Overview

Scott Cockerham is a tax partner in the Washington, D.C., office of Kirkland & Ellis LLP. Scott focuses on providing tax and commercial advice in relation to the development, financing, purchase, and sale of energy and infrastructure projects. He regularly advises clients on the tax aspects of the development and financing of investments across the renewable energy sector, working for a broad range of clients in transactions involving solar, wind, geothermal, fuel cell and biomass projects. He is also active in the formation and structuring of investment vehicles intended to capture opportunity zone tax benefits involving infrastructure, non-real estate operating business, and real estate investments.

Previously, Scott was a counsel at Akin Gump Strauss Hauer & Feld LLP. Prior to joining Akin Gump, he worked as a tax associate in two major U.S. law firms, where he focused on tax matters relating to the monetization of renewable energy incentives as well as other similar federal tax incentives.

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Thought Leadership

Publications

"Tax-equity Financing" chapter, The Project Finance Law Review – Edition 1, June 2019

Seminars

Panelist, "Tax Hot Topics – ITC Safe Harboring and Opportunity Zones," Novogradac 2019 Financing Renewable Energy Tax Credits Spring Conference, San Francisco, CA, May 23, 2019

Speaker, "Opportunity Zones: Structuring Tips and Market Observations," Knowledge Now: A Virtual CLE Series, May 15, 2019

Panelist, "Deal Structuring Hot Topics," Novogradac 2018 Financing Renewable Energy Tax Credits Fall Conference, Washington, D.C., November 8, 2018

Moderator, “PPAs and Financial Products - Issues, Innovations and Financing Ramifications,” Novogradac Financing Renewable Energy Tax Credits Conference, San Francisco, CA, May 3, 2018

Panelist, “Lease Passthrough/Inverted Lease Transactions,” Novogradac Top to Bottom Project Finance Tutorial, San Francisco, CA, May 2, 2018

Panelist, “Renewable Energy Industry 101,” Novogradac Top to Bottom Project Finance Tutorial, San Francisco, CA, May 2, 2018

Speaker, “Fundamentals of Oil and Gas Partnerships,” Tax Executives Institute 2018 Tax School, Houston, TX, February 28, 2018

Speaker, “IRS Start of Construction Guidance for New Renewable Energy Projects,” POWER-GEN International GenForum, Orlando, FL, December 12, 2016

Panelist, “Accounting for Renewable Energy Investments: An In-Depth Look at the Hypothetical Liquidation at Book Value Method (HLBV),” Novogradac Financing Renewable Energy Tax Credit Conference, San Francisco, CA, April 29, 2016

Panelist, “Inverted Lease Transactions,” Novogradac Project Finance Advanced Primer, San Francisco, CA, April 29, 2016

Panelist, “Numbers for Lawyers: Analyzing and Understanding Financial Projections and the Concepts Behind Them,” American Bar Association: ABA Forum on Affordable Housing and Community Development Law, Washington, D.C., May 21, 2015

Panelist, Post-Issuance Tax Compliance, Association of Independent Colleges and Universities of Pennsylvania Annual Meeting, June 12, 2014

Panelist, Clean Energy Bond Finance Model – Qualified 501(c)(3) Bonds, Council of Development Finance Agencies, webinar, May 29, 2014

Recognition

The Legal 500 United States — Recognized for US Taxes: Non-Contentious and Project Finance, 2019

Tahirih Justice Center — Washington, D.C., Area Pro Bono Attorney of the Year 2015

Credentials

Admissions & Qualifications

  • District of Columbia

Education

  • New York University School of LawLL.M.2010
  • The University of Arizona James E. Rogers College of LawJ.D.magna cum laude2009
  • The University of ArizonaB.A.summa cum laude2006