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Gilmore & Bell enjoys a national reputation as a leader in the area of tax-exempt municipal leasing. The Firm serves as special tax counsel to municipalities and investors in both equipment and real property transactions involving single leases, master leases, certificates of participation and 63-20 nonprofit corporation lease revenue obligations. Gilmore & Bell assists states, cities, school districts and other municipal entities, as well as investors, in structuring lease transactions that meet the needs of the lessor and the lessee and comply with applicable local, state and federal laws.