Arnie Gough is a partner in the corporate department of Winston & Strawn’s Chicago office. He has been involved in various aspects of the firm’s leveraged lease and structured finance practice for approximately fifteen years. Mr. Gough has represented lessees and equity investors in numerous domestic and cross-border leasing transactions involving real estate, transportation equipment, production equipment, mining equipment, distribution systems and facilities. He has been involved in the development of several transaction structures, including ownership FSC leases, Pickle leases, LILO structures, and single-investor synthetic leases. Mr. Gough co-authored an article on synthetic leases with Winston & Strawn partner Mike Robinson, which appeared in the Fall 1994 and the Spring 1995 issues of the Journal of Equipment Lease Financing. Mr. Gough is a graduate of the University of Notre Dame, where he received a B.B.A. (magna cum laude) in 1978 and a J.D. in 1981, and was a staff member of the Notre Dame Lawyer.