Andrew Ratts is a tax lawyer who advises sponsors and developers on structuring and financing renewable energy projects, with a focus on tax equity transactions that monetize federal income tax credits and enable projects to attract investment.
With more than 30 years of experience, Andrew has spent the past 15 years working extensively on renewable energy project financings, completing approximately 100 tax equity transactions. Ranked nationally by Chambers USA and by Chambers Global in Projects: Renewables & Alternative Energy, he focuses on helping clients understand what is required to qualify for available tax credits and how to structure projects in a way that meets investor expectations and supports successful financing.
Advising sponsors on the front end of transactions, Andrew helps clients navigate increasingly complex credit qualification rules and evolving market standards. His guidance reflects not only technical tax requirements but also a practical understanding of what tax equity investors and their counsel will require before committing capital.
With deep experience negotiating and documenting tax equity and related project finance transactions, Andrew addresses allocation, structuring and risk-sharing considerations inherent in partnership-based investments. He also advises on emerging approaches to credit monetization, including transferability and how those developments affect transaction structure and execution.
Andrew’s practice also includes advising on a range of related transactional tax matters, including joint ventures, financings and investments involving pass-through entities and complex financial arrangements.
