Exploring Innovative Structures for Energy Transformation Projects in the Public and Nonprofit Sectors

Charles C. Cardall Partner

San Francisco

He also has legal experience relating to both charter schools and the federal income tax classification of governmental and quasi-governmental entities. He has consulted on thousands of tax-exempt, build America and tax credit bond issues and has developed deep knowledge in almost every tax aspect of municipal finance. Private activity bonds for multifamily housing, solid waste, charter schools and independent schools are areas of particular focus in his practice, as are higher education, short-term and long-term working capital and the various forms of pooled financings. Chas also has advised numerous clients experiencing financial distress or bankruptcy in tax matters relating to their municipal bonds. Representative active clients include the State of California, the University of California, the Bay Area Toll Authority, and Charter School Capital.

As a legal and policy advocate, Chas represents both government and non-government clients in federal tax rulemaking matters and in IRS proceedings, including the various types of tax-exempt bond audits, voluntary compliance (VCAP) requests and requests for private letter rulings. He has successfully closed IRS examinations relating to solid waste, water and wastewater, working capital, healthcare, pooled, multifamily housing, and industrial development bond financings. He has obtained multiple private letter rulings and technical advice memoranda and has been integrally involved in numerous regulation and legislative projects. He has found that a close working relationship with IRS and Treasury Department personnel often is critical to obtaining good results for clients.

Matthew Neuringer Partner

New York

Drawing on experience at the intersection of infrastructure, energy and public finance, he advises developers, investors, lenders, public agencies and institutional stakeholders on the structuring, procurement, financing, development and long-term operation of transformative infrastructure assets and concession arrangements.

Matthew is recognized nationally and globally by Chambers USA, where clients describe him as “smart, organized and responsive and offers really good insight on key issues” and “he is an encyclopedia of P3 and he does an excellent job of leading tricky conversations and getting to a point where all parties agree.”

Matthew has advised clients across a full spectrum of energy and infrastructure assets, including telecoms, rail, highways, airports, intermodal transit, combined heat and power, social infrastructure and waste-to-energy projects.

He is also a leading advisor in the rapidly evolving EaaS market, counseling hospital systems, universities, stadium owners, developers, utilities, infrastructure investors and public-sector entities on innovative EaaS platforms and concession structures for mission-critical facilities involving distributed energy resources, resiliency infrastructure and long-term performance-based service agreements.

In Matthew’s capacity as outside counsel to the Association for the Improvement of American Infrastructure (AIAI), he has also provided input to federal, state and local governments regarding the sufficiency of their legal frameworks to advance and deliver P3 projects in their jurisdictions.