COVID-19 Disclosures: How Health Care Borrowers Can Navigate Financial Reporting in an Uncertain Environment

Webinar | May.08.2020 | 9am - 11am (Pacific Daylight Time)

Webinar - Recording Available

This webinar is intended to help nonprofit health care borrowers prepare their EMMA filings. Topics to be discussed include:

  • SEC Guidance on COVID-19 Disclosures in Corporate Market
  • Review of Federal Securities Laws for Municipal Market vs. Corporate Market
  • Accounting and Financial Reporting Implications
  • Timeline for Upcoming Financial Reporting
  • Best Practices for Developing COVID-19 Disclosures

CLE Credits Available: Y



  • Finance Sector
  • Öffentliche Finanzen

Jenna Magan Partner


Jenna Magan is co-head of Orrick's Public Finance Group and is a partner in the Sacramento office. She has extensive experience in a broad range of public finance practice areas, having completed several hundred public finance transactions.

Jenna has worked on all structures available in public finance, including fixed and variable, tax-exempt and taxable, insured, letter of credit and liquidity supported bonds, conversions, tenders, exchanges, restructurings and reofferings, senior/subordinate, capital appreciation and convertible capital appreciation bonds, securitizations, project finance, direct purchases, bank-qualified transactions and 144A and Section 4a2 offerings.

Jenna's practice focuses on the following areas, in which she has acted as bond, borrower’s, disclosure, underwriter's, and bank/direct purchaser’s counsel:

  • Healthcare, Senior Living and Other 501(c)(3) Financings
  • Local Government Lease, Enterprise (Water, Wastewater, Airport, Solid Waste), Pension Obligation and Short-Term Financings
  • State of California Bond Financings
  • Project Financings
  • Tobacco Securitization Financings
  • Post-Issuance Compliance


  • Finance Sector
  • Öffentliche Finanzen
  • Health Care Finanzierungen

Robyn L Helmlinger Partner

San Francisco

For two decades, Robyn has been advising issuers, borrowers and underwriters involved in issuing municipal bonds, with a focus in the healthcare industry throughout the nation. She is the lawyer to whom chief financial officers and treasurers turn when they require proficiency in implementing complex financings and debt programs, and to whom investment bankers turn when developing new financial structures or facing challenging disclosure scenarios.

Robyn regularly works with both established borrowers and first-time borrowers to assist with structuring and restructuring debt programs that encompass a wide variety of debt and derivative products. In 2015, Robyn led the team that represented a private fund in connection with financing the management transfer of a multi-hospital nonprofit healthcare system to a subsidiary of the private fund, including negotiations with existing creditors. The financing involved an innovative bond structure that balanced current and future committed liquidity needs and debt burden. Robyn is also continually recognized for her excellent and sound judgment with respect to disclosure issues, including the difficult disclosure decisions caused by financial pressures from healthcare reform, affiliation activities, pension liabilities, governmental inquiries and investigations, labor disputes and qualified audit opinions.

In 2013, Robyn was elected a Fellow of the American College of Bond Counsel. She is one of the founding members of the Northern California Chapter of Women in Public Finance and currently serves on its advisory board. As a member of the National Association of Bond Lawyers, Robyn has been a panelist on the Health Care Financing Panel at the annual conference in 2003, 2004 and 2006. She is also a member of the American Health Lawyers Association.