Chapman and Cutler, with offices in Chicago, San Francisco and Salt Lake City, was organized in Chicago in 1913. Since the early 1920s, Chapman and Cutler has enjoyed a national reputation in the field of public finance and in the representation of the investment banking community, institutional lenders, banks and other capital providers. The firm engages in a widely diversified financial practice which includes all aspects of corporate financing and the qualification of securities for public sale under federal and state laws; banking; state and federal taxation; bankruptcy and workout; and real estate finance. Chapman and Cutler also has a substantial general business practice comprised of general corporate law, including continuous representation of a variety of corporate clients; all aspects of civil litigation, trial and appellate, before federal and state courts; administrative and regulatory law; intellectual property law; and trust administration and estate planning. Chapman and Cutler is frequently called upon by financial institutions, issuers, credit enhancers and investment bankers to assist in the development of innovative financing techniques. Most partners in the financing practice areas devote a significant amount of their time to this activity and welcome the opportunities such involvement presents to the firm.