Kester K. So


Education & Credentials


University of Michigan

A.B., 1977
  • With High Distinction

University of California, Hastings College of the Law

J.D., 1980
  • Review Editor, Hastings Constitutional Law Quarterly, 1979-1980

Bar Admission

  • Michigan


  • Best Lawyers in America®
    •  Municipal, Public Finance, Energy and Utilities Law, 2012-2023
    • "Lawyer of the Year," Utilities Law, 2021
    • "Lawyer of the Year," Public Finance Law, 2015, 2020  
    • "Lawyer of the Year," Municipal Law and Public Finance Law, 2016, 2022
  • Michigan Super Lawyers®
    • Government Finance Law, 2014-2022
  • Michigan Lawyers Weekly
    • "Leader in the Law," 2013
  • American College of Bond Counsel
    • Fellow

Representative Clients

  • Michigan Department of Transportation
  • Michigan Municipal Electric Association
  • Michigan Public Power Agency (and various members)
  • Michigan Finance Authority
  • State of Michigan
  • State Building Authority
  • Goldman Sachs & Co.
  • JPMorgan Securities LLC
  • Merrill Lynch & Co.
  • City of Lansing (EDC, TIFA, Brownfield, utility)
  • Michigan Municipal League

Prominent Assignments

Bond counsel to Michigan Public Power Agency, various municipal electric utilities and independent power producers; financed large electric generating stations, transmission and associated facilities.

Bond counsel to the Michigan State Building Authority; financed state office and university and community college facilities; developed the first commercial paper programs in the State.

Bond counsel to the Michigan Finance Authority involving tobacco securitizations, unemployment compensation, state revolving fund, school bond loan fund.

General counsel to Michigan Public Power Agency and Michigan Municipal Electric Association.

Bond counsel to McLaren Obligated Group, Henry Ford Health System and Botsford Obligated Group, among others; health care facility financings and refundings.

Bond counsel to Michigan Strategic Fund involving cogeneration and solid waste financings.

Argued before the Supreme Court in favor of the constitutionality of new TIFA legislation.

Amicus curiae briefs in appellate courts on financing issues.

Counsel to cogeneration clients in one of the largest consolidated cases before the Michigan Public Service Commission.

Underwriter's counsel to Goldman Sachs & Co., J.P. Morgan Securities Inc., and Merrill Lynch & Co. and other national and regional underwriters.

Professional Involvement

  • State Bar of Michigan, Member (Government Law, Real Property Law, and Health Care Law Sections; Former Chairperson of the Public Corporation Law Section Council, now known as Government Law Section)
  • Ingham County Bar Association, Member
  • Member of the Hall of Justice Committee of the State Bar, by appointment of the State Bar President
  • National Association of Bond Lawyers, Member
  • Former editor and contributor to the Public Corporation Law Quarterly

Community Involvement

  • Appointed by the Governor to the Council on Labor and Economic Growth
  • Appointed by the Governor to the Talent Investment Board


  • Extern to Justice Marc Poche, California Court of Appeals, First District, Division Four, 1980
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