Public & Project Finance

Recent News:

Public Finance Practice Earns Top Recognition in Chambers USA 2024 Guide

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 96 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2024 edition; of those, 19 lawyers have been recognized nationally. More

The Public & Project Finance team at Cozen O’Connor is a recognized leader in the field. Our attorneys negotiate financings and refinancings on behalf of government, nonprofit sector, and private sector entities in order to fund major infrastructure, education, housing, senior living, health care, energy, and economic development projects. We have experience serving as bond counsel, underwriters' counsel and borrower's counsel in all manner of transactions, including tax-exempt and taxable bonds, debt restructuring, off-balance sheet financings, securitizations, and derivatives. Over the past decade, attorneys from our group have participated in transactions that exceed approximately $59 billion in aggregate principal amount. In addition, we represent public finance industry participants in related compliance and regulatory matters. 

Cozen O’Connor has a team of attorneys dedicated to this practice. Few large firms have committed to public and project finance law to nearly the same extent. At Cozen O’Connor, we don’t do this work part time or juggle a multimillion-dollar bond issue with an initial public offering. Our public and project finance attorneys do public and project finance deals. Period.

That single-minded focus directly benefits clients. For one thing, it means that the practice operates with optimal efficiency. It also means that our attorneys are fully versed in current legal and regulatory trends and steeped in the particulars of public and project finance law. They have command of the relevant state and federal statutes and a thorough knowledge of how tax and securities law will impact financings. In many ways, public and project finance is an insiders’ game. Cozen O’Connor attorneys are fluent in the vernacular and can serve clients both as interpreter and guide.

Through years of dedicated practice, the firm’s Public & Project Finance team has developed exceptionally strong relationships with government officials, leaders of public and private institutions, financial advisers, and underwriters. We also enjoy tremendous credibility with other working group members, which enables us to move big deals along expeditiously.

SERVICES

  • Facilitate tax-exempt and taxable financings (general obligation bonds, revenue bonds, and short-term notes)
  • Assist with debt restructurings and conversions
  • Draft operative legal documents and offering documents
  • Conduct due diligence
  • Prepare blue sky memoranda
  • Design bond pool programs
  • Advise clients on municipal swaps and other derivative products
  • Draft disclosure agreements and counsel on continuing disclosure obligations
  • Address Municipal Securities Rulemaking Board questions and issues

CLIENTS

We represent issuers, underwriters, and borrowers involved in financing the development, construction and operation of capital projects. Our diverse pool of clients includes:

  • States, counties, cities, school districts, authorities, and other governmental and quasi-governmental entities
  • Educational institutions, including colleges, universities, secondary, and charter schools
  • Entrepreneurial companies conducting urban economic development projects
  • Health care entities, including hospitals, continuing care retirement communities, nursing homes, and assisted living facilities
  • Sports facility and sports team stakeholders
  • Underwriters and lenders to major capital projects
  • Other nonprofits
  • Developers
  • Trustees
  • Swap counterparties

TEAM

The Public & Project Finance team at Cozen O’Connor has been ranked among the top state bond and underwriters’ counsel by independent rating institutions. Underlying this success is our attorneys’ experience in the legal and public sectors. Our attorneys have served on high-profile government advisory panels, boards of regional finance authorities, and are members of the National Association of Bond Lawyers and the Pennsylvania Association of Bond Lawyers. They also lead efforts for greater diversity in the legal profession. The group's chair is a founding member of a nonprofit that provides educational and networking opportunities for female public finance professionals. 

In Public & Project Finance, timing is critical. We are accustomed to working on deals with numerous players and competing deadlines, and we understand the importance of moving quickly to capture the benefits of a favorable rate environment. As part of our commitment to keeping pace with clients’ business needs, attorneys make themselves available around the clock. In addition, the public and project finance attorneys cultivate strong working relationships with members of the firm’s tax, health care, real estate, and bankruptcy groups so that they are always able to provide comprehensive counsel. At Cozen O’Connor, we strive to balance speed and prudence for the clients’ benefit.

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Experience

Publications

Cybersecurity Disclosure Guidance for Municipal Bonds [Alert]

December 07, 2023

Scott Mehok discusses new SEC rules requiring public companies to disclose material cybersecurity incidents and annual cybersecurity risk management strategies.

Top (Bottom?) Ten of Tax Headaches (Challenges) for Municipal Bond Issuers

August 31, 2023

In this article, Mark outlines ten examples of challenges, ranging from limiting bank qualifications for debt service savings, and handling arbitrage earnings and swap termination payments, to addressing private use of bond-financed property and managing bond-financed property.

It Might Not Be That Hard Being Green in the Muni Market [The Ledger]

September 01, 2021

Mark Vacha authored an article in the 2021 Winter Issue of The Ledger for the Government Finance Officers Association of Pennsylvania discussing the differences between green bonds and traditional bonds.

Current Labors to Build a Post-LIBOR Marketplace

December 10, 2020

Mark Vacha authored an article in the 2020 Fall Issue of The Ledger for the Government Finance Officers Association of Pennsylvania addressing the current labors to build a post-London Interbank Offered Rate (LIBOR) marketplace.

IRS’ LIBOR Fallback Guidance Provides Limited Reissuance Relief to Tax-Exempt Bond Issuers [Alert]

October 26, 2020

Chris Compton and Jerry Spector discuss IRS proposed regulations allowing the replacement of a LIBOR based rate associated with tax-exempt debt and financial contracts such as swaps with a fallback rate without triggering a reissuance.

A Survey of Selected Recent SEC Guidance Helpful for Municipal Securities Disclosure

August 20, 2020

Mark Vacha authored an article published in The Ledger, that provides issuers with an overview of a sampling of recent SEC guidance for purposes of disclosure for public bond and other debt offerings.

The municipal market needs advance refundings back [The Bond Buyer]

July 28, 2020

Suzanne Mayes discusses the impacts the COVID-19 pandemic has had on the U.S. tax-exempt bond market.

Regulatory Relief Granted to Issuers of Tax-Exempt Bonds in Response to the COVID-19 Pandemic

May 06, 2020

Jerry Spector discusses multiple notices and guidance issued by the Treasure and the IRS that impact the bond market.

There’s A New Investor that’s Come to Town in the Municipal Debt Markets

March 30, 2020

Mark Vacha and Scott Mehok discuss the framework for the U.S. Treasury and Federal Reserve System to introduce supra-institutional investors into the municipal securities markets created by the CARES Act.

In The News

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

Cozen O'Connor's Corporate Practice Selected as a 2024 Best Corporate Practice of the Year Finalist by The American Lawyer

September 05, 2024

Cozen O’Connor is pleased to announce that the firm’s Corporate Practice has been selected by The American Lawyer as a 2024 Best Corporate Practice of the Year finalist for 2024.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys in its Best Lawyers in America 2025 Edition

August 15, 2024

Best Lawyers selected 242 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2025 edition of The Best Lawyers in America and Best Lawyers: Ones to Watch in America.

31 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 11, 2024

Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5 percent of attorneys are named Super Lawyers; only 2.5 percent of attorneys are listed as Rising Stars.

Nearly 100 Cozen O’Connor Lawyers, 27 Practices Earn Top Recognition in Chambers USA 2024 Guide

June 10, 2024

Chambers USA rankings are based on an “assessment of a firm’s work and opinions from external market sources, with an emphasis on client feedback.” In order to be ranked in the guide, lawyers and firms must demonstrate “sustained excellence.”

Cozen O’Connor’s Public & Project Finance Group Lands Veteran Finance Attorney Christopher J. Rayl

February 20, 2024

For over three decades Rayl has negotiated financings and refinancings on behalf of government, nonprofit, and private sector entities looking to fund major economic development projects.

Cybersecurity Disclosure Guidance for Municipal Bonds [Alert]

December 07, 2023

Scott Mehok discusses new SEC rules requiring public companies to disclose material cybersecurity incidents and annual cybersecurity risk management strategies.

Jeffrey Mills Appointed to the Washington County Government Transition Team by Commissioner Sherman and Commissioner-Elect Janis

December 06, 2023

PITTSBURGH, December 6, 2023 – Jeffrey A. Mills, a member of Cozen O’Connor’s Real Estate Practice, has been appointed to the Washington County Commissioner’s transition team by Commissioner Nick Sherman and Commissioner-Elect Electra Janis. Mills and other transition team members have been tasked with assessing the efficiency of the county's government.

Top (Bottom?) Ten of Tax Headaches (Challenges) for Municipal Bond Issuers

August 31, 2023

In this article, Mark outlines ten examples of challenges, ranging from limiting bank qualifications for debt service savings, and handling arbitrage earnings and swap termination payments, to addressing private use of bond-financed property and managing bond-financed property.

Law360 Names Cozen O’Connor a Pennsylvania Powerhouse

August 23, 2023

Cozen O’Connor was previously named a Pennsylvania Powerhouse in 2022, 2018, and 2014.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

21 Cozen O’Connor Attorneys Recognized as New York Super Lawyers and Rising Stars

October 03, 2022

Super Lawyers has named 21 Cozen O'Connor attorneys to its 2022 New York Metro Super Lawyers and Rising Stars lists.

Six Cozen O’Connor Lawyers Named 2023 “Lawyers of the Year” by Best Lawyers

August 22, 2022

Geoffrey Ferrer, James Forsyth, J. Bruce Maffeo, Suzanne Mayes, Jason Shargel, and Anna Wermuth received the highest annual ratings from their peers.

Suzanne Mayes Selected as a Recipient of City & State PA’s Above & Beyond Awards

March 23, 2022

Cozen O’Connor is pleased to announce that Suzanne Mayes, co-chair of the firm’s Business Law Department and co-chair of the firm’s Public & Project Finance Group, has been selected as a recipient of City & State PA’s Above & Beyond Awards.

Deals of the Year 2021 North America: The winners podium.

March 04, 2022

The New York State Thruway Service Areas Project was named Deal of the Year by Proximo Infra.

The Bond Buyer Selects Cozen O’Connor Transaction as P3 Deal of the Year

January 05, 2022

Cozen O’Connor is proud to have served as lead bond counsel in the recently announced Bond Buyer 2021 Public-Private Partnership (P3) Financing Deal of the Year.

It Might Not Be That Hard Being Green in the Muni Market [The Ledger]

September 01, 2021

Mark Vacha authored an article in the 2021 Winter Issue of The Ledger for the Government Finance Officers Association of Pennsylvania discussing the differences between green bonds and traditional bonds.

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

47 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 28, 2021

Super Lawyers has selected 47 Cozen O'Connor attorneys to the 2021 Pennsylvania Super Lawyers and Rising Stars lists.

82 Cozen O’Connor Lawyers, 19 Practices Earn Top Recognition in Chambers USA 2021 Guide

May 26, 2021

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 82 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2021 edition; of those, 15 lawyers have been recognized nationally.

Current Labors to Build a Post-LIBOR Marketplace

December 10, 2020

Mark Vacha authored an article in the 2020 Fall Issue of The Ledger for the Government Finance Officers Association of Pennsylvania addressing the current labors to build a post-London Interbank Offered Rate (LIBOR) marketplace.

Suzanne Mayes Awarded 2020 Freda Johnson Award Recipient for Trailblazing Women in Public Finance

November 10, 2020

Philadelphia – November 10, 2020 – Suzanne Mayes, co-chair of Cozen O’Connor’s Business Law Department and co-chair of the firm’s Public & Project Finance Practice, has been selected as a 2020 Freda Johnson Trailblazing Women in Public Finance by the Northeast Women in Public Finance and The Bond Buyer.

IRS’ LIBOR Fallback Guidance Provides Limited Reissuance Relief to Tax-Exempt Bond Issuers [Alert]

October 26, 2020

Chris Compton and Jerry Spector discuss IRS proposed regulations allowing the replacement of a LIBOR based rate associated with tax-exempt debt and financial contracts such as swaps with a fallback rate without triggering a reissuance.

A Survey of Selected Recent SEC Guidance Helpful for Municipal Securities Disclosure

August 20, 2020

Mark Vacha authored an article published in The Ledger, that provides issuers with an overview of a sampling of recent SEC guidance for purposes of disclosure for public bond and other debt offerings.

200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 20, 2020

Best Lawyers selected 200 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2021 edition of The Best Lawyers in America© (Copyright 2020 by Woodward/White, Inc., of Aiken, SC).

The municipal market needs advance refundings back [The Bond Buyer]

July 28, 2020

Suzanne Mayes discusses the impacts the COVID-19 pandemic has had on the U.S. tax-exempt bond market.

Fifty-Eight Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 05, 2020

Super Lawyers has selected 58 Cozen O'Connor attorneys to the 2020 Pennsylvania Super Lawyers and Rising Stars lists.

63 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2020 Guide

May 14, 2020

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 63 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2020 edition.

Regulatory Relief Granted to Issuers of Tax-Exempt Bonds in Response to the COVID-19 Pandemic

May 06, 2020

Jerry Spector discusses multiple notices and guidance issued by the Treasure and the IRS that impact the bond market.

There’s A New Investor that’s Come to Town in the Municipal Debt Markets

March 30, 2020

Mark Vacha and Scott Mehok discuss the framework for the U.S. Treasury and Federal Reserve System to introduce supra-institutional investors into the municipal securities markets created by the CARES Act.

Contacts

Suzanne S. Mayes

Co-Chair, Business Law Department
Chair, Public & Project Finance

smayes@cozen.com

(215) 665-6922

People

Awards

Cozen O’Connor Recognized as a “Best Law Firm” in 31 Practice Areas Nationwide, 54 Practice Areas Regionally

November 07, 2024

In 2024, Best Lawyers received more than 100,000 client references and observed a 65% increase in client participation in their survey.

Cozen O'Connor's Corporate Practice Selected as a 2024 Best Corporate Practice of the Year Finalist by The American Lawyer

September 05, 2024

Cozen O’Connor is pleased to announce that the firm’s Corporate Practice has been selected by The American Lawyer as a 2024 Best Corporate Practice of the Year finalist for 2024.

31 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 11, 2024

Each candidate is evaluated on 12 indicators of peer recognition and professional achievement. Only 5 percent of attorneys are named Super Lawyers; only 2.5 percent of attorneys are listed as Rising Stars.

Nearly 100 Cozen O’Connor Lawyers, 27 Practices Earn Top Recognition in Chambers USA 2024 Guide

June 10, 2024

Chambers USA rankings are based on an “assessment of a firm’s work and opinions from external market sources, with an emphasis on client feedback.” In order to be ranked in the guide, lawyers and firms must demonstrate “sustained excellence.”

Law360 Names Cozen O’Connor a Pennsylvania Powerhouse

August 23, 2023

Cozen O’Connor was previously named a Pennsylvania Powerhouse in 2022, 2018, and 2014.

Best Lawyers Honors More Than 200 Cozen O'Connor Attorneys to its Best Lawyers in America 2024 Edition

August 17, 2023

Best Lawyers selected 232 Cozen O’Connor lawyers from 24 of the firm’s U.S. offices for inclusion in the 2024 edition of The Best Lawyers in America.

21 Cozen O’Connor Attorneys Recognized as New York Super Lawyers and Rising Stars

October 03, 2022

Super Lawyers has named 21 Cozen O'Connor attorneys to its 2022 New York Metro Super Lawyers and Rising Stars lists.

Suzanne Mayes Selected as a Recipient of City & State PA’s Above & Beyond Awards

March 23, 2022

Cozen O’Connor is pleased to announce that Suzanne Mayes, co-chair of the firm’s Business Law Department and co-chair of the firm’s Public & Project Finance Group, has been selected as a recipient of City & State PA’s Above & Beyond Awards.

The Bond Buyer Selects Cozen O’Connor Transaction as P3 Deal of the Year

January 05, 2022

Cozen O’Connor is proud to have served as lead bond counsel in the recently announced Bond Buyer 2021 Public-Private Partnership (P3) Financing Deal of the Year.

More Than 205 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 19, 2021

Best Lawyers selected 210 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2022 edition of The Best Lawyers in America.

47 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 28, 2021

Super Lawyers has selected 47 Cozen O'Connor attorneys to the 2021 Pennsylvania Super Lawyers and Rising Stars lists.

82 Cozen O’Connor Lawyers, 19 Practices Earn Top Recognition in Chambers USA 2021 Guide

May 26, 2021

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 82 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2021 edition; of those, 15 lawyers have been recognized nationally.

Suzanne Mayes Awarded 2020 Freda Johnson Award Recipient for Trailblazing Women in Public Finance

November 10, 2020

Philadelphia – November 10, 2020 – Suzanne Mayes, co-chair of Cozen O’Connor’s Business Law Department and co-chair of the firm’s Public & Project Finance Practice, has been selected as a 2020 Freda Johnson Trailblazing Women in Public Finance by the Northeast Women in Public Finance and The Bond Buyer.

200 Cozen O’Connor Attorneys Named Best Lawyers and Ones to Watch By The Best Lawyers In America

August 20, 2020

Best Lawyers selected 200 Cozen O’Connor lawyers from 23 of the firm’s nationwide offices for inclusion in the 2021 edition of The Best Lawyers in America© (Copyright 2020 by Woodward/White, Inc., of Aiken, SC).

Fifty-Eight Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

June 05, 2020

Super Lawyers has selected 58 Cozen O'Connor attorneys to the 2020 Pennsylvania Super Lawyers and Rising Stars lists.

63 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2020 Guide

May 14, 2020

Chambers USA, the leading annual guide to the top lawyers and law firms in the United States, has ranked 63 Cozen O’Connor lawyers as leaders in their respective fields in the guide’s 2020 edition.

Cozen O’Connor Recognized As a Best Law Firm in 24 Practice Areas Nationwide, 106 Practice Areas Regionally

November 05, 2019

The U.S. News – Best Lawyers “Best Law Firms” rankings are based on a rigorous evaluation process that includes the collection of client and lawyer evaluations and peer review from leading attorneys in their field.

138 Cozen O’Connor Attorneys Named to the Best Lawyers in America

August 28, 2019

Best Lawyers selected 138 Cozen O’Connor lawyers from 21 of the firm’s national offices for inclusion in the 2020 edition of The Best Lawyers in America.

64 Cozen O'Connor Attorneys Named Pennsylvania Super Lawyers and Rising Stars

May 21, 2019

Super Lawyers has selected 64 Cozen O'Connor attorneys to the 2019 Pennsylvania Super Lawyers and Rising Stars lists.

57 Cozen O’Connor Lawyers, 16 Practices Earn Top Recognition in Chambers USA 2019 Guide

April 25, 2019

Chambers USA, the leading annual guide to the top lawyers and law firms in the USA, has ranked 57 Cozen O’Connor lawyers as leaders in their respective fields in the Guide’s 2019 edition.

125 Cozen O’Connor Attorneys Named to the Best Lawyers in America

August 22, 2018

One hundred twenty-five Cozen O’Connor lawyers from 20 of the firm’s national offices have been selected for inclusion in the 2018 edition of The Best Lawyers in America.

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