Julie M. Marion

  • Partner
  • Ejulie.marion@lw.com
  • 330 North Wabash Avenue, Suite 2800
  • Chicago, IL 60611
  • USA
  • T +1.312.876.7700
  •  
 

Profile

Julie Marion is a partner in the Tax Department of Latham & Watkins, where she concentrates on advising clients on joint venture investments, business acquisitions and related financing matters.

Ms. Marion devotes a significant amount of her practice to structuring and advising on tax and related business aspects of enterprises using pass-through structures, including start-up ventures, restructured companies, portfolio company investments, real estate investments and investment funds. Ms. Marion also has significant experience representing public and privately-owned companies and buyout firms in connection with tax-free and taxable corporate mergers and acquisitions and leveraged buyouts. She regularly advises on acquisition-related financings, as well as securities offerings.

Ms. Marion has substantial experience in the energy sector and related project finance matters. She routinely advises clients on the federal tax incentives available for renewable energy and other clean technologies and has considerable experience representing developers and lenders in connection with the financing of renewable energy projects.

Ms. Marion chairs the Special Partnership Issues Subcommittee of the American Bar Association (ABA) Tax Section’s Partnerships & LLC Committee.

Recent speaking engagements include:

  • "Collateral Consequences of Proposed Regulations under Section 752" at the ABA Tax Section Meeting (2014)
  • "Risky Risk of Loss and Disguised Sale Proposed Regulations" at the ABA Tax Section Meeting (2014)
  • "Structuring Considerations in Taxable Acquisitions/Dispositions" at the IIT Chicago-Kent Federal Tax Institute (2014)
  • "Is Your Partner Under the Boardwalk?” at the ABA Tax Section Meeting (2013)
  • Domestic Reorganizations: Day-to-Day Dealings with Subchapter C” at the Tax Executives Institute Chicago Chapter Meeting (2012)
  • “Hola, Ni Hao, Shalom — Say Hello to Your Foreign Partner” at the ABA Tax Section Meeting (2012)

Thought Leadership

  • Tax Reform: Final Regulations Clarify Framework for Determining Pass-Through Income Deduction -  February 28, 2019
  • IRS Issues Guidance on Transfers by Non-US Partners of Interests in Partnerships With US Assets -  January 10, 2019
  • Qualified Opportunity Funds: Investment and Structuring Considerations -  November 07, 2018
  • Unclear Which Way Wind Blows After Reversal of Alta Wind -  August 14, 2018
  • US Tax Reform: Key Business Impacts, Illustrated With Charts and Transactional Diagrams -  January 10, 2018
  • Tax Reform Update — Impact on Renewable and Energy Projects -  December 20, 2017
  • Impact of the House Tax Reform Bill on the Renewable Energy Sector -  November 07, 2017
  • IRS Issues Welcome Guidance on “Continuity Safe Harbor” for Wind Energy Projects  -  December 19, 2016
  • Alta Wind Wins Cash Grant Dispute in Court of Federal Claims – Awarded US$206 Million -  November 03, 2016
  • IRS Tightens Rules on Disguised Sales and Allocating Partnership Liabilities -  November 02, 2016
  • IRS Issues Additional Guidance on “Begun Construction” Requirement for Wind Energy Credits -  May 10, 2016
  • New Long-Term Extension of Wind and Solar Tax Credits Subject to Phase-out  -  December 21, 2015
  • New Tax Audit Regime Constitutes a Sea Change for Partnerships -  November 09, 2015
  • IRS Proposes Significant Changes to Rules for Allocating Partnership Liabilities -  February 06, 2014
  • IRS Issues New Guidance for Renewable Energy Credits Requirement -  April 18, 2013
  • Regulations Issued on Noncompensatory Partnership Options -  February 19, 2013
  • Bridges to US Grants -  February 6, 2011
  • Treasury Releases Guidance on Cash Grant Program for Renewable Energy Projects -  July 14, 2009
  • Resurgent Renewables? -  March 9, 2009
  • More Renewable Energy Tax Incentives in the American Recovery and Reinvestment Act of 2009 -  February 17, 2009
Bar Qualification
  • Illinois
Education
  • JD, University of North Carolina School of Law, 2001
    High Honors, Order of the Coif
  • BS, University of Illinois, 1995
Industries
  • Cleantech
  • Power
  • Hospitality, Gaming & Leisure
Practices
  • Transactional Tax
  • Tax
  • International Tax
  • Investment Funds