WASHINGTON - Cynthia G. Beerbower was appointed yesterday as deputy assistant Treasury secretary for tax policy, a post that deals with issues including the tax exemption of municipal bonds.

Beerbower, whose appointment is effective June 13, will replace Samuel Y. Sessions, who has held the job since March 1993.

Beerbower is also the Treasury's international tax counsel and will remain in that role until a replacement is found, the department said.

Before joining the Treasury last August, Beerbower was a partner in the New York law firm of Simpson, Thacher and Bartlett, which she joined in 1977. Beerbower, 44, holds law degrees from Cambridge University and Boston University, according to the Treasury.

Sessions resigned his post to begin premed classes this summer at Goucher College in Baltimore.

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