Cheryl O’Donnell Guth has practiced in the areas of municipal finance, commercial real estate financing and employee benefits since 1985. She serves as counsel to governmental issuers, conduit borrowers, underwriters and banks in connection with all types of tax-exempt and taxable bond financings, including general obligation bonds, revenue bonds for governmentally owned facilities, refunding bonds, tax increment bonds, special taxing district bonds and equipment leases.
She also regularly represents trustees in public finance transactions, as well as in connection with bond defaults and workouts. Cheryl also practices in the area of employee benefits, focusing exclusively on governmental pension plans and other employee benefits for governmental workers.
She regularly advises clients regarding all aspects of administering pension plans, deferred compensation plans, cafeteria plans and OPEB trust funds, including investment of plan assets, qualified domestic relations orders, governmental pick-up plans and tax code compliance.
She also has experience in the unique issues facing governmental plan sponsors, including fiduciary responsibilities of plan trustees, collective bargaining issues and constitutional limitations on decreases in benefits.
- Bond counsel to issuer of $40 million tax increment/special tax bonds relating to mixed use development projects.
- Representation of municipal authority in connection with acquisition of golf courses and refinancing of tax-exempt golf system bonds.
- Advice to multi-jurisdictional governmental authority in connection with operation and management of bond financed facilities.
- Representation of bond trustee in connection with administration of defaulted bond issue and solicitation of bondholder approval of early redemption/refinancing.
- Counsel to national senior housing provider in connection with general corporate and federal tax matters and multistate acquisition financings.
- Representation of county in connection with withdrawal from state pension system and adoption of new pension plans.
- University of Maryland Francis King Carey School of Law, JD, Executive Editor, Maryland Law Review, 1985
- Towson University, BA, with Honors, 1982
Admissions : Maryland
- Member, National Association of Bond Lawyers
- Member, Maryland Government Finance Officers Association
- Member, Board of Trustees, CenterStage, 2008-present
- Member, Howard Community College Campaign Council, FY2011-2012
- Member, Howard County Golf Advisory Committee, 2003-2008
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