Scott Cockerham advises on the tax aspects of investments in the renewable energy and energy transition sectors.

Scott leverages market-leading experience to represent private equity and infrastructure funds, independent power producers, developers, tax equity investors, and tax credit buyers on 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

He provides practical tax and commercial advice on developing, financing, purchasing, and selling energy and infrastructure projects, including tax equity financing and tax credit transferability transactions.

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

Before joining Latham, Scott was US co-head of the energy, natural resources, and infrastructure practice at another global law firm.

Scott’s experience includes advising:

  • The direct lenders on EQT’s acquisition of Eagle Railcar Services from JM Texas Companies
  • Advantage Capital, as tax equity investor, on 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 on purchasing 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*
  • KKR, as cash equity investor, on 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*
  • Earthrise Energy, an independent power producer, on the US$630 million financing for its 270 MWac solar project, Gibson City Solar, within Illinois’ MISO power market
  • Nexamp, a national developer and operator of distributed solar and energy storage systems, on a US$340 million private placement debt refinancing with PGIM Private Capital (PPC), PGIM’s private credit business
  • Repsol on its US renewables partnership with Stonepeak, a leading alternative investment firm specializing in infrastructure and real assets
  • 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*
    • A tax equity transaction related to a 350 MW solar project that included negotiating a hybrid tax equity and transfer structure with a large investment bank*
  • Primergy on 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*
  • ORIX Corporation USA on a tax equity investment by its special opportunities group in three anaerobic digestion projects in Iowa and South Dakota that 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, and Trilantic Energy Partners North America*
  • Chevron New Energies on collaborating 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*

*Matter handled prior to joining Latham

Bar Qualification

  • 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

Practices