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Editor's Note

State Guarantees for School Debt and the Texas Penalty
Wes Clarke and Robert L. Bland

Municipal Government Intervention in a Natural Gas Delivery Systtem: The Case for Demand Forecasting
Paul Hodges, William Buchanan, and John Theis

Municipal Default Risk
David Litvack and Frank Rizzo

Points for Municipal Issuers to Keep in Mind During Good Times
Paul S. Maco

Tax-Exempt Bond Issuers Should Welcome an Excise Tax
Christopher S. Rizek

Accounting Developments:
GASB Update
Catherine L. Staples

Tax Law Developments:
Washington Update: Tax Credit Bonds
Linda B. Schakel