Stephen D. Berger


P 502-562-7299

F 502-589-0309


400 West Market Street

Suite 2000

Louisville, KY 40202

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 law.

  • Representative Matters 
    • $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 - Interest rate swap novation hedging outstanding $9,050,000 County of Boyle Kentucky College Refunding Revenue Bonds, Series 2008 (Centre College Project), qualified interest rate hedge.
    • 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
    • Centre College of Kentucky
    • City of Danville, Kentucky
    • Jennie Stuart Medical Center
    • Goodwill Industries of Kentucky
    • Louisville Convention & Visitors Bureau
  • Professional Experience 
    • Attorney-Adviser to Judge Theodore Tannenwald, Jr., U.S. Tax Court (1972-1974)
  • Honors 

    • Woodward/White’s The Best Lawyers in America® Public Finance Law, 2007-2021
      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® 2013-2020
  • Education 

    1972 - J.D., cum laude, University of Pennsylvania

    1969 - B.A., cum laude, University of Pennsylvania

    1969 - B.H.L., cum laude, Gratz College

    1967-1968, Hebrew University, Jerusalem, Israel

  • Publications 
  • Presentations 
  • Professional Activities and Memberships 
    • Louisville and Kentucky Bar Associations
    • National Association of Bond Lawyers
  • Admissions 
    • Kentucky
    • Pennsylvania
    • New Jersey
    • United States Tax Court
    • United States Claims Court
    • United States Court of Appeals, Third Circuit
  • 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
  • Languages 
    • Fluent in Hebrew
    • Conversant in Arabic