companies, health care providers, foreign businesses in the United States and individual officers and investors. Mr. Jaffe has been the lead counsel in jury and non-jury trials and on appeals in the D.C., Federal and Second Circuits and various state courts and has worked as part of multi-firm defense counsel teams on numerous multi-party antitrust and other class action cases. He is admitted to practice in the District of Columbia and New York.

Mr. Irvin practices in the area of public finance, primarily with respect to student loan, health care and traditional municipal finance transactions. He is bond counsel to numerous student loan issuers throughout the country and is a member of the two national student loan finance organizations. In Colorado, Mr. Irvin serves as bond counsel to the Colorado Health Facilities Authority on health care financings and is bond counsel to numerous political subdivisions in the State of Colorado, including Boulder and Colorado Springs, Colorado. He also serves as underwriters' counsel on transactions throughout the country and represents financial institutions in letter-of-credit-backed transactions. Mr. Irvin is admitted to practice in Colorado, Nebraska and Wisconsin.

Mr. Coon, a partner in the Omaha office of Kutak Rock LLP, joined the firm in 1996 as a member of the Corporate/Real Estate Department. Mr. Coon has a national practice, serving as tax counsel to national syndicators, corporate investors, developers and upper-tier investors on matters involving the low-income housing tax credit program, historic tax credit program and new markets tax credit programs. Mr. Coon's practice emphasizes partnership and LLC law, federal and state tax law, affordable housing and tax credit financing. His practice also includes the representation of a national syndicator as primary tax counsel on Native American Housing transactions. Mr. Coon is admitted to practice law in the State of Nebraska.

Mr. Cohen is a senior partner in the Omaha office and chairman of the health care practice group. He serves as engagement partner on many of the firm's largest health care accounts. Mr. Cohen represents health care providers in connection with mergers, acquisitions, affiliations and joint operating agreements, governmental and internal investigations and the structuring of various transactions related to managed care contracting. He has been cited as a recommended source for legal representation on joint venture transactions in the Health Care Advisory Board publication The Agile Cardiovascular Enterprise. Mr. Cohen has also been extensively involved in various physician-related matters, particularly in connection with restructurings of financially troubled arrangements. He is admitted to practice in Nebraska, Iowa, Illinois and the U.S. Tax Court.

Mr. Slovek concentrates in complex litigation, including commercial transactions, health care issues, insurance-related disputes, professional negligence, products liability, personal injury actions, contract disputes and toxic tort litigation. He has served as lead counsel in numerous bench and jury trials. He is admitted to practice in Nebraska.

Mr. Star has concentrated in public finance for more than 25 years, serving as bond counsel, underwriter's counsel and issuer's counsel. His practice emphasis has been in the areas of single-family and multifamily housing, airport facilities and redevelopment. Mr. Star also acts as counsel to banks acting as trustee in connection with offerings of municipal debt. He is licensed to practice in Illinois.

Mr. George represents a diverse base of clients in connection with commercial litigation. He has experience in federal and state court litigation in the areas of products liability, legal malpractice defense, corporate litigation, insurance coverage, employment discrimination, environmental litigation, mass tort litigation, trademark infringement and patent infringement. He is admitted to practice in Arkansas, Oklahoma, the U.S. Court of Appeals for the Eighth Circuit and the U.S. District Courts in Arkansas and Oklahoma.

Ms. Clark represents various commercial lenders and credit enhancers in asset-backed financings. Her practice includes taxable and tax-exempt real estate loans, taxable and tax-exempt equipment leases and loans, equipment lease securitizations, mortgage loan securitizations, automobile loan and lease securitizations, credit card securitizations, home equity loan securitizations and syndications of a variety of lease and loan transactions. In addition to structuring and closing various financing transactions, Ms. Clark has experience handling post-closing and workout matters for asset-backed and mortgage-backed securitizations as well as equipment and real estate financings. Ms. Clark is admitted to practice in Nebraska and New York.

Ms. Isaac's real estate and finance practice includes the representation of developers and syndicators with respect to the acquisition and construction of shopping centers, hotels, apartment complexes, warehouses and office parks for properties located throughout the United States, the drafting and negotiation of commercial leases, the representation of institutional and private lenders with respect to the closing of construction and permanent financing and asset-based lending and the workout and restructuring of loans. She is experienced in corporate matters, including the formation of corporations, limited liability companies, partnerships and joint ventures, as well as in the representation of franchisors and franchisees. She is admitted to practice in Georgia.

Ms. Maxwell, a partner at Kutak Rock LLP, practices in the public finance group in the Denver office. Her practice emphasis is on representing Colorado governmental issuers, particularly special districts, as bond and disclosure counsel in addition to representing underwriters and letter of credit banks. She has also represented issuers, underwriters and bond purchasers in the workout and restructuring of troubled or defaulted debt securities. Ms. Maxwell advises a range of clients including issuers, investment bankers and broker-dealers on a variety of legal and regulatory matters, including securities law liability and broker-dealer regulation. She is admitted to practice in Colorado.

Mr. Beck serves as bond counsel and underwriter's counsel on a variety of traditional governmental financings for state and local public entities, focusing mainly on the western part of the United States. He has been particularly active in innovative public/private tax-exempt financings involving nontraditional governmental projects. Mr. Beck has also been involved in transportation, maritime and airport financings. He is admitted to practice in Colorado.

Mr. Kirshenberg is a partner in the national security and real estate groups of Kutak Rock LLP's Washington, D.C office. His practice focuses on the acquisition, selling, leasing and development of private and federal real estate (including Department of Defense, Department of Energy, General Services Administration and other federal-agency-owned real estate) and lobbying Congress and the Administration. He regularly structures, documents and closes military housing privatization, enhanced use lease and other specialized Department of Defense and Department of Energy transactions for lenders, developers, credit enhancers and municipalities. Mr. Kirshenberg worked on approximately $1 billion in these real estate transactions in 2004. Mr. Kirshenberg is recognized for his work in the area of environmental law. His primary clients include large institutional lenders, Fortune 50 companies, municipalities, and developers. He also has worked on brownfields projects since the initiation of the EPA Brownfields program, and prior to that he worked on the predecessor EPA Superfund program while serving as the Economic Development Director of the International City/County Management Association. Mr. Kirshenberg has co-authored several books and reports on brownfields including Brownfields Development: A Guide for Local Governments and Brownfields Options and Opportunities. In addition, Mr. Kirshenberg has vast experience in military base closure and reuse matters. In the 1993 and 1995 base closure rounds he worked with local governments to defend bases from being closed. He works with local reuse authorities (LRAs) to negotiate with the military services and other federal agencies to acquire and reuse military bases. His practice group has worked on more military base acquisition projects than any other attorneys in the country. Mr. Kirshenberg is the co-author of the book titled ICMA Base Reuse Handbook: A Navigational Guide for Local Governments. Mr. Kirshenberg regularly speaks at national and international conferences on brownfields, land use controls, property finance, military base closure and federal facility reuse issues and has published numerous articles on redeveloping federal facilities, brownfields, and Superfund sites. In addition, Mr. Kirshenberg works on federally sponsored international economic redevelopment programs and co-authored a book titled Moving Forward With Economic Conversion and Diversification in Russian Nuclear Cities. Mr. Kirshenberg served on the Defense Environmental Restoration Task Force (DERTF) Future Land Use Workgroup, the Federal Facilities Restoration Dialogue Committee (FFERDC), several DOE Environmental Management Advisory Board (EMAB) committees and the Aspen Institute's Environment in the 21st Century committee. He currently participates in several national policy forums on environmental cleanup and economic reuse of contaminated real property. Further, Mr. Kirshenberg regularly participates in EPA, DOD and DOE sponsored national meetings on environmental cleanup and reuse policy. Mr. Kirshenberg holds a Juris Doctorate degree from the Washington College of Law at the American University and a Bachelor of Science in Business Administration from the University of Florida. He is the Executive Director of Energy Communities Alliance and a member of the Florida and the District of Columbia Bar, American Bar Association Real Estate and Environment and Natural Resource Sections, American Society of Association Executives, National Association of Installation Developers and Environmental Law Institute. He is admitted to practice in the District of Columbia and Florida.

Mr. Willette concentrates his practice primarily in structured and project finance, swaps, securitizations, derivatives and military housing. He also has experience representing institutional lenders and investment banks in connection with the provision of credit enhancement and liquidity for tax-exempt bonds. He is admitted to practice in Colorado and Georgia.

Ms. Hingle represents Fortune 500 corporations and other business organizations in the area of complex civil litigation, with an emphasis on toxic tort, product liability and commercial warranty law. In the area of toxic tort and product liability defense, Ms. Hingle's experience includes representing clients in high-exposure cases involving wrongful death or catastrophic injuries. She has defended diverse products including automotive products (trucks, passenger cars, SUVs, motorcycles, mobile homes and tires), to industrial equipment (wood presses, saws, generators, forklifts and tractors), to chemicals and medical devices (rubber, aerosols, solvents, latex gloves and medi-screws) and child care products (carriers, child restraint seats and bottles). Ms. Hingle is licensed to practice law in California and Texas.

Mr. Amen has represented issuers, underwriters and venture capital firms in connection with public and private equity and debt securities offerings. He has significant experience in investment partnerships, both public and private. Mr. Amen has also represented buyers and sellers in corporate mergers and acquisitions for both private and public companies. He has represented public companies in connection with compliance with federal securities laws, including the Investment Company Act of 1940, and regulations relating to Real Estate Investment Trusts, and has experience in general representation of corporations, partnerships and limited liability companies. He is admitted to practice in Nebraska.

Practicing in the areas of securitization and credit enhancement, Mr. Huff has developed particular expertise with transactions backed by commercial mortgages and credit card receivables. He also serves as counsel to financial parties involved with the issuance of municipal derivative products, interest and currency swap agreements and option agreements. In addition, Mr. Huff has represented issuers, investment bankers and credit enhancers in hundreds of public finance transactions, most notably in industrial revenue bond financings for public utilities. He is licensed to practice in Nebraska, Colorado, Kansas and New York.

Mr. Peltz concentrates in the area of public finance, with a focus on Colorado issuers. He has served as bond counsel, issuer's counsel and underwriter's counsel for all types of local governments in a wide variety of financings for major infrastructure and other governmental and public/private projects. In addition, he has served as bond and/or disclosure counsel to various cities, counties, school districts, special districts and public authorities. Mr. Peltz is licensed to practice in Colorado.

Tory M. Bishop, a litigation partner in the Omaha office, has extensive experience in many types of complex litigation. His primary focus, however, is in insurance coverage and ERISA litigation. He has successfully defended ERISA cases for a number of large providers and self-insured plans. Mr. Bishop also has extensive experience in insurance coverage analysis and in coverage litigation. Recently, Mr. Bishop obtained a finding of no coverage in the Northern District of Texas in favor of a D&O carrier and successfully defended another carrier in a $1.1 million coverage matter through appeal to the Eighth Circuit. He also recently obtained a summary judgment in New Mexico on a $19 million bad faith claim. Mr.Bishop's experience in these areas also includes all manner of alternative dispute resolution methods and innovative settlement structures. Mr. Bishop frequently practices outside Nebraska and currently has matters pending in seven states. As a result of this regional and national practice, he has developed procedures for the efficient administration of such cases. Mr. Bishop also has an established network of local counsel to facilitate his work outside Nebraska. Mr. Bishop received his B.A., with honors, from the University of Virginia in 1984 and his J.D. from the University of Virginia School of Law in 1987. He is admitted to practice in Nebraska, the U.S. District Courts for the Districts of Arizona, the District of Colorado and the Southern District of Texas. Mr. Bishop is also admitted to the Fifth, Eighth and Ninth Circuit Courts of Appeal.

Mr. Griffiths serves as chairman of the real estate group in the Omaha office. His practice includes real estate lending, real estate acquisition and disposition, sale-leaseback transactions, affordable housing tax credit transactions, real estate development and military housing privatization. He is admitted to practice in Nebraska.

Ms. Adema Krueger, a member of the firm's National Public Finance Tax Department, conducts a full-time federal tax practice that focuses on matters pertaining to Section 103 of the Internal Revenue Code in connection with public finance transactions and municipal bonds. She also has experience in the area of complex corporate tax matters. Ms. Adema Krueger is admitted to practice in Colorado and the U.S. Tax Court.

Mr. Bond's practice consists primarily of commercial litigation matters. He has experience in general corporate law, corporate litigation, environmental litigation, employment matters and arbitration of various securities disputes. He is admitted to practice in Florida and Arkansas.

Mr. Swartz concentrates his practice in the area of public finance. His practice includes work on the issuance and sale of bonds to finance multifamily housing projects, student loans, higher education facilities and charter schools, typically serving as bond counsel or underwriter's counsel. Prior to joining Kutak Rock LLP in 2002, Mr. Swartz gained experience in the areas of asset-backed securitization and commercial mortgage-backed securitization. He is admitted to practice in Colorado and New York.

Steven resides in Aurora, Nebraska and is the owner of Leach Insurance Center, Inc. in Aurora. Steven has been married for 32 years to Donelle who has taught school for 20 plus years. He is the father of three children: Grant who is an attorney at Kutak Rock in Omaha, Greta is in the Methodist seminary in Denver and Sally is a student at UNL. He has served on numerous city, county and state committees. Steven took a Hunter Safety Instructors Course in 1976 while attending Kearney State College and has taught classes every year since that time. He has been a hunting addict since his father took him pheasant hunting as a young boy. His first shotgun was an "Electric City" 12 gauge single shot shotgun that cost $10.00. Steven has been a proud sponsor of Ducks Unlimited and Pheasants Forever for many years and has hunted almost all species in Nebraska and has participated in many "annual" hunts and opening day hunts. Steven feels that taking young hunters out during the special youth weekends and during the year is where he derives the most joy from hunting.