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Public Finance and Banking Attorney

Susan is a co-leader of the Banking, Finance and Restructuring Practice Team. She has extensive experience in the public finance area. She has served as bond counsel to the State of Michigan, its departments and authorities, as well as to many cities, counties, villages, townships, school districts, community colleges, district libraries, other public authorities and Indian tribes. In addition to serving as bond counsel, Susan has also served as underwriter’s counsel, bank counsel, tax counsel and obligor’s counsel for numerous tax-exempt financings, including governmental obligations and private activity bonds for manufacturing facilities and qualified 501(c)(3)bonds.

Susan also represents financial institutions in negotiating and documenting the direct purchase or letter of credit backing for both tax-exempt and taxable bonds/notes, including conduit bond and note transactions issued by state and local authorities for the benefit of higher education, hospital and other nonprofit organizations, pooled revenue note transactions, and State Revolving Fund match bonds and bond anticipation notes. In addition, Susan also works with financial institutions in the direct purchase of bonds and notes from governmental entities including, but not limited to, counties, cities, school districts and authorities. She also represents lenders in providing a variety of taxable loans to governmental and nonprofit organizations.

For more information, please contact Sue Wyngaarden at 616/336-6563 or


Honors & Recognitions

Best Lawyers in America® in multiple categories since 2003

Best Lawyers in America®, Women in the Law Spring Business Edition, Banking and Finance Law, Public Finance Law, 2017

Grand Rapids Magazine's Top Lawyers, Public Finance Law; Municipal Law, 2019 and 2020

Leading Lawyers, Public Finance Law

Martindale-Hubbell® Distinguished™ Peer Review Rated

Michigan Super Lawyers® since 2006

Professional Affiliations

Michigan Council of School Attorneys

Michigan Women in Finance, past president and member of Board of Directors, 2005 - 2010

National Association of Bond Lawyers

State Bar of Michigan: Taxation Section; Public Corporation Section

Community Involvement

Holland Home: Audit Committee; Governance and Compliance Committee

News & Publications



Duke University School of Law
Durham, North Carolina
J.D., 1983

University of Alberta
Edmonton, Alberta, Canada
B.A., magna cum laude, 1980

Bar Admissions

  • Michigan

Court Admissions

  • All Michigan state courts
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