Kenneth R. Luttinger

Kenneth R. Luttinger represents hospitals, 501(c)(3) healthcare organizations, lenders and underwriters in tax-exempt and taxable financings. A tax lawyer specializing in 501(c)(3) organizations, Ken combines his public finance and tax expertise to represent healthcare systems in corporate reorganizations, acquisitions and other corporate transactions.

Ken has been selected for inclusion in The Best Lawyers in America® consistently since 2013 under the Public Finance Law category. In 2022, he was selected as The Best Lawyers in America® Public Finance Law "Lawyer of the Year" in Pittsburgh. He has also been selected to Pennsylvania Super Lawyers on several occasions.

• Served as bond counsel and underwriter's counsel in various 501(c)(3) financings for charter schools
• Acted as bond counsel, borrower’s counsel and underwriters’ counsel in numerous transactions for major health care and educational organizations and obligated groups involving financing new capital projects, refunding's and acquisitions, mergers and liquidations
• Represented municipal and parking authorities in connection with the monetization of public assets in P3s and in the acquisition and disposition of infrastructure
• As bond counsel, developed the first pooled financing program for industrial development projects in Pennsylvania
• Represented many hospitals, universities and other tax-exempt entities in developing and implementing plans for corporate reorganization, joint ventures, mergers, acquisitions and dissolutions
• Served as bond counsel in numerous economic development projects including tax increment financings of infrastructure and a unique Neighborhood Improvement Zone financing structure for the City of Allentown, Pa.
• As counsel to a private developer and special tax counsel, designed and implemented a lease/leaseback transaction that financed the adaptive reuse of a historic jail into a court facility utilizing certificates of participation in an annual appropriation lease
• Represented issuers and conduit borrowers in negotiations with the Internal Revenue Service in various tax controversies

Prior to entering the private practice of law, Ken was employed by the Internal Revenue Service in its national office in Washington, D.C. and then by an international accounting firm.