Heather Behrend
The Grace Building
1114 Avenue of the Americas
32nd Floor
New York, New York 10036
Heather’s practice focuses on the federal income tax aspects of domestic and cross-border M&A, private equity, securities offerings, energy tax credits, project developments and financings, with a focus on the renewable energy sector.
Experience Highlights
Green Street Power Partners, a leading U.S.-based developer, financier, owner and operator of distributed generation solar projects, on the sale of a majority equity interest in its portfolio of 300+ MW of operational and under-construction solar projects, with a 2+ GW pipeline of solar projects in both existing and new markets that it will execute in the near-to-medium term
A global renewable energy developer in its acquisition of a leading developer of utility-scale wind projects in the United States; the acquisition included more than 8,000 MW of U.S. wind and solar projects in various stages of development
A global renewable energy developer in the simultaneous tax equity financing of a portfolio of 7 utility scale wind projects and a portfolio of 4 utility scale solar projects
A utility in a build own transfer transaction to acquire a 98 MW repowered wind farm
Sponsor in the tax equity financing for a portfolio of three solar projects located in Nevada and Virginia
Intersect Power in securing over US$600 million in equity and debt financing to accelerate its deployment of utility-scale renewable energy
Primergy in the development and $1.9 billion debt and tax equity financing of the 690 MW solar + 380 MW storage Gemini project in Nevada, the largest single project of its kind to begin construction in the United States
A global renewable energy developer in a tax equity financing and cash equity sale of a minority interest in a portfolio of renewables, including operating stage utility scale wind projects, development stage utility scale wind projects, and development stage utility scale solar projects
A large independent solar power developer in the sale of numerous large-scale solar photovoltaic projects located in California and Texas
Credentials
- Columbia University School of Law, J.D., 2011 (Columbia Journal of Tax Law, Head Articles Editor; Harlan Fiske Stone Scholar)
- John’s College, B.A. in Philosophy & History of Math and Science, 2001
- New York
- InsightJuly 15, 2024
V&E Renewable Energy Update
- InsightMay 17, 2024
V&E Renewable Energy Update
- InsightDecember 18, 2023
V&E Inflation Reduction Act of 2022 Update
- InsightNovember 21, 2023
V&E Inflation Reduction Act of 2022 Update
- Event RecapOctober 26, 2023
- Event RecapSeptember 13, 2023
- InsightSeptember 5, 2023
- InsightAugust 16, 2023
V&E+ Views
- InsightJune 16, 2023
V&E Renewable Energy Update
- InsightJune 16, 2023
V&E Renewable Energy Update
- InsightJune 15, 2023
V&E Renewable Energy Update
- “IRS Guidance on Domestic Content – What Renewable Energy Companies Need to Know,” client alert, May 15, 2023 (co-author)
- “IRA: Energy Communities and Brownfields Tax Guidance: What Companies Need To Know,” client alert, April 06, 2023 (co-author)