Kosmont was retained by a major land owner and private development entity in the City of Atwater/County of Merced to evaluate the feasibility of an Enhanced Infrastructure Financing District (EIFD) as a funding and financing mechanism for the installation of key local and regional infrastructure. Kosmont evaluated strategic boundary considerations such as proposed private development projections, estimated infrastructure costs and timing, and potential public and private sector partners. Kosmont analyzed assessed value growth and related tax increment funding capacity, and subsequently performed initial outreach to key potential district participants, including City and County stakeholders.