E-mail: ngb@psh.com

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Mr. Benoit is involved in the issuance of tax-exempt securities in the State of Rhode Island and concentrates a significant portion of his practice in the area of tax-exempt financings and municipal law. He has been involved in the issuance of well over $12 billion of tax-exempt securities, either as bond counsel, letter of credit bank's counsel, underwriters' counsel, issuer's counsel or borrower's counsel. Mr. Benoit has acted as counsel to the liquidator of Harvard Pilgrim Health Care of New England, Inc. and the Ancillary Receiver of Tufts Health Plan of New England, Inc. Since 2007, Mr. Benoit has been selected by his peers annually to be included in The Best Lawyers in America and Rhode Island Super Lawyers. In addition, Mr. Benoit is one of only ten attorneys recognized by New England Super Lawyers in the area of Bonds/Government Finance.

REPRESENTATIVE TRANSACTIONS

• Counsel to Liquidator of Harvard Pilgrim Health Care of New England, Inc.
• Bond counsel to the State of Rhode Island on the first rated lease participation certificate issue in the State's history.
• Instrumental in the creation of the Rhode Island Refunding Bond Authority, which was the first entity in the nation to issue state authority revenue bonds to advance refund general obligations of a state.
• Bond counsel on nationally precedent setting tax-exempt financing for parochial secondary school.
• Counsel to municipality in one of the first large privatization financings.
• Bond counsel in first hospital bond issue in Rhode Island employing master trust indenture structure.

EDUCATION
Harvard Law School, LL.M., 1976

American University, J.D.,
   summa cum laude, 1975

University of Rhode Island, B.A., 1972

PROFESSIONAL AFFILIATIONS
National Association of Bond Lawyers
Rhode Island Bar Association
Massachusetts Bar Association
American Bar Association
Rhode Island Government Finance Officers Association

COMMUNITY ACTIVITIES
East Providence Boys and Girls Club
   Board of Directors
Rhode Island Alliance of Boys and Girls Clubs
   Board of Directors, Immediate Past President
First Works
   First Vice President, Board of Directors
Harvard Club of Rhode Island
Harvard Law School Association of Rhode Island
   Member, Former President and Board Member

BAR MEMBERSHIPS
Rhode Island, 1975
Massachusetts, 1985