Michael Cullers is a tax partner based in the Cleveland office of Squire Patton Boggs. His practice focuses on matters involving tax-exempt bonds and state and local taxation. Michael’s extensive experience in the tax aspects of state and local bond issues includes governmental use bonds, qualified 501(c)(3) bonds and other tax-exempt private activity bonds, as well as taxadvantaged bonds. Email: michael.cullers@squirepb.com; tel: +1 216 479 8477.