Specifications include, but are not limited to: Advising and assisting DSHA in developing and structuring procedures to issue tax-exempt bonds and taxable, mortgage revenue bonds, mortgage credit certificates, and any and all other debt obligations issued by DSHA in accordance with applicable laws, customs, and practices governing the issuance of DSHA debt, including but not limited to opinions on tax matters pertaining to use of proceeds of bonds, ability to refund previous bond issues, mortgage credit certificates, tax exemptions, arbitrage compliance, private activity use, and alternative financing vehicles. 2.Providing an objective legal opinion with respect to the validity and security of any debt obligations and whether and to what extent interest on the obligations is exempt from income and other taxation under federal and/or state laws and regulations. 3. Examining applicable law, preparing authorizing documents, consulting with parties to the transaction, reviewing proceedings, and performing additional duties as necessary to render an opinion.