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Sheila  Kles, Esquire

Sheila Kles, Esquire

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Sheila Kles, Esquire is a consultant for Raffaele Puppio. Sheila is a graduate of The Julliard School attaining a Bachelor of Music and received her Juris Doctorate from the New York University School of Law where she also obtained an L.L.M. in Taxation. Sheila is admitted to practice law in Pennsylvania, New York, Ohio and the District of Columbia. She has a wealth of experience in tax-related matters, particularly tax-exempt financing, as well as in areas tangential to the closings of tax-exempt financings, such as commercial lending and regulatory compliance. She has served as bond counsel, underwriter’s counsel, special disclosure counsel, trustee’s counsel and tax counsel on various transactions, including general obligation bonds, revenue bonds, tax and revenue anticipation notes, commercial paper, 501(c)(3) bonds for hospitals, schools and other 501(c)(3) entities, pooled bond programs, single and multi-family housing bonds, and bonds issued to finance improvements for water facilities and airports. Sheila has also performed due diligence and restructured contracts for compliance with Treasury regulations and revenue rulings, and has structured multi-modal transactions, transactions that utilized various derivatives including swaps, guaranteed investment contracts and repurchase agreements.

Sheila has assisted in the drafting of legislation, such as the legislation regarding the privatization of the Pennsylvania turnpike. Furthermore, she has provided advice on the formation and taxation of S corporations and Limited Liability Corporations.

Sheila is a member of the New York, Pennsylvania, Ohio and District of Columbia Bar Associations, as well as the National Association of Bond Lawyers.

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