Stephen D. Berger


How do you achieve success for clients?

Attentiveness to my clients’ concerns and objectives, diligence and resourcefulness in achieving a satisfactory result.


Steve Berger is a member of the Firm’s Corporate & Securities Service Team.  He concentrates his practice in arbitrage and tax compliance issues, as well as public and corporate finance, and economic development incentive packages.

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  • $225,000,000 Louisville and Jefferson County Metropolitan Sewer District Sewer and Drainage System Revenue Bonds, Series 2022A (Green Bonds – Climate Bond Certified) – first certified climate bond issue in Kentucky.
  • $246,550,000 Louisville and Jefferson County Metropolitan Sewer District Sewer and Drainage System Revenue Bonds, Series 2021A (Direct Placement, Forward Delivery) – first forward delivery bond issue in Kentucky in lieu of an advance refunding.
  • $62,900,000 – County of Christian, Kentucky Hospital Revenue Bonds, Series 2016 (Jennie Stuart Medical Center), advance refunding and new money qualified 501(c)(3) bond issue.
  • $148,765,000 – Louisville and Jefferson County Visitors and Convention Commission Dedicated Tax Revenue Bonds, Series 2016 (Kentucky International Convention Center Expansion Project), new money hotel tax revenue bond issue to finance renovation and expansion of state convention center.
  • $13,075,000 – Variable-to-fixed interest rate swap hedging outstanding variable-rate private nonprofit college revenue bond issue.
  • No change IRS audit of $9,000,000 school district revenue bond issue.
  • Covenant waiver and modification agreement for outstanding $58 million insured hospital revenue bond issue.


  • The Bank of New York Mellon Trust Company
  • City of Danville, Kentucky
  • Jennie Stuart Medical Center
  • Goodwill Industries of Kentucky
  • Louisville Convention & Visitors Bureau
  • Louisville and Jefferson County Metropolitan Sewer District
  • Jefferson County (KY) Board of Education


  •  J.D., cum laude, University of Pennsylvania, 1972
  •  B.A., cum laude, University of Pennsylvania, 1969
  • B.H.L., cum laude, Gratz College, 1969
  • Hebrew University, Jerusalem, Israel, 1967


  • Kentucky
  • Pennsylvania
  • New Jersey
  • United States Tax Court
  • United States Claims Court
  • United States Court of Appeals, Third Circuit


  • Woodward/White’s The Best Lawyers in America® Public Finance Law, 2007-present
    Best Lawyers® 2014 Louisville Public Finance Law “Lawyer of the Year”
  • Fellow, American College of Bond Counsel
  • Highest Professional Rating (AV®) by Martindale-Hubbell
  • Recognized as one of the “Top Lawyers” in the area of Project Finance Law and Public Finance Law by Louisville Magazine, March 2014
  • Kentucky Super Lawyers® 2013-2024


  • Louisville and Kentucky Bar Associations
  • National Association of Bond Lawyers


  • Kentucky Opera: Treasurer, Chair of Finance Committee, Board of Directors
  • Chairman, Cultural Partners Supporting Organization (nonprofit organization providing centralized management services to Louisville Orchestra, Kentucky Opera, and Stage One: The Louisville Children’s Theatre)
  • Congregation Adath Jeshurun: Board of Directors, President (1990-1992), General Counsel