Kenneth R. Luttinger’s practice concentrates on public finance and finance and corporate transactions for 501(c)(3) organizations and governmental entities, including public private partnerships (P3). Ken serves as bond counsel and as counsel to underwriters, borrowers, banks (as lender or direct purchaser and as letter of credit issuer), trustees and issuers in public finance transactions of all kinds, including transactions regarding hospitals and health care facilities, charter schools, universities, transportation, parking, infrastructure, industrial and economic development, student loans, tax increment financings and general obligation financings for local governmental units.
Ken has been selected to The Best Lawyers in America® in public finance from 2015-2018. 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.
New England School of Law, J.D., 1977, magna cum laude
Boston University School of Law, LL.M., 1978
State University of New York at Stony Brook, B.A., 1973
Allegheny County Bar Association
American Bar Association Section of International Law
National Association of Bond Lawyers
National Health Lawyers Association