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Josh Heideman
Josh Heideman
Counsel — Energy Transactions & Projects
Counsel — Energy Transactions & Projects

Josh Heideman

Josh Heideman
Los Angeles

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

Josh Heideman

Experience Highlights

  • Numerous tax equity investors in their initial investments in utility scale wind, solar, and storage projects including—with respect to solar and storage—commercial, industrial, and residential assets, utilizing partnership flip transactions, sale leaseback, and inverted lease structures

  • 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

  • Cypress Creek in a mezzanine debt facility, a preferred equity issuance, and recapitalization intended to optimize its capital structure as part of its long-term growth strategy

  • Tax equity investors and sponsors in the financing of numerous solar and wind projects selling power to Community Choice Aggregators

  • A leading solar developer in connection with a sale of operating assets and subsequent sale of the company

  • Tax equity investor in its approximately $130 million commitment in a 285 MWdc solar project in Muscle Shoals, Alabama; its approximately $125 million commitment in a 260 MWdc solar project in Brown County, Ohio; its approximately $90 million investment in a 128 MWdc solar project in Beaver County, Utah; and its approximately $190 million tax equity investment in a 315 MWdc solar project in Winkler County, Texas

  • Tax equity investor in its approximately $200 million investment in a 200 MW utility-scale, four-project solar portfolio in California, which was one of the first tax equity financings involving a community choice aggregator

  • Tax equity investor in its approximately $430 million tax equity investment in a 344 MW utility-scale, three-project solar portfolio in Nevada and Arizona, the first tax equity financing for a large California utility


  • New York University School of Law, J.D., 2006
  • University of Southern California, B.A., 2003
  • The Best Lawyers in America© (BL Rankings, LLC), “Ones to Watch,” Energy Law (Los Angeles), 2021 and 2022
  • California
  • “Structuring for Tax Equity: Credit Basics and M&A Considerations,” Houston Bar Association Taxation Section Monthly CLE, Houston, Texas, May 18, 2022 (co-speaker)
  • Co-author with D. Goldstein and D. Smith, “Reverse Mergers and Nanotechnology,” Nanotechnology Law & Business, Volume 4.1, March 2007