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Ben Livni
Ben Livni
Associate — Tax
Associate — Tax

Ben Livni

Ben Livni
Los Angeles

Two California Plaza
350 South Grand Avenue
Suite 2100
Los Angeles, California 90071

Ben Livni

Experience Highlights

  • LSB Industries in its agreement with Lapis Energy for the development of a project to capture and permanently sequester CO2 from ammonia production at LSB’s El Dorado, Arkansas facility

  • Tax equity investor in their investment in two solar projects with 450 MW combined capacity in California

  • Major financial institution in an approximately $142 million tax equity investment in the re-powering of a 162.2 MW wind project located in Caddo and Kiowa Counties, Oklahoma; the re-powered project will be operated by a market leading wind energy developer, and its affiliates, and will sell power and environmental attributes pursuant to a long-term power purchase agreement with an off-taker located in a different regional power market

  • Tax equity investor in the financing of 239 MW and 200.2 MW wind projects in Texas and a 148.4 MW wind facility in Oklahoma

  • Financial sponsor in the sale leaseback financing of a portfolio of commercial and industrial (C&I) solar projects

  • UK-based investor in a joint venture that is exploring numerous CCS/CCUS projects on the Gulf Coast

  • Tax equity investor in the financing of 8 solar facilities in New York with aggregated capacity of 215.8 MWdc

  • Goldman Sachs Renewable Power in the acquisition and tax equity financing of the 150 MW solar-plus-storage High Desert Solar Project in San Bernardino County, California

  • Terra-Gen in the approximately $285 million construction financing and $145 million tax equity financing for the 64.5 MW Tehachapi Plains, 60.3 MW Oasis Power, and 14.4 MW Oasis Alta wind generation facilities in Kern County, California, and the 61.2 MW Coachella and 46.8 MW Painted Hills wind generation facilities in Riverside County, California

  • Blackstone Credit and ClearGen, a Blackstone Credit portfolio company, in the formation of a strategic partnership between ClearGen and GreenStruxure, a Schneider Electric and Huck Capital joint venture, to develop, own and operate up to $500 million of renewable energy microgrid systems for C&I customers

  • Private equity fund in a $150 million debut joint venture with a solar developer to acquire and develop community solar and other eligible renewable projects

  • Clearway Energy in the debt and tax equity financing of the 192 MW Rosamond Central solar project in Kern County, California

  • Tax equity investor in the sale of interests in New Market Tax Credits funds

  • Goldman Sachs Renewable Power in the acquisition from Recurrent Energy and the development, debt, and tax equity financing of a 300MW solar photovoltaic (PV) plus 140.25MW/561MWh storage project in California; the project will sell power pursuant to 5 separate power purchase agreements, 4 of which include energy storage

  • A major financial institution as tax equity investor in the financing of a 520MW combined photovoltaic (PV) solar and battery storage facility in ERCOT, a portion of the output of which is to be sold under a hedge with the balance of the energy and the storage component being utilized on a merchant basis

Credentials

  • Loyola Law School, J.D. cum laude, 2018 (Los Angeles Law Review, Production Editor; Order of the Coif; Winner, Student Writing Competition, Tax Notes)
  • University of California, Santa Barbara, B.A. Economics and Accounting, 2014
  • Judicial extern to The Honorable Victoria Kaufman, U.S. Bankruptcy Court for the Central District of California
  • Extern, U.S. Securities and Exchange Commission
  • Member: American Bar Association Tax Section
  • California
  • Hebrew (fluent)
  • “Guide to Energy Tax Credits: The Basics to Fuel, Power, and Carbon Capture Credits,” D.C. Bar Association, May 24, 2022 (co-speaker)
  • “Getting Charged Up: A Primer on Energy Tax Incentives,” ABA Midyear Tax Meeting, February 1, 2022 (panelist)
  • “COVID Relief Bill Contains Energy Tax Extenders,” client alert, December 22, 2020 (co-author)
  • “IRS Extends Safe Harbor for Renewable Energy Projects,” client alert, May 28, 2020 (co-author)
  • “The Storm of Cloud Computing Taxation,” State Tax Notes, July 2017 (author)