L. Todd Gibson


Todd’s practice focuses on tax-exempt health care finance and debt-related derivatives. He has more than 15 years of experience as underwriter’s, borrower’s, bond, and bank counsel in non-profit health care and other 501(c)(3) financings. He has also served as bond and borrower’s counsel for multi-facility health systems and county and community hospitals and underwriter and bank counsel to large and small banks.

He also has more than 20 years of experience negotiating International Swaps and Derivatives Association (ISDA) master agreements, trade confirmations, and credit support documentation.

Todd’s legal career has included working as a vice president in global foreign exchange at Merrill Lynch & Co., where he directed credit and product risk management of the New York institutional foreign exchange sales and trading desk, structured foreign exchange prime brokerage agreements, and negotiated ISDA master agreements.


  • Case Western Reserve University School of Law  (J.D., 1996)
  • Case Western Reserve University  (M.B.A., 1996)
  • Denison University  (B.A., 1991)
    • Economics

Bar Admissions

  • Ohio
  • New York


  • National Association of Bond Lawyers