Michael Masri is a partner in the New York office of Kirkland & Ellis LLP. Mike is a transactional lawyer whose principal areas of practice are tax and energy and infrastructure. He regularly advises his clients on all aspects of the tax credits under the Inflation Reduction Act from a project development and financing perspective, from a mergers and acquisitions perspective and from a private equity fund formation perspective. Mike also leads a thriving tax equity practice representing developers and investors in tax equity financings across the renewable energy and energy transition sector, including tax equity financings for wind, solar, battery storage, offshore wind, geothermal, hydrogen, electric vehicles and chargers, renewable natural gas, clean fuels and carbon sequestration projects.
Mike is recognized in the 2022–2023 editions of Chambers Global and in the 2021–2023 editions of Chambers USA for his work in Projects: Renewables & Alternative Energy where commentators note, "Mike is one of those leaders who's trying to push the market forward when we're without much clear guidance from the IRS.” “He is extremely creative, solutions-oriented and very commercially-minded.” “The advice that he's given to clients is more robust and more commercial than we've seen elsewhere - he has a good sense of what works and what doesn't.” “Michael is a phenomenal tax lawyer.” “He is commercial and knowledgeable.” “He has a very good feel for tax equity's unique needs and helps the client to think strategically." "He is a creative thinker, has good technical skills and is good at explaining tax to non-tax people." He is also recommended by The Legal 500 United States for Project Finance.
Author, “The Inflation Reduction Act: How new rules fuel new financings,” Infrastructure Investor, November 2023
Moderator, "Tax Equity Structures for CCS," CCS / Decarbonization Summit, July 2022
“Energy, Climate, ESG, Environmental and Tax Matters in the First 100 Days of the Biden Administration,” Kirkland Webinar, May 11, 2021
Projects: Renewables & Alternative Energy, Chambers Global: USA, 2023
Projects, Chambers Global, 2022
Projects: Renewables & Alternative Energy - Nationwide, Chambers USA, 2021–2023
The Legal 500 United States: Recognized Lawyer for Project Finance, 2023, Energy Regulation – Oil and Gas, 2019, Tax – US Taxes: Non-Contentious, 2019 and 2021, and International Tax, 2022
New York Metro Rising Star, Tax, ThomsonReuters, 2014–2018
Admissions & Qualifications
- New York
- Fordham University School of LawJ.D.magna cum laude2007Order of the Coif
- Zicklin School of Business, Baruch CollegeM.S., Accountancy2001
- Zicklin School of Business, Baruch CollegeB.B.A., Financesumma cum laude2000