Specifications include, but are not limited to: 1. Advise the Foundation in structuring transactions, including refinancings of existing debt. 2. Draft and/or review legal documentation necessary to issue debt including, as appropriate, bond resolutions, preliminary and official statements, bond purchase agreements, loan agreements, indentures, and supplemental indentures. 3. Render unqualified legal opinions concerning the validity and the tax status of the Foundation’s debt issuances. 4. Prepare and distribute closing documentation and coordinate and conduct the closing of bond, note, or other financing transactions. 5. Seek, on behalf of CSLF any necessary opinions, letter rulings, or other documentation from the Internal Revenue Service or other bodies.