Sacks Tierney P.A.

Member of Meritas: 173 full-service law firms serving more than 200 markets worldwide


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Roxann S. Gallagher

Roxann Gallagher

Stephen Aron Benson

Steve Benson




Commercial and Public Finance

Our clients value our experience and skill in devising creative financing solutions for their capital challenges.

Sacks Tierney is among Ranking Arizona's top five Securities/Corporate Finance law firms for 2018 and 2019.

Sacks Tierney is a nationally recognized public finance firm, listed in The Bond Buyer’s Municipal Marketplace® (the “Red Book”). We represent a broad range of clients on transactions involving taxable or tax-exempt bonds, certificates of participation, tax credits, loans, leases and other complex capital financing mechanisms.

Our finance attorneys have been engaged on governmental and economic development projects on behalf of state, local and tribal governments, special purpose issuers, lenders, investors and private entities totaling over a billion dollars.

In public debt offerings, private placements and commercial transactions, Sacks Tierney offers comprehensive legal services in the role of:

  • bond counsel,

  • underwriter’s counsel,

  • lender’s counsel,

  • borrower’s counsel,

  • trustee’s counsel, and

  • issuer’s counsel.

Our attorneys have structured and authored opinions for a variety of financings, including, but not limited to:

  • private offerings,

  • 501(c)(3) bonds,

  • assessment lien bonds,

  • certificates of participation,

  • general obligation bonds,

  • lease, lease-purchase and installment sale obligations,

  • private activity bonds,

  • revenue bonds,

  • state and federal grant and loan programs,

  • tax credit bonds, and

  • taxable and tax-exempt loans.