Debra J. Duncan

Debra J. Duncan Counsel, Tax

Debbie’s practice focuses on advising U.S.-based businesses and investors on a wide range of federal income tax matters. Her business transactions practice focuses on the federal income tax consequences of structuring transactions, with particular emphasis on the acquisition, development, operation, and disposition of investments in alternative energy projects qualifying for federal tax credits; initial and follow-on public offerings and acquisitions of interests in publicly traded master limited partnerships (MLPs) and corporate issuers; and representing clients seeking advance private rulings from the Internal Revenue Service. She is a member of the firm’s Climate Change practice group.

Experience Highlights

  • A U.S. financial company in a series of tax equity investments in solar projects in North Carolina
  • Hoegh LNG Partners LP in its $221 million initial public offering of common units
  • A U.S. financial institution in connection with tax equity investments in refined coal facilities
  • CVR Refining, LP in its $690 million initial public offering of common units
  • Tyr Energy, an Itochu Corporation, in its $500 million joint equity investment in the 845 MW Shepherds Flat wind power generation project in Eastern Oregon, currently the largest wind farm in the world

Master Limited Partnerships

  • CVR Partners, LP in its $353 million initial public offering of common units
  • Golar LNG Partners LP in connection with follow-on public offerings of equity securities in foreign shipping MLPs

Energy – Clean Energy & Renewables

  • Riverstone Holdings in connection with the formation of Pattern Energy Group to develop renewable energy and transmission assets in North America and parts of Latin America, and acquisition of Babcock and Brown’s $400 million wind development portfolio
  • A private equity fund in a $100 million acquisition of a portfolio of solar assets from a major utility
  • Duke Energy Company in the 50/50 joint venture with Sumitomo Corporation for the development, construction, financing, operation, and maintenance of Duke Energy’s 131 MW Cimarron II Wind Energy Project and 168 MW Ironwood Wind Energy Project, both located in Kansas

Insights

Contact Details

Washington

T +1.202.639.6635
F +1.202.879.8835
dduncan@velaw.com
2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037-1701
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Debbie's Practices

  • George Washington University, J.D. with highest honors, 1986 (Member of the editorial board, George WashingtonLaw Review; Order of the Coif)
  • College of William and Mary, B.A., 1978
  • Admitted to practice: Virginia, 1986; District of Columbia, 1987; U.S. Tax Court; U.S. Court of Federal Claims; U.S. District Court for the Eastern District of Virginia; Eastern District of Virginia Bankruptcy Court; U.S. Court of Appeals for the Third and Fourth Circuits
  • Legal 500 U.S., Domestic Tax: Central, 2012 
  • Member: Committee on Partnerships of the American Bar Association’s Section of Taxation