Samantha Duke
Managing Director
As the Managing Director in the Memphis office of Pinnacle Arbitrage Compliance, Samantha is responsible for managing all aspects of our Memphis office and reviewing our arbitrage rebate calculations to ensure compliance with the application Regulations.
Samantha’s career in public finance began in 1987 when she joined Ernst & Young’s Verification and Arbitrage Rebate practice and she has been involved with the preparation and review of arbitrage rebate calculations since the Tax Reform Act of 1986 expanded the requirement. During her tenure with Ernst & Young, Samantha was responsible for the preparation or review on over 5,000 arbitrage rebate calculations. In addition to her arbitrage rebate experience, Samantha has extensive experience verifying the cash flows and yield analyses for advance refundings, defeasances and escrow restructuring for tax-exempt bonds.
Samantha works closely with issuers, their bond counsel and trustees to determine their arbitrage rebate liabilities, compliance with yield restriction requirements and strategies to maximize the amount of interest earnings our clients can keep. She has also worked with a number of issuers undergoing audits by the Internal Revenue Service, answering the agent’s questions and assisting the issuer in any was possible.
Samantha regularly attends the National Association of Bond Lawyers Seminars and has previously service on the faculty for the National Association of Bond Lawyers Fundamentals of Municipal Bond Law Seminar. She received a Bachelor of Arts in Economics and Business Administration from Rhodes College.