Biography
Tom Aman concentrates his practice in the areas of municipal bonds, project finance, and economic development. His experience includes significant involvement in tax-exempt and taxable bond issues of all types, a variety of economic development projects, and providing legal representation to utilities, county commissions, municipalities, development authorities, hospitals, county public school districts, higher education institutions, and other public bodies and non-profit entities.
Mr. Aman has extensive experience as bond counsel, underwriter’s counsel, placement agent counsel, and issuer’s counsel for tax-exempt and taxable bond issues for public improvement projects undertaken by counties, municipalities, development authorities, county public school districts, higher education institutions, public service districts, and other public bodies, as well as conduit financings for 501(c)(3) corporations, private educational institutions, and industrial development projects.
Representative Experience
- Served as bond counsel to conduit borrower for issuance by West Virginia Economic Development Authority of two series of bonds totaling $5,480,000 to provide funds to the conduit borrower for the construction of a facility and the improvement of existing facilities for the manufacture of high end kitchen cabinetry and related products. The tax-exempt series of bonds was issued as a Qualified Small Issue Bond for federal income tax purposes for which volume cap was obtained to issue tax exempt private activity bonds.
- Served as bond counsel for the first combined tax increment revenue and community enhancement district public bond issue completed in the State of West Virginia for a 1,700-acre mixed-use master-planned community. Representation included devising structure, assisting with assessment methodology, representation of governmental bond issuer, preparation of financing documents, and bond closing.
- Served as bond counsel for tax increment financing bond issues to finance and refinance infrastructure improvements and mass grading of land in a 160-acre mixed-use professional office park. Services included transaction structuring, representation of governmental bond issuer, document preparation, and bond closing representation.
- Served as bond counsel for a private placement bond issue to finance the construction and equipping of a new fire station and the purchase of a new fire truck for a West Virginia municipality. Services included transaction structuring, representation of governmental bond issuer, preparation of financing documentation, and bond closing representation.
- Served as bond counsel for a private placement 501(c)(3) financing to finance a portion of the cost of constructing a wellness and rehabilitation center to be leased and operated by a regional hospital entity. Services included transaction structuring, representation of governmental bond issuer, preparation of financing documents, and bond closing representation.
- Served as bond counsel for a regional hospital facility for a private placement, tax-exempt 501(c)(3) bond financing of capital improvements to the hospital facility, the acquisition of equipment, and refinancing outstanding debt.
- Served as bond counsel for the issuance of multiple series of property tax increment revenue bonds and special district excise tax revenue bonds to finance the construction of infrastructure and the construction of a new baseball stadium in an approximately 1,500-acre mixed-use retail, office park, and entertainment center.
- Served as bond counsel to a West Virginia municipality for the issuance of municipal sales tax revenue bonds to finance road and bridge improvements and the total rehabilitation of a historic public theatre facility. The financing of the public theatre facility was a first of its kind which is known in the state to also utilize both state and federal historic tax credits and new market tax credits.
- Served as underwriter’s counsel for a regional underwriting firm for the issuance of revenue bonds by a university located in the state in order to finance additional construction on campus and the refinancing of prior debt.
- Served as underwriter’s counsel for a regional underwriting firm for the issuance of several series of refunding bonds by a county commission for the purpose of refinancing prior obligations issued to finance the acquisition and improvement of public buildings located in the county.
- Experienced in transaction structuring, preparation of all financing documentation, and bond closing representation.
Education
- J.D. West Virginia University College of Law
- B.S. West Virginia University
Memberships
- Harrison County Chamber of Commerce, Legislative Committee
- Community Development Finance Association
- Commission on Governing in the 21st Century
- United Way of Harrison County
- National Association of Bond Lawyers
Achievements
- Chambers USA: America’s Leading Lawyers for Business – Corporate/Commercial (2023-Present), Public Finance (2024)
- The Best Lawyers in America®, Economic Development Law (2025), Land Use and Zoning Law (2025), Mortgage Banking Foreclosure Law (2024-Present), Project Finance Law (2021-Present), Public Finance Law (2024-Present)
Speaking Engagements
- “Tax Increment Financing,” Association of County Commissioners
- “Infrastructure and Economic Development Financing,” Community Development Institute East