William G. Tonkin

Bill's practice is focused on public finance, focusing on federal tax requirements and restrictions, including arbitrage and arbitrage rebate requirements, applicable to all kinds of tax-exempt obligations, including state and local bonds, qualified 501(c)(3) bonds, qualified small issue (industrial development) and exempt facility bonds. He has extensive experience in general business and corporate area emphasizing federal taxation and securities regulation.


American College of Bond Counsel, Regular Fellow

National Association of Bond Lawyers

Washington State Association of Municipal Attorneys

Washington Public Treasurers Association

Washington Finance Officers Association

American Bar Association, Taxation Section, Member

Washington State Bar Association, Tax Law Section, Member

King County Bar Association


Changes Proposed To Bonds With "Tax Cuts And Jobs Act"

Author, Foster Pepper News Alert, November 2017


Federal tax Law highlights and new developments

Speaker, Tri-Cities Municipal Government & Public Finance Seminar, July 2018


Speaker, Foster Pepper Post-Issuance Compliance for Municipal Bond Issuers, November 2016

Financing Alternatives for Port Economic Development

Speaker, Washington Public Ports Association Finance and Administration Seminar, June 2015

Washington Association of Prosecuting Attorneys Spring Training Program

Speaker, April 2015

We Issued Bonds – Now What?

Speaker, Foster Pepper Client Briefing, October 2013

Tax Exemption

Speaker, Bonds 101 Seminar, 2011

New Clean Renewable Energy Bonds

Presenter, 2009

Recovery Act Bond Finance Conference

Speaker, Washington State Department of Community, Trade & Economic Development, 2009

Tribal Economic Development Bonds: Strategic Financing for Business Ventures

Speaker, Northwest Native American Economic Development Conference, 2009

Tribal Infrastructure Development

Speaker, 4th Annual Emerging Northwest Tribal Economies, 2008

Bond Attorney Workshop

Panelist, National Association of Bond Lawyers, 1999, 1998, 1997, 1990-1992, 1987

Bond Attorney Workshop

Steering Committee Member, National Association of Bond Lawyers, 1994-1996, 1988-1989

Federal Tax Law Requirements for Tax-Exempt Bonds, Fundamentals of Municipal Bond Law Seminars

Instructor, National Association of Bond Lawyers, 1991-1994

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Public FinanceMunicipal GovernmentEminent Domain & Inverse CondemnationInfrastructureNative AmericanPortsSchool DistrictsTax


Tel: 206.447.8967Fax: 206.749.2022


2010 Top Lawyer, Seattle Metropolitan magazine

Phi Beta Kappa

Departmental Honors in History

Martindale-Hubbell AV rating


LL.B., Harvard University, 1968

A.B., Northwestern University, 1965

Bar Admissions

Washington, 1969

Idaho, 1968 (inactive)


Foster Pepper PLLC

  • Member, 1976-Present
  • Associate, 1969-1976

Idaho Supreme Court, the Hon. McQuade (Boise, ID) Law Clerk, 1968-1969

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