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Laela Shallal

Associate

Washington, D.C.

Laela's practice focuses on project financings and tax equity with an emphasis on renewable energy.

Laela advises tax equity investors, sponsors, and lenders on identifying and navigating tax issues and opportunities in the energy transition and infrastructure space. Her practice spans the tax aspects of joint ventures, mergers, acquisitions, divestitures, restructurings, financings, and tax equity transactions in relation to renewable energy projects and portfolios. Most recently, Laela has been advising clients on the impact of the Inflation Reduction Act of 2022 including with respect to Section 6418 tax credit transfers, Section 6417 direct pay opportunities, domestic content, energy communities, and the prevailing wage and apprenticeship requirements.

As a law student, Laela worked as a law clerk for Special Master Katherine Oler of the United States Court of Federal Claims and served as senior staff member for the Federal Circuit Bar Journal. 

    • Represented the buyers in tax credit transfer transactions for Section 48 tax credits
    • Represented the seller in a tax credit transfer transaction for Section 48E tax credits
    • Represented the buyer in tax credit transfer transactions for Section 45Z tax credits
    • Represented the sponsor in the construction, back-leverage and tax equity financing of a 100MWdc solar project in West Virginia and a 160 MWdc solar project in Louisiana
    • Represented DOE in a $1.5 billion loan to recommission a nuclear power facility in Michigan
    • Represented the sponsor in the tax equity financing of a 79.3 MW wind facility in Virginia
    • Represented the seller in the sale of a 300MWac battery storage project in Arizona
    • Represented the seller in the sale of a 200MWh battery energy storage project in Texas

    * Laela's experience includes work prior to joining Orrick