Scott W. Cockerham

Partner

Washington, D.C.
scott.cockerham@lw.com
+1.202.637.1003

PRACTICES

  • Tax
  • Transactional Tax

INDUSTRIES

  • Energy & Infrastructure
  • Energy Transition

BAR QUALIFICATIONS

  • District of Columbia
  • New York

EDUCATION

  • LLM, New York University School of Law, 2010
  • JD, University of Arizona, 2009
    magna cum laude
  • BA, University of Arizona, 2006
    summa cum laude

PROFILE

Scott Cockerham advises on the tax aspects of investments in the renewable energy and energy transition sectors. He provides practical tax and commercial advice on the development, financing, purchase, and sale of energy and infrastructure projects, including tax equity financing and tax credit transferability transactions.

Scott leverages his significant experience to represent clients on a broad spectrum of investments involving assets across the renewable energy and energy transition landscape, including: 

  • Solar energy
  • On-shore and off-shore wind
  • Battery storage
  • Carbon capture utilization and sequestration 
  • Hydrogen
  • Fuel cells
  • Renewable natural gas
  • Geothermal
  • Biomass
  • Electric vehicles

A recognized thought leader, Scott regularly publishes and presents on the tax aspects of renewable energy investments and transactions. He is consistently recognized by leading industry publications for his cutting-edge work in the renewable energy sector.

EXPERIENCE

Scott's experience includes advising:

  • TotalEnergies Renewables USA on the tax equity financing for the 720 MWac PV/225MWh battery storage Danish Fields project in Brazoria County, Texas, which is TotalEnergies’ largest solar farm in the US and the first tax equity facility to integrate both investment tax credits and production tax credits*
  • Primergy in the 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 US*
  • Advantage Capital as tax equity investor in multiple syndicated tax equity financings for utility-scale, C&I, and residential solar assets with various upper-tier investors*
  • Stonehenge Capital and a highly rated US institutional entity in the purchase of an estimated US$300 million of production tax credits over 10 years from the 400 MW Tierra Bonita solar project in Texas being developed by Ashtrom Renewable Energy*
  • TotalEnergies Renewables USA in connection with a tax equity transaction related to a 350 MW solar project which included the negotiation of a hybrid tax equity and transfer structure with a large investment bank*
  • ORIX Corporation USA in a tax equity investment by its special opportunities group in three anaerobic digestion projects in Iowa and South Dakota which will produce usable RNG while reducing greenhouse gas emissions*
  • Equinor on the 100% acquisition of US-based privately owned battery storage developer East Point Energy, whose assets include a 4.1 GW current pipeline of early to mid-stage battery storage projects focused on the US East Coast*
  • Intersect Power, a clean energy company, on a US$750 million growth equity investment from TPG Rise Climate, Climate Adaptive Infrastructure, LLC, and Trilantic Energy Partners North America* 
  • Chevron New Energies on its collaboration with Raven SR and Hyzon Motors to develop, construct and own a green waste-to-hydrogen production facility in Richmond, California, that will supply hydrogen fuel to transportation markets in Northern California*
  • KKR as cash equity investor in an approximately US$1.1 billion investment in a 1,625 MW portfolio of 12 solar and wind projects developed by NextEra Energy Resources and NextEra Energy Partners, LP*

*Matter handled prior to joining Latham