I represent investors, developers, and other participants in tax credit and renewable energy transactions, advising on the federal tax considerations that inform the structuring, financing, and monetization of tax credits. My experience includes investment tax credit qualification and basis analysis under §48 and §48E of the Internal Revenue Code, credit monetization through §6417 elective pay and §6418 transfers, partnership allocations under §§704(b) and 704(c), and tax equity structures. I have worked on renewable energy projects involving geothermal and solar technologies, including analyzing qualifying costs and credit basis, addressing partnership and capital account considerations, and supporting the transfer and utilization of federal tax credits. I also draw on prior corporate transactional experience involving business acquisitions, succession transactions and real estate matters, bringing a broader transactional perspective to the structuring and execution of tax-driven investments.
My Approach
I’ve always been drawn to complex problems. I grew up with a love of math and numbers; over time, that interest evolved into a fascination with tax law and the way its technical rules can shape the economics of a transaction. I enjoy taking complicated tax concepts, understanding how the pieces fit together, and translating them into practical guidance that helps my clients move their transactions forward.
Before joining Winthrop, I worked as a tax consultant, where I often came in after a tax credit deal had closed. My job was to confirm that the credits actually held up: that the equipment qualified, that the costs behind the credit were supported, and that the paperwork would stand up if anyone looked closely. That experience reinforced my desire to work with clients on the front end, applying that perspective so the tax analysis is right from the outset and helping my clients understand not only what the tax rules require, but how those rules affect the larger transaction. I also recognize that clients come to us with different levels of familiarity with tax, so I make it my mission to communicate complex issues in a way that gives each client the information they need to make informed decisions.
Outside of work, I enjoy playing competitive tennis and cooking, particularly trying new recipes and learning about different cultures through food.
Practice Areas
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Tax Planning & Transactions