Keisha Palmer is a member of the firm's Public Finance Group. Ms. Palmer represents state, municipal, and Indian tribal governments in the issuance of tax-exempt and taxable general obligation bonds and other debt obligations. In addition she serves as bond counsel to issuers of 501(c)(3) bonds, qualified private activity bonds, revenue bonds, tax credit bonds, lease financings, and conduit borrowings. Ms. Palmer's work as bond counsel encompasses, among other things, drafting bond authorizations, negotiating indentures, advising clients on refunding transactions, arbitrage rebate liability, changes in use of bond-financed facilities, restructuring tax-exempt obligations due to financial distress, and guiding clients through Internal Revenue Service examinations of bond issues. As counsel to a large municipality, Ms. Palmer drafted model language for proposed amendments to the General Statutes of Connecticut concerning the establishment and governance of stormwater authorities within the State of Connecticut. In addition, Ms. Palmer advises clients on general corporate matters.
During law school, Ms. Palmer represented low-income taxpayers before the Internal Revenue Service and the Connecticut Department of Revenue Services as part of the University of Connecticut School of Law's Low-Income Tax Clinic and represented indigent clients in appeals of criminal convictions as part of the University of Connecticut School of Law's Criminal Appellate Clinic. Ms. Palmer also interned with the Connecticut Urban Legal Initiative, advising tax-exempt organizations on corporate structure, fundraising, and qualifying for and maintaining tax-exempt status.