Publication Policies and Information for Authors

iv

Editor's Note

vi

Factors Influencing Negotiated SaleBorrowing Costs
Bill Simonsen And Mark D. Robbins

1-16

Updating State and Local Financial Indicators
Carol W. Lewis

17-35

Financial Advisor Independenceand the Choice of Municipal Bond Sale
Type
Mark D. Robbins and Bill Simonsen

37-57

Capital Market Trends: The Great Tobacco Bond Scramble
Richard Lehmann

59-61

Tax Law Developments: Collegiate Housing Foundation Settlement Agreement Reached
Olivia Shay-Byrne and Jennifer Livingston

63-68

Accounting Developments: GASB Update
Catherine L. Staples

69-77