Viki Vozarova
2200 Pennsylvania Avenue NW
Suite 500 West
Washington, D.C. 20037
Viki’s practice focuses on tax matters related to renewable energy deals. She represents investors and developers of clean energy projects, providing guidance on the impact of the Inflation Reduction Act of 2022 (IRA). Viki advises on eligibility for various clean energy projects, including solar, wind, energy storage, hydrogen, fuel cells, and RNG. In addition to working with traditional tax equity structures, she has experience with deals involving the transfer of tax credits.
Furthermore, Viki advises partnerships, corporations, and individuals on the federal income tax aspects of complex domestic and cross-border transactions. Her experience includes mergers and acquisitions, joint ventures, reorganizations, and private equity.
The following is a list of representative matters in which Viki has assisted.
Experience Highlights
Major financial institution in the $212 million tax equity financing in connection with the development of a 126 MW wind project in Maine
Tax equity investor in the $252 million financing of an approximately 189 MWac wind energy project located in Chowan County, North Carolina, that received the Domestic Content bonus credit for incorporating a requisite amount of U.S. manufactured products into the wind turbines; also provided representation on the subsequent sale of the tax credits to third party buyers
Stonepeak in the approximately $300 million acquisition of an interest in a portfolio of four U.S. onshore wind projects with a total capacity of 957 MW from Ørsted, including the financing for the consummation of the acquisition
Vitol Inc. in a landmark tax credit transfer agreement with Avangrid, Inc. to purchase an estimated $100 million of wind PTCs
Tax equity investor in the provision of a tax opinion and tax equity investment in connection with a biogas ITC project
Wind turbine manufacturer in the sale of its IRA manufacturing credits
Credentials
- University of Florida, Levin College of Law, LL.M., Taxation, 2021
- University of Florida, Levin College of Law, J.D., 2021
- University of San Diego, B.A. Accounting, 2017
- District of Columbia
- Texas
- Czech (fluent)
- Slovak (fluent)
- German (proficient)
- InsightOctober 16, 2024
Published by Crux
- InsightSeptember 25, 2024
V&E Renewable Energy Update
- InsightSeptember 13, 2024
V&E Renewable Energy Update
- InsightMarch 25, 2024
V&E Inflation Reduction Act of 2022 Update
- Deals & CasesMarch 13, 2024
- InsightMarch 6, 2024
V&E Inflation Reduction Act of 2022 Update
- Deals & CasesOctober 3, 2023
- “Clean H2 Incentives in the Inflation Reduction Act,” Project Finance International, May 2023 (co-author)
- “ITC and PTC Cheat Sheet,” client alert, May 18, 2023 (co-author)
- “ESG in M&A: Focus on the S,” Business Law Today, April 5, 2023 (co-author)
- “IRA Tax Credit Opportunities for Clean Energy Technology Companies,” client alert, December 20, 2022 (co-author)
- “US: The Corporate Transparency Act and its effects on the corporate landscape,” client alert, December 2022 (co-author)
- “IRS Confirms Higher PTC Rate due to the IRA,” client alert, November 15, 2022 (co-author)
- “Inflation Reduction Act of 2022 – New Tax Credits for Manufacturers of Clean Energy Equipment,” client alert, August 11, 2022 (co-author)
- “Transferability ain’t all it’s cracked up to be,” client alert, August 1, 2022 (co-author)
- “Ampersand Clarifies Power Project Placed-In-Service Analysis,” Law360, March 21, 2022 (co-author)
- “The growing importance of ESG in mergers and acquisitions,” Law360, March 3, 2022 (co-author)
News & Insights
Published by Crux
V&E Renewable Energy Update
V&E Renewable Energy Update
V&E Inflation Reduction Act of 2022 Update