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Heather Behrend
Heather Behrend
Counsel — Tax
Counsel — Tax

Heather Behrend

Heather Behrend
New York

The Grace Building
1114 Avenue of the Americas
32nd Floor
New York, New York 10036

Heather Behrend

Experience Highlights

  • Green Street Power Partners, a leading U.S.-based developer, financier, owner and operator of distributed generation solar projects, on the sale of a majority equity interest in its portfolio of 300+ MW of operational and under-construction solar projects, with a 2+ GW pipeline of solar projects in both existing and new markets that it will execute in the near-to-medium term

  • A global renewable energy developer in its acquisition of a leading developer of utility-scale wind projects in the United States; the acquisition included more than 8,000 MW of U.S. wind and solar projects in various stages of development

  • A global renewable energy developer in the simultaneous tax equity financing of a portfolio of 7 utility scale wind projects and a portfolio of 4 utility scale solar projects

  • A utility in a build own transfer transaction to acquire a 98 MW repowered wind farm

  • Sponsor in the tax equity financing for a portfolio of three solar projects located in Nevada and Virginia

  • Intersect Power in securing over US$600 million in equity and debt financing to accelerate its deployment of utility-scale renewable energy

  • Primergy in the development and $1.9 billion debt and 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 United States

  • A global renewable energy developer in a tax equity financing and cash equity sale of a minority interest in a portfolio of renewables, including operating stage utility scale wind projects, development stage utility scale wind projects, and development stage utility scale solar projects

  • A large independent solar power developer in the sale of numerous large-scale solar photovoltaic projects located in California and Texas


  • Columbia University School of Law, J.D., 2011 (Columbia Journal of Tax Law, Head Articles Editor; Harlan Fiske Stone Scholar)
  • John’s College, B.A. in Philosophy & History of Math and Science, 2001
  • New York
  • “IRS Guidance on Domestic Content – What Renewable Energy Companies Need to Know,” client alert, May 15, 2023 (co-author)
  • “IRA: Energy Communities and Brownfields Tax Guidance: What Companies Need To Know,” client alert, April 06, 2023 (co-author)