Angela W. Adolph

Angie Adolph is a partner in the Baton Rouge office of Kean Miller.  She joined the firm in 2011, and practices in the municipal finance and tax groups.

Angie has extensive experience in bond transactions, having served as bond counsel, underwriter's and disclosure counsel, issuer's counsel, trustee's and paying agent's counsel, and counsel in default proceedings.  She has represented clients in the issuance of industrial development revenue bonds and has assisted non-profit organizations in connection with the issuance of qualified 501(c)(3) bonds. Angie represents Louisiana, national, and international clients in a variety of tax, business and corporate matters, including the negotiation of Cooperative Endeavor Agreements, Payments in Lieu of Taxes, and Public Private Partnerships. She is a member of the National Association of Bond Lawyers and is listed in the "Red Book" of bond professionals.

Representative Experience

• $1,000,000,000 Parish of St. John the Baptist Revenue Refunding Bonds (Marathon Oil Corporation Project), Series 2017
• $13,275,000 Louisiana Public Facilities Authority Revenue Refunding Bonds (Bogalusa Community Medical Center Project), Series 2017
• $20,000,000 East Baton Rouge Parish Law Enforcement District Revenue Anticipation Notes, Series 2017
• $87,495,000 Greater New Orleans Expressway Commission Toll Revenue Subordinate Lien Bonds, Series 2017
• $43,220,000 New Jersey Economic Development Authority Revenue Bonds (Provident Group – Kean Properties L.L.C. Student Housing Project), Series 2017A
• $565,000 New Jersey Economic Development Authority Federally Taxable Revenue Bonds (Provident Group – Kean Properties L.L.C. Student Housing Project), Series 2017B
• $13,275,000 Louisiana Public Facilities Authority Revenue Refunding Bonds (Bogalusa Community Medical Center Project), Series 2017
• Representation of industrial manufacturers in negotiation and drafting of cooperative endeavor agreements, PILOT agreements, and bond documents
• Representation of industrial and service companies in connection with tax and incentive provisions in construction contracts
• Representation of oil and gas services company in connection with ad valorem tax dispute
• Representation of power plants in connection with ad valorem tax disputes
• Representation of food production facility in connection with ad valorem tax dispute
• Representation of casinos in ad valorem tax and sales tax disputes
• Representation of offshore services company in sales tax disputes
• Representation of chemical companies in connection with sales and ad valorem tax issues
• Representation of shopping centers in connection with ad valorem tax valuation issues 
• Representation of lender in connection with tax exempt leasing transactions
• Representation of interstate pipeline companies in connection with interstate commerce discrimination challenge 
• Representation of common carriers in connection with the taxability of components of exempt trucks 
• Representation of bus company in connection with exemption from sales and use tax 
• Representation of local companies in Internal Revenue Service audits
• Testimony before Louisiana Tax Commission in connection with the valuation of subsurface oil and gas equipment

Education

Angela earned her B.S. from Louisiana State University in 1991.  She earned her J.D. from the LSU Law Center in 1994.  After law school, she served as a Law Clerk to the Honorable Henry A. Mentz in the Eastern District of Louisiana from September 1994 to September 1996.

Admissions

• Admitted, Louisiana, 1994; Texas, 2000.  Angie is admitted to practice before the United States Supreme Court, the U.S. Court of Appeals for the Fifth Circuit, the U.S. District Courts for the Eastern and Southern Districts of Texas, the U.S. District Courts for the Western, Eastern, and Middle Districts of Louisiana, and all Louisiana and Texas State Courts.
  

Memberships

• Louisiana and Texas State Bar Associations; ABA Co-Chair of Property Tax Program Planning Committee (2015-present); Louisiana Industrial Development Executives Association (LIDEA); Louisiana Association of Business and Industry; National Association of Bond Lawyers; Municipal Marketplace Red Book
  

Articles, Publications and Presentations

• Louisiana Sales and Use Tax Rate Changes Cut the Additional Temporary Penny and Raise the Rate on Business Utilities - Effective July 1, 2018, Louisiana Law Blog, June 26, 2018
  
• Is the New Tax Law a Boon for Residential Rentals?, Multi-Housing News, June 22, 2018
• Louisiana Department of Revenue Issuing Arm's Length Transfer Pricing Adjustments, Louisiana Law Blog, January 4, 2018
  
• Ballot Measure to Codify Longstanding Approach to CWIP, Louisiana Law Blog, August 18, 2017
  
• Louisiana Moves to Codify Longstanding Approach to Construction Work in Progress, Southeast Real Estate Business, 2017
• Roundtable:  Around the Nation: What’s Hot, What’s Not, ABA/IPT, Advanced Property Tax Seminar, 2017
• Economic Development Options, Louisiana Association of Business and Industry,  Beyond the Bar, 2017 
• New Fiduciary Rules, Background, Updates and Frequently Asked Questions, Baton Rouge Bar Association, 2017
• Roundtable:  Perspectives on Valuation Issues, ABA/IPT, Advanced Property Tax Seminar, 2016
• Basic Structuring of a Bond Transaction, National Association of Bond Lawyers, Fundamentals of Bond Law, 2016
• Engagement Letters and Opinion Letters, National Association of Bond Lawyers, Fundamentals of Bond Law, 2016
• Economic Development Tools are Under Assault, Southeast Real Estate Business, October 2015
• Social Impact Bonds, Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2015
• Document and Default Administration: the Trustee’s Perspective, National Association of Bond Lawyers, Fundamentals of Bond Law, 2015
• Underwriting Behind the Scenes, National Association of Bond Lawyers, Fundamentals of Bond Law, 2015
• Even More Recent Developments in Municipal Finance, Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2014
• Incentives Update, Lorman Education Services, Sales and Use Tax in Louisiana, 2014
• Procedure Update, Lorman Education Services, Sales and Use Tax in Louisiana, 2014
• Default Administration, National Association of Bond Lawyers, Bond Attorneys Workshop, 2014
• Recent Developments in Municipal Finance, Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2013
• Tax Incentives, Tax Executives Institute, SALT Seminar, 2013
• Public Private Partnerships: Case Studies Across Louisiana, Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2012
• Dodd Frank and its Impact on Municipal Issuers, Louisiana Municipal Association Webinar, 2012
• Public Private Partnerships and Financing Options, Louisiana City Attorneys Association, Continuing Legal Education Seminar, 2011
• Financing Outside the Box, Louisiana Municipal Association Webinar, 2012
  

Community Service

• Member, Board of Directors, McMains Children's Developmental Center
  
• Member, Junior League of Baton Rouge
• Member, Krewe of Artemis