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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’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

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

  • Goldman Sachs Renewable Power Fund as project counsel to its $4 billion renewable energy fund, including in connection with 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

  • 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 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

  • 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

  • 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

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