Emily’s practice focuses on federal and state tax matters, with particular emphasis on renewable energy investment, energy tax credits, financing transactions and corporate and partnership tax planning. She also has experience advising real estate investment trusts (REITs) and publicly traded companies in capital market transactions.
Emily’s renewable energy experience includes production tax credits (PTC), investment tax credits (ITC) and state and local energy incentives. She advises developers and sponsors on project development, joint ownership agreements, turbine supply agreements, balance of plant contracts, financings, acquisitions, divestures and operational matters.
Emily also regularly represents clients in new market tax credit (NMTC) leverage fund transactions. She also routinely advises clients on state and local tax compliance matters and handles administrative audit appeals with state taxation agencies.
Represented sponsors and developers in the project development, sale and purchase of large-scale wind, solar and biomass facilities involving ITCs and PTCs.
Advised borrowers in a number of NMTC transactions to finance, among others, a hotel, a manufacturing facility and public schools.
Provided tax structuring advice for mergers and acquisitions across a range of industries, representing private equity funds as well as strategic buyers and sellers.
Represented publicly owned companies and public and privately-held REITs in connection with debt and equity offerings.
Represented issuers and underwriters in mortgage-backed security and debt offerings, including the representation of US government agencies in mortgage loan securitization transactions.
Represented taxpayers on appeal with local assessor’s offices and the Virginia Department of Taxation.
Member, American Bar Association, Section of Taxation
Virginia Bar Association