Scott Cockerham
Partner
Scott is in our global Projects, Energy, Natural Resources and Infrastructure (PENRI) practice, and provides practical tax and commercial advice in relation to the development, financing (including tax equity financing and tax credit transferability transactions), purchase and sale of energy and infrastructure projects.
He regularly advises clients on the tax aspects of investments across the renewable energy and energy transition landscape, including solar, on-shore and off-shore wind, battery storage, hydrogen, fuel cell, geothermal, biomass and carbon capture utilization and sequestration projects.
Experience
Representative matters
Maxeon Solar Technologies on the equity structuring and financing for the first large-scale PV cell and panel manufacturing in New Mexico.
GCM Grosvenor on its acquisition of up to 22% stake in Vesper Energy from Magnetar Capital.
A multinational financial institution as tax equity investor in multiple syndicated tax equity financings for utility scale, C&I and residential solar assets with various upper tier investors.
Advantage Capital as tax equity investor in multiple syndicated tax equity financings for utility scale, C&I and residential solar assets with various upper tier investors.
Published Work
- "The Nuts and Bolts of IRS Domestic Content,” Law360, May 17, 2023
- “IRS Guidance on Domestic Content – What Renewable Energy Companies Need to Know,” JD Supra May 16, 2023
- “IRA: Energy Communities and Brownfields Tax Guidance: What Companies Need To Know,” JD Supra, April 7, 2023
- “IRA Update: What to Know About the New Guidance on Prevailing Wage and Apprenticeship Requirements,” JD Supra, December 22, 2022
Speaking Engagements
- Panelist, "Technical Hot Topics," Novogradac 2023 Fall Renewable Energy and Environmental Tax Credits Conference, Washington, DC, November 2, 2023
- Moderator, “How will IRA’s Transferability Affect Investment Strategies?”, Infocast Clean Energy Investment Summit, Houston, TX, October 2, 2023
- Panelist, “IRA Energy Tax Credits,” Institute of International Bankers Tax Seminar, New York, NY, June 15, 2023
- Speaker, "Tax Incentives Overview," Northwestern University Institute for Sustainability and Energy, April 6, 2023
Awards
- Named as a Readers’ Choice Top Author 2023 by JD Supra
- The Legal 500 USA: Recognized for Energy: Renewable/Alternative Power, 2020; US Taxes: Non-Contentious and Project Finance, 2019
- Pro Bono Attorney of the Year 2015, Tahirih Justice Center, Washington, D.C.
Qualifications
Admissions
Registered Foreign Lawyer, England and Wales, 2024
Admitted to the Bar of the State of New York, 2020
Admitted to the Bar of the District of Colombia, 2012
Academic
LL.M., New York University School of Law, 2010
J.D., The University of Arizona James E. Rogers College of Law, magna cum laude, 2009
B.A., The University of Arizona, summa cum laude, 2006
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.