I am looking for Counties and Municipalities on the West Coast that have ODP programs. If anyone has a client who is doing work for a governmental entity with an ODP program, could you please let me know. If anyone represents a governmental entity with an ODP program, that would be even better. Thanks, Stuart H Sakwa Attorney at Law ARNSTEIN & LEHR LLP www.arnstein.com <http://www.arnstein.com> 515 North Flagler Drive Sixth Floor West Palm Beach, Florida 33401-4323 Phone: 561.650.8484 Mobile: 954.261.9598 Fax: 561.802.3082 shsakwa@arnstein.com <mailto:shsakwa@arnstein.com> <http://legalnews.arnstein.com/> <http://legalnews.arnstein.com/> Serving Clients for 120 Years Offices in Illinois, Florida, and Wisconsin This electronic mail transmission may contain confidential or privileged information. If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.