Edwin G. Oswald is a partner with the law firm of Orrick, Herrington & Sutcliffe LLP, resident in Washington D.C. He served as an attorney-advisor in the United States Treasury's Office of Tax Legislative Counsel during the Clinton Administration. He is a Fellow of the American College of Tax Counsel and a frequent lecturer on financing State and local infrastructure and the federal taxation of municipal debt. The book is a personal project of Mr. Oswald's and the views and opinions expressed herein are those of the co-authors and do not represent the views and opinions of Orrick. Alan Axelrod is the author or coauthor of 160 books. He has been a featured speaker at the Conference on Excellence in Government, the Leadership Institute of Columbia College, the Annual Conference of the Goizueta School of Business, Emory University, and the 2014 annual conference of Ecopetrol.