Todd Laurence Cooper

Todd Laurence Cooper

Locke Lord LLP

Anderson Center, 7850 Five Mile Road
Cincinnati, OH 45230

Tel: (513) 688-8434 Fax: (513) 672-0825



In Practice Since: 1981 ACBC Fellow Since: 2007

General obligation bonds, Municipal revenue bonds, Assessment and other land-based bonds and tax increment bonds, Exempt organization bonds (including health care, higher education, schools and cultural institutions), Bonds backed by corporate or project revenues, Multifamily housing bonds, Single-family housing bonds, Student loan bonds, Tax planning, Tax controversies, Post-issuance tax compliance, Tax credit bonds, Municipal derivatives

A. B., Amherst College, 1977

Professional Affiliations:
National Association of Bond Lawyers, American Bar Association, Ohio State Bar Association, Cincinnati Bar Association



Todd Cooper is a Partner in the Public Finance group of Locke Lord LLP where he focuses his practice on tax matters related to public finance, primarily the federal taxation aspects of municipal bonds, tax matters related to tax exempt organizations, and tax matters related to state and federal tax credits. He also serves as bond and underwriter's counsel on public finance transactions. Todd concentrates on the federal tax aspects of transportation, health care, student loan, and single and multifamily housing transactions; advance refundings; electric power, natural gas, water and sewer utility debt issues; stadium and convention center financings; private and public secondary education, and college and university issues; governmental pooled financings including revolving fund programs; industrial development and exempt facility bonds; and tax credit bonds. Todd also focuses on the formation of tax exempt entities, and retention of their tax exempt status. He has delivered arbitrage rebate calculations and opinions on more than 2,000 issues with a total original principal amount in excess of US$50 billion. 

Todd is rated AV-Preeminent by Martindale-Hubbell and has been listed in Ohio Super Lawyers, the 2013 edition of Top Lawyers in Ohio and the 2012 and 2013 editions of Who's Who in Greater Cincinnati Law. Todd serves as a Vice-Chair of the Tax Exempt Financing Committee of the American Bar Association Tax Section. He was elected a Regular Fellow of the American College of Bond Counsel and is currently serving on their Board of Directors. Todd has been a member of various tax panels beginning in 1988. He was a member of the National Association of Bond Lawyers Bond Attorneys Workshop's Steering Committee from 1989 to 1991 and 2006 to 2008. He served as panel chair of 501(c)(3) Obligations in 1989, Governmental Obligations in 1990, Alternatives to Arbitrage Rebate in 1991, Exempt Facilities in 2006 and 2007, and Introduction to Swaps in 2008. He served on the faculty at the Fundamentals of Municipal Bond Law Seminar in 2007 and 2008. He has also served as a panelist and panel chair for a number of presentations at meetings of the Tax Exempt Financing Committee of the American Bar Association, including panels on Legislative Reform, the Definition of a Political Subdivision and airport and seaport finance. Todd publishes frequently on public finance topics and has addressed numerous groups on arbitrage, private activity, general public finance tax topics and the American Recovery and Reinvestment Act of 2009. 

Community Leadership 

Member, Sisters of Notre Dame de Namur Partners in Action Committee President, Catamount Residential Owners Association in Colorado