People

ThuyMy Do 律师

旧金山

T provides guidance to developers and investors in the renewable energy sector—with a focus on solar, wind, biomass, and carbon sequestration projects—in structuring corporate transactions and debt and equity financing to maximize tax credits and other tax incentives.

Peter Elias 合伙人

Santa Monica

He regularly assists in the tax planning and structuring of emerging companies and other transactions relevant to their formation and sale, including founder loan share purchases and secondary sales, “Up-C” IPO transactions, obtaining and optimizing “qualified small business stock” tax benefits, conversions of limited liability companies, structuring and documenting “profits interests” and other favorable equity to founders, as well as M&A, joint ventures, equity and debt financings, buyouts, divestitures, and restructurings. He has significant experience in real estate and related transactions, including structuring and tax planning for private equity investment funds, joint ventures, and like kind exchanges and other tax-advantaged exit strategies, including:

• Tax planning and structuring for private equity and venture capital investment vehicles, including the use of parallel or alternative investment vehicles, co-investment vehicles, or other similar structures to accommodate participation by tax-exempt entities and/or non-U.S. parties.
• Implementing tax efficient structures and exit strategies for U.S. real estate projects, joint ventures or similar vehicles, including recapitalizations, in-kind distributions, leveraged recaps, as well as like-kind exchange structures pursuant to tax code section 1031.
• Providing advice and tax structuring for investment funds and related entities in connection with secondary market purchases of debt securities and debt instruments, including distressed debt, as well as related debt modifications, workouts, foreclosures and/or related resolutions.

Pete has spoken and written extensively in areas involving private equity, venture capital, hedge and real estate funds, real estate joint ventures and distressed debt, and private equity transactions.

Pete also is an adjunct professor at the U.C. Irvine School of Law, having created and taught classes focused on Tax Planning for Real Estate Transactions, for both JD and LLM (taxation) students.

John Eliason 合伙人

Washington, D.C.

John advises major financial institutions (tax equity investors and infrastructure funds), lenders, developers, and sponsors, particularly those in the wind, solar, storage, biomass and energy tech space. He helps clients structure financings for their projects to take advantage of federal and state tax incentives, like the Federal production tax credit (PTC), energy investment tax credit (ITC) and accelerated depreciation (MACRS and “bonus”) using partnership flips, sale-leasebacks, public/private partnerships, and other structuring options. He has been particularly focused on providing clients with the latest guidance and opportunities relating to the Inflation Reduction Act, including with respect to Section 6418 tax credit transfers and Section 6417 direct pay opportunities.

Recognized by Chambers USA and Chambers Global in Band 2 for Projects: Renewables & Alternative Energy, clients describe John as “extremely knowledgeable, flexible and can put technical jargon into plain terms.” Client sources also state “he knows the tax equity markets very well and is very commercial.”

Prior to law school, John founded an information management company based in Austin, Texas. He is also a veteran of the Texas Army National Guard.

Carsten Engelings Counsel

杜塞尔多夫

Carsten advises on all sorts of German tax and accounting issues arising for industry clients, financial institutions and private equity funds. Mainly focusing on corporate and real estate transactions and restructurings. He also advises and represents clients with respect to tax field audits and in tax litigation against the fiscal administration and before German fiscal and civil courts. Prior to joining Orrick Carsten completed his legal traineeship in both national and international law firms.

 

Jessie Gaston 合伙人

巴黎

With almost 20 years’ experience, Jessie has advised clients in the private equity, insurance, banking, technology, energy (including nuclear), hospitality, and luxury goods industries, including Antin Infrastructure, AXA REIM and AIG on, amongst others, the consequences of Brexit, transfer pricing audit issues, intellectual property rights, stock option incentives packages, management compensation schemes and structuring multinational joint ventures. Jessie offers clients strategic tax planning and is adept at liaising with the relevant authorities to minimize the risk of litigation and, when necessary, assists clients in litigation proceedings both before the French courts.

Jessie is “an excellent lawyer” “highly skilled” and “an exceptional team leader who thinks out of the box” (Client Commentary, Legal 500 EMEA) as well as being a Highly Regarded Practitioner (ITR World Tax, 2023); the Thomson Reuters Foundation also nominated her as Lawyer of the Year for pro bono. She has acted as an expert witness before the New York State Supreme Court, is frequently interviewed by Bloomberg, LCI, and quoted by the BBC concerning tax regimes for tech companies in Europe.

Jessie previously served as the deputy office leader of Orrick's Paris office. Before joining Orrick Jessie worked for one of the leading auditing and consulting services firms in the world and the Paris office of two multinational law firms.

Hichem Hadj Abdelkader 律师

巴黎

Hichem advises French and international groups and private equity funds on transactional tax matters.

He assists companies with their development in France and abroad, with mergers and acquisitions, restructuring and refinancing, and with tax audits and litigation matters.

Additionally, he assists in the structuring and implementation of employee stock offerings and management packages.

Hichem also advises individuals on the management and transfer of their assets.

Prior to joining Orrick, Hichem was a trainee at leading French law firms and worked in the tax department of a top-tier French bank.