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With debt issuance continuing to reach peak levels, local governments--particularly small to midsize issuers--are being bombarded with information and inquiries about opportunities in the tax-exempt market. Local governments preparing to issue debt to finance buildings, infrastructure, or other public projects need to understand the economy, market conditions, credit rating and insurance underwriting criteria, federal and state laws and tax regulations governing debt issuance, and a host of other important considerations. This article outlines many of these considerations and offers some insights into the current market environment in an effort to help local government ...