TIMOTHY J. TRACY is a Partner in the firm's Birmingham office where his practice is devoted primarily to mergers and acquisitions, corporate and project finance, and corporate and partnership taxation. He has structured, negotiated and documented numerous acquisitions of stock and assets of both public and private companies, project finance transactions for independent power production facilities, steel production facilities and pulp and paper facilities, leveraged lease financings of equipment and industrial facilities, and secured and unsecured corporate borrowings. Mr. Tracy also regularly advises and counsels companies regarding a variety of federal and state taxation matters, including obtaining from the Internal Revenue Service private letter rulings on tax issues and consequences of multi-party business transactions. He is a member of the firm's Structured Finance Group, where he advises on both the corporate and tax aspects of securitization transactions.