Mariana Diosa-Cosme

Overview

Clients and colleagues appreciate Mariana’s responsiveness, organization, and ability to translate complex concepts into clear guidance. Known for her positive, collaborative approach, she brings energy and focus to every engagement, helping clients achieve their business and financing goals with confidence and efficiency.

Mariana Diosa-Cosme (nee Diosa-Gomez is an associate at Dilworth Paxson’s Corporate and Public Finance Practice. She advises clients across a range of transactions involving private and public financing and corporate matters. Mariana works with municipalities, authorities, school districts, higher education facilities, and hospitals, on financings involving tax-exempt and taxable general obligations, revenue bonds, bond anticipation notes, tax anticipation notes, and New Jersey Infrastructure Bank loans. She serves as  Underwriter’s counsel on a variety of public finance transactions. Mariana assists non-profit organizations, private companies, lenders and investors with mergers and acquisitions, capital and debt financing transactions, and corporate governance matters.

Mariana is valued for her precision and reliability in managing the details of complex transactions. She plays a key role in coordinating timelines, maintaining closing schedules, and ensuring that projects progress smoothly from initial structuring through completion. She has led and supported bond transactions in both New Jersey and Pennsylvania. Clients and colleagues rely on her to keep matters organized and on track while maintaining clear and consistent communication throughout. Her practical, solutions-oriented style reflects a balance of technical skill, responsiveness, and approachability.

Building on her background in tax and transactional work, Mariana brings a strong analytical and technical foundation to her public finance practice. She regularly assists with the drafting and interpretation of complex bond and tax documents and is developing deep experience in the application of federal tax code Section 103, which governs tax-exempt financings. Her prior work in tax M&A at a Big Four accounting firm and her LL.M. in Taxation provide her with a nuanced understanding of how financial, regulatory, and tax considerations intersect in public finance transactions. This combined legal and financial perspective allows her to identify issues early, structure transactions efficiently, and contribute valuable insight to clients and deal teams alike. Mariana also contributes to the firm’s pro bono efforts, volunteering with the Legal Clinic for the Disabled’s Life Planning Documents Clinic to prepare wills and estate planning documents for those in need.