Jeremy R. Polk



Jeremy Polk is a partner and business lawyer with Foley & Lardner LLP. He represents public and private borrowers, issuers, and other parties in a broad range of finance transactions. Mr. Polk is a member of the firm’s Finance & Financial Institutions Practice.

Representative Experience

  • secured and unsecured, senior and subordinated, investment grade and below investment grade, revolving and term, syndicated, participated and bilateral, domestic, international and multicurrency credit agreements, and facilities and indentures; and
  • securitization and other structured finance transactions relating to various types of assets and loan participations, including securitizations of credit card receivables, mortgage loans, and equipment dealer receivables, equipment lease financings, real property tenant-in-common transactions, and mortgage loan repurchase facilities.

Mr. Polk also has experience in connection with the drafting, negotiation, and delivery of true sale / non-consolidation and true lease legal opinions in securitization and structured finance transactions and other financial asset sale transactions in the secondary market. Such opinions include true sale / non-consolidation opinions relating to the securitization of the types of assets described above, true sale opinions with respect to participation interests in loans, and true sale opinions with respect to mortgage loans sold under the Fannie Mae DUS and single family programs and the Federal Home Loan Banks' mortgage purchase programs; true sale / non-consolidation opinions with respect to the securitization of health care receivables; true lease opinions in connection with mortgage loan securitization transactions; and non-consolidation opinions in connection with real estate tenant-in-common transactions.

In addition, Mr. Polk has experience and knowledge with respect to an extensive variety of other corporate and commercial transactions and agreements (including security and pledge agreements, guarantees, subordination agreements, participation agreements, cash management services documentation, intercompany loan documentation and cash pooling arrangements) and laws.


Mr. Polk graduated from the University of Minnesota, where he earned his B.S.B. with an accounting major (2000, with high distinction). Following graduation, he passed the uniform CPA examination.

Mr. Polk earned his law degree from Northwestern University School of Law (2004, summa cum laude), where he was elected to the Order of the Coif and awarded the John Paul Stevens Award for highest cumulative grade point average in his graduating class.

During law school, Mr. Polk served as an associate editor of the Northwestern Law Review, which published his comment: "Compensation for the Fruit of the Fund’s Use: The Takings Clause and Tax Refunds."


  • Wisconsin