Stephen D. Berger

Partner

sberger@wyattfirm.com

502.562.7299 O

502.589.0309 F

Louisville, KY

How do you achieve success for clients?

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

Practices and Industries

Education Public Finance & Economic Development Nonprofit Institutions Bankruptcy & Creditors’ Rights Sustainability

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.

REPRESENTATIVE MATTERS

$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.

REPRESENTATIVE CLIENTS

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

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

ADMISSIONS

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

HONORS

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

PROFESSIONAL ACTIVITIES AND MEMBERSHIP

Louisville and Kentucky Bar Associations
National Association of Bond Lawyers

CIVIC INVOLVEMENT

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

PUBLICATIONS

“Manager’s Special: IRS Issues New Rules on Management Contracts for Tax-Exempt Bond Projects,” Louisville Bar Briefs (March 2017)
Tax Incentives for Business Location and Expansion
“HB 819 Local Government Debt Act,” Municipal Law News (October 1996)
“Mortgage Credit Certificates,” Municipal Law News (June 1992)

PRESENTATIONS

“Establishment and Free Exercise Clause Issues in School Financings,” Bond Attorneys’ Workshop, National Association of Bond Lawyers, September 2016
“Water Infrastructure Financing: WIFIA and P3,” Kentucky League of Cities & Kentucky American Water “Water Infrastructure Summit,” October 2015
“Charter School and Other Educational Facility Financings,” Bond Attorneys’ Workshop, National Association of Bond Lawyers, September 2015
“Using Industrial Revenue Bonds To Obtain Property Tax Abatement For An Economic Development Project In Kentucky,” presentation to the Kentucky Network for Development, Leadership and Engagement, January 28, 2015
“Using Industrial Revenue Bonds To Obtain Property Tax Abatement For An Economic Development Project In Kentucky,” presentation to the Kentucky Association for Economic Development, July 24, 2014
“The Kentucky Business Investment Program – Tax Incentives for Business Location and Expansion in Kentucky,” In-House Counsel Seminar, June 2011
Panelist and Panel Chair: “Tax Exempt Financing for Educational and Cultural Facilities,” Bond Attorneys’ Workshop, National Association of Bond Lawyers, 2004-2014.