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Debra J. Duncan
Debra J. Duncan
Counsel — Tax
Counsel — Tax

Debra J. Duncan

Debra J. Duncan
Washington

2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037

Debra J. Duncan

Debbie advises U.S.-based businesses and investors on a wide range of federal income tax matters. In her transactional tax practice, she advises clients on the federal income tax consequences of structuring transactions, with particular emphasis on investments in clean and renewable energy projects qualifying for federal tax credits. She also handles initial and follow-on public offerings and acquisitions of interests in publicly traded master limited partnerships (MLPs) and corporate issuers. She is a member of the firm’s Renewable Energy practice group.

Clean Energy & Renewables

  • Goldman Sachs Renewable Power (a $4 billion fund), in its:

    • Approximately $350 million acquisition from Marina Energy, a subsidiary of Southern Jersey Industries, of its solar portfolio comprised of 76 distributed solar energy projects with total capacity of 204 MW
    • Acquisition of a 142-MW portfolio of solar power generation assets from a subsidiary of Macquarie Infrastructure Corporation
    • Acquisition of a series of solar projects developed by a major utility company
    • Ongoing investments, acquisitions and finance arrangements in renewable energy projects
  • Renewable and Sustainable Energy Fund of The Carlyle Group in its $150 million commitment to partner with Alchemy Renewable Energy to develop, acquire, finance, and operate solar power generation projects throughout the U.S.

  • A private equity special situations fund in its:

    • Approximately $1 billion back-levered acquisition (by way of a joint venture) of a portfolio of wind and solar assets from a global conglomerate
    • Acquisition of interests in 16 wind energy projects through a joint venture with the subsidiary of a global banking institution
    • Various acquisitions and divestitures of tax equity and other interests in solar assets
  • Pattern Energy Group in a series of strategic transactions that include a $724 million long-term commitment by an investment entity managed by Riverstone

  • A U.S. financial institution in connection with tax equity investments in refined coal facilities

  • Underwriters to Sunnova Energy International Inc., a residential solar and energy storage service provider, in its $168 million initial public offering of common stock

  • Underwriters to Sunnova Energy International Inc. in its $115 million public offering of common stock by selling stockholders

  • Hoegh LNG Partners LP in its $221 million initial public offering of common units

  • International Paper Co. in the transfer of its $1.8 billion North American consumer packaging business to a joint venture with Graphic Packaging Corp. 

  • Underwriters to 8point3 Energy Partners LP in its $118 million public offering of common units

Credentials

  • 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
  • Legal 500 U.S., Domestic Tax: Central, 2012
  • Member: Committee on Partnerships of the American Bar Association’s Section of Taxation
  • Virginia
  • District of Columbia
  • 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
  • “Wind Energy: The Art of Coping with Uncertainty,” NYU School of Law, January 17, 2018 (speaker)
  • “Relief for Taxpayers Affected by Hurricane Harvey,” V&E Tax Update E-communication, August 31, 2017 (co-author)
  • “Guide to the American Power Act,” V&E Climate Change E-communication, May 26, 2010 (co-author)
  • “ARRA Launches Obama’s Green Revolution,” Petroleum Economist, March 2009 (co-authored with Stephen Angle, John Decker, Price Manford, and Christine Vaughn)
  • “Major Tax Relief for Energy Projects,” The Bureau of National Affairs’ Tax Planning International: Indirect Taxes, October 2008 (co-authored with Greg Staple, Stephen Angle, Larry Nettles and Darrick Eugene)
  • “Partnerships-Taxable Income; Allocations of Distributive Shares; Capital Accounts,” Tax Management Portfolio (co-author)
  • Speaker on tax aspects of renewable energy investments