Mary Nash K. Rusher Partner

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Mary Nash is the former managing partner of McGuireWoods’ Raleigh office. She works closely with local governments, nonprofits and others to finance capital improvements using tax advantage financing, primarily tax-exempt bonds. Her work includes financings for educational institutions, including public and private K-12 schools, charter schools, and public and private colleges and universities.

She assists local governments and nonprofits in traditional tax-exempt financings of capital projects, as well as more innovative financings that involve public-private partnerships, synthetic tax increment financing and new markets tax credits.

Mary Nash has been involved in nearly all of the affordable housing bond issues in the state over the past decade that involve tax exempt bonds and 4% tax credits, and she continues to work with local governments to find innovative ways to provide more affordable housing in North Carolina.

The best part of her practice is working with public and private borrowers to find ways to provide needed infrastructure and capital improvements using creative and cost-effective financing tools. “It is satisfying to know that when we finish a deal, something will be built that the community needs,” she said.


  • Acted as bond counsel and underwriter’s counsel for public finance issues, including, cities, counties (and related school boards), regional authorities, state agencies, public and private universities, private schools, housing authorities.
  • Acted as bond counsel and bank counsel for numerous privately placed bank loans to cities, counties, school districts and other public entities.
  • Acted as borrower’s counsel, lender’s counsel and underwriter’s counsel in new markets tax credit transactions to finance, among others, several public schools, a city arts center and theater, a manufacturing facility, a hospital addition, a biotech center, a YMCA facility, a downtown community facility and a charter school.
  • Acted as bond counsel for numerous industrial development bonds (formally known as qualified small issue bonds) and exempt facility bonds (including solid waste disposal bonds) in North Carolina.