Specifications include, but are not limited to: Provide expert, objective legal opinions bond counsel regarding the validity and binding effect of the bonds, the source of payment and security for the bonds, and the excludability of interest on the bonds from gross income for federal income tax purposes. 2. Prepare and review documents necessary or appropriate to the authorization, issuance, sale, and delivery of the bonds, coordination of the authorization and execution of these documents, and review, where appropriate, drafting of enabling legislation. 3. Assist NMSTC and NMDOT in seeking any approvals, permissions, and exemptions from other governmental authorities necessary or appropriate in connection with the authorization, issuance, sale, and delivery of the bonds. 4. Review legal issues relating to the structure of bond issues.