Richard J. Moore Partner, Steuern
San Francisco
San Francisco
San Francisco
Prioritizing the importance of client relationships and formulating viable solutions tailored to each client’s unique strategic goals, Rich works extensively in the healthcare, energy prepay and public utilities and affordable housing housing sectors. He serves as the lead tax attorney on dozens of transactions each year. This substantial deal volume has given Rich experience with myriad complex and unique tax issues associated with such transactions and allows him to provide clients with practical guidance and market-tested advice.
Healthcare: Rich has focused on healthcare transactions for over two decades. Clients range from large systems such as Kaiser and Sutter to single-site hospitals. Deals include multibillion green bond deals to finance environmentally friendly improvements, complex acquisition financing deals, workout deals for financially distressed systems, smaller equipment financing deals, and everything between.
Energy Prepay and Public Utilities: Rich has served as tax counsel on many gas and electricity prepayment transactions for clients which include Black Belt Energy District and Southeast Energy Authority. Rich has worked with the Bonneville Power Administration and a California Electric Utility Company for over 20 years on a range of financing programs primarily aimed at financing and refinancing Bonneville’s nuclear generating resource and the California Electric Utility Company's generation, distribution, and transmission facilities. In addition, Rich has an extensive history working on deals for the San Diego County Water Authority and the San Francisco Public Utilities Commission.
Affordable Housing: Rich focuses on the tax-exempt financing of all types of housing projects, including 100% affordable projects that combine tax-exempt bonds with low-income housing tax credits, workforce housing projects that cater to middle income tenants, and mixed income housing.
Aside from transactional work, Rich is also an advocate, representing governmental issuers, conduit borrowers, and investment banks in IRS and other regulatory proceedings, including tax-exempt bond audits, voluntary closing agreement program (VCAP) requests, and requests for private letter rulings. Rich has successfully closed IRS examinations relating to multifamily housing, healthcare, solid waste, and arbitrage matters. He has been involved in numerous regulatory and legislative projects and has found that a strong working relationship with IRS and Treasury Department personnel facilitates obtaining good results.
Rich served on the Board of Directors of the National Association of Bond Lawyers (NABL) from 2011 to 2021 and, in 2019-20, was President of NABL. Rich has written and lectured extensively on the tax aspects of public finance transactions, having served as editor of the Federal Taxation of Municipal Bonds Deskbook, chaired the National Association of Bond Lawyers Bond Attorneys Workshop, and served on several other panels at industry seminars and roundtables. Rich became a fellow of the American College of Bond Counsel in 2018.
San Francisco
John advises issuers, borrowers and underwriters on financings for higher education, solid waste disposal (including waste-to-energy facilities), and utilities (including water, wastewater and energy facilities). He actively advises clients in such financings on a national basis, including in California, Hawaii, Guam, Nevada and Texas.
John has been recognized as a leading lawyer by multiple organizations, including as a Chambers USA, Band 2 attorney for California Public Finance, and as one of California's top 50 development lawyers by The Daily Journal.
San Francisco
Aaron advises sponsors, lenders and financial institutions in debt and equity financings across the renewable energy, conventional energy and infrastructure sectors.
As a law student, Aaron worked as a legal intern at the International Finance Corporation. Prior to law school, Aaron worked as a credit ratings analyst for public finance transactions in the water and wastewater sectors. Aaron is also a licensed civil engineer in the State of California.
San Francisco
Annette is an experienced trial lawyer who has tried copyright, trade secret, trademark, patent and business tort claims. As a risk analyst and problem solver with deep proficiency in the software industry, Annette is a go-to counselor and speaker regarding the legal issues surrounding access and use of datasets in the development of machine learning algorithms. She was named “Litigator of the Week” by The American Lawyer for her work as co-lead counsel on the Mattel/MGA case. Chambers USA ranks her in Band 1 for Trademark, Copyright & Trade Secrets, with clients reporting that she is “smart, creative and terrific at oral argument” and “a very well-known authority in copyright law, a great advocate and a great trial lawyer.” Chambers reports: “Clients agree that Annette Hurst is ‘a very powerful and experienced trial lawyer for copyright cases, and a good team leader who is reliable before judges,” and “Peers consider Annette Hurst a ‘remarkably intuitive’ lawyer who ‘brings unique perspectives to soft IP cases.” Since 2018, The Legal 500 has recognized Annette as a “Leading Lawyer” in copyright law, and she was named “Female Litigator of the Year West” by Benchmark Litigation in 2013. Annette has been repeatedly named one of the top 75 IP litigators in California by The Daily Journal.
Annette’s community and professional activities include past service on the Northern District of California Patent Local Rules Committee, President of the Lafayette Elementary School PTA, and past membership on the Board of Directors of the Volunteer Legal Services Program and Board of Directors of the Bar Association of San Francisco for which she was chair of the Finance and Investments Committee. She also is a past member of the Board of Directors of the Legal Aid Society of San Francisco and the Board of Governors of the Association of Business Trial Lawyers, Northern California Chapter, as well as a past president of the Barristers Club.
San Francisco
Eric helps clients design and build successful renewable energy businesses by advising on how projects and portfolios large and small can maximize their value through well-informed negotiation, efficient diligence and acquisition techniques, and responsive and creative problem solving.
Eric has particularly deep knowledge in helping developers strategically procure the equipment and services necessary to develop, construct, commission, operate and sell renewable energy projects of all sizes, and in helping investors evaluate the development work of potential investments. Development and procurement managers excel at sourcing and pricing a project’s needs, and Eric can build on this by bringing these contracts to completion with deep market knowledge, in a way best suited to the client’s commercial objectives and so that they withstand the scrutiny of project investors, lenders and buyers. Eric balances work for utility-scale projects with the growing distributed energy generation and storage sector, both of which recently include negotiation of contracts to “safe harbor” equipment or construction activities to preserve higher levels of ITC or PTC. He has represented energy project developers, equipment suppliers and installers, publicly-owned utilities, private equity investors and other parties in developing energy projects from very early stages of securing technology and land/resource rights to buying and selling operating assets, and everything in between.
San Francisco
Her experience spans projects across the United States and Canada and includes award-winning transactions. She is recognized nationally as Chambers USA Band 2 for Projects: Power & Renewables: Transactional (2025) and as a Leading Lawyer: Energy-Renewable/Alternative Power by Legal 500. Clients describe her main qualities as "responsiveness, thoroughness and her understanding of the market" and as "bringing such experience to deals, it's very hard to fault her on anything." She "knows where the market is and makes strong deal points."
Kristin is a key member of Orrick's energy transition practice, which was recognized as Band 1 in Energy Transition by Chambers USA (2025). She also serves on Orrick's Board.
San Francisco
She advises sponsors, investors and buyers in the renewable energy sector on all stages of a project, from drafting and negotiating offtake, procurement and construction contracts to coordinating debt, tax equity and preferred equity financing, as well as facilitating tax credit transfer structures, joint venture arrangements, and project acquisitions and sales.
Helen takes a collaborative approach to help clients build consensus and manage stakeholders across an increasingly complicated capital stack to close the deal. She understands both the legal and business challenges of the energy transition from a variety of perspectives, including through direct experience on secondment to the project finance group of a major U.S. renewable energy developer.
As a law student, Helen worked as a summer legal intern in the Administrative Law Judge Division of the California Public Utilities Commission, as a senior business analyst with Pacific Gas and Electric Company and as a legal trainee at Positive Planet UK.
Before practicing law, she led programs with state and local governments and ratepayer-funded energy efficiency programs to advance the adoption of clean technologies, including battery storage, virtual power plants, commercial and industrial lighting and advanced building control systems.
Paris
Hugues advises on the development and financing of international projects, with a particular focus on Africa and Europe. He has extensive experience advising sponsors (investors and industrialists), developers, and lenders (export credit agencies, commercial lenders, and development banks), particularly in the energy, infrastructure, and natural resources sectors.
Hugues regularly works on transactions in Africa. Through his involvement in numerous large-scale projects, he has acquired in-depth expertise in various national and regional legal systems and regimes, particularly those of the Economic Community of West African States (ECOWAS), the Central African Economic and Monetary Community (CEMAC), the West African Economic and Monetary Union (WAEMU), and the Organization for the Harmonization of Business Law in Africa (OHADA).
Hugues is also the author of numerous legal articles published in renowned law journals such as Lexis Nexis (France and Morocco), the Revue de droit bancaire et financier, the Revue Banque, and the Revue Contrats et Marchés Publics. In addition, he co-edits the annual editions of Lamy Droit du Financement and L’Essentiel Droits Africains des Affaires (Lextenso). He has also published the first book devoted to Islamic project financing.
Boston
Albert is involved in a broad range of corporate legal engagements for high growth technology companies, including IPOs, follow-on public offerings, private and public company securities law compliance matters, public company disclosure obligations, venture financings, mergers and acquisitions, de-SPAC transactions and SPAC IPOs. He also regularly advises public and private companies and their boards of directors on corporate governance issues.
Albert's clients include public and private companies in technology, energy, automotive, Internet related industries, real estate, finance and the life sciences (including, among others, immuno-oncology, gene therapy, restorative cell therapy and medical device companies). He also represents underwriters in initial public offerings, follow-on offerings and PIPE offerings and venture capital firms in a variety of investment transactions.
Albert was named to the Deal’s Top Rising Stars 2021 list, which recognizes top new partners at U.S. law firms who are “doing spectacular work in the field of deal-making and who have continued to progress in their career despite the obstacles put in front of them.”
Washington, D.C.
Behn advises gaming and gambling providers, large media companies, Fintech, blockchain and more traditional financial services participants, and other technology and consumer-focused companies on issues at the intersection of gaming, financial services, data privacy and governance and related regulatory areas. Clients turn to him for his ability to advise on the whole frame of issues they may encounter, and he is equally comfortable guiding emerging companies in the early stages of their lifecycles and mature, multinational public companies. Behn is at home in the courtroom – representing clients in cutting-edge gaming litigations, before regulatory bodies – helping the crypto industry address growing sanctions and other financial services obligations, and in the boardroom – assisting in the formation of significant commercial partnerships, brand licenses, acquisitions and other combinations.
Washington, D.C.
Georgia also has extensive experience in assisting clients with product recalls, crisis management and government enforcement. Her practice in this sector includes assisting manufacturers, distributors, retailers and importers on all types of FDA regulated products including pharmaceuticals, medical devices and software, wearables, health and wellness products, cosmetics, cell and plant based foods, conventional foods, ag tech, compounded drugs, and dietary supplements.
Georgia’s deep experience and ability to provide practical guidance in FDA and FDA-adjacent regulatory matters allows her to work closely with innovative companies looking to minimize regulatory burdens and maximize U.S. marketing opportunities in the life science and health tech industry verticals. She also conducts regulatory due diligence for private equity and public company transactions involving life science, medtech and innovative companies.
Georgia is a frequent speaker at conferences and events who contributes regularly to leading trade and consumer media outlets.
Düsseldorf
In seinem Fokus stehen Unternehmenstransaktionen sowie deren Finanzierung, finanzielle Restrukturierungen sowie Betriebsprüfungen und Steuerstreitverfahren.
Die steuerliche Betreuung von Wachstumsunternehmen in allen Phasen ist in den letzten Jahren ein immer größerer Teil seiner Arbeit geworden. U.S.-Flips, Management-Incentivierung, Finanzierungsrunden und Exits sind nur einige der Bereiche, in denen Stefan Schultes-Schnitzlein im Wachstumsbereich tätig war.
Stefan Schultes-Schnitzlein leitet die Orrick-Büros in Deutschland gemeinsam mit Christoph Brenner.