Art Rosen was quoted in the January 1 issue of Financial Services Law360 regarding the Department of Revenue of Kentucky et al. v. George W. Davis et al. "It might be seen as a real undue burden on the states if it were to apply retroactively," Mr. Rosen said. "If that were to happen, Congress would probably take action immediately to address it in some way. Either way, Congress would have the ability to address the municipal bond taxation issue. But Congress can decide not to get involved at all, thus allowing the Supreme Court's ruling to stand," he added.