Tax Partner, New York
"I focus on all federal income tax aspects of investing in wind, solar, and other types of renewable energy, including the impact of the Inflation Reduction Act, as well as general M&A tax issues for the energy industry."
Education and qualifications
Judy is a partner in the tax group and the global energy and infrastructure group and is based in New York. With experience in representing investors and developers in the U.S. renewable energy industry dating back to 2005, Judy has a deep technical and commercial knowledge of the complex tax issues and structured arrangements arising from investments in wind (onshore and offshore), solar, geothermal, carbon capture and other clean energy technologies, including investment tax credit, production tax credit and Section 45Q qualification, flip partnerships, repowerings and sale-leasebacks.
Judy's experience prior joining Linklaters includes:
- Goodnight: advising Omega Energia on tax equity financing commitment by Goldman Sachs for Goodnight, a 531MW wind farm in Texas.
- Cottontail: advising Pinnacle Financial Partners on tax equity financing commitment for Cottontail, a portfolio of solar farms in Pennsylvania developed by Lightsource bp.
- Tax Equity Financing (Solar + Storage): advising an energy company on tax equity financing commitment by investor for solar + storage facilities.
- Tax Equity Investment (Solar): advising Wells Fargo on tax equity financing commitment for Happy and Oxbow, a 481MW portfolio of solar farms in Arkansas and Louisiana, respectively, developed by Lightsource bp.
- Plum Creek and Willow Creek: advising General Electric (GE Energy Financial Services) on tax equity financing commitment for Plum Creek and Willow Creek, a 333MW portfolio of wind farms developed by Ørsted.
- Panther Creek I and Panther Creek II: advising GE EFS on tax equity financing commitment to repower Panther Creek I and Panther Creek II, a 258MW portfolio of wind farms in Texas developed by E.ON.
Earlier in her career, Judy served as Vice President, Tax Planning and Tax Counsel for GE Energy Financial Services, where she advised on renewables investments in the U.S. and abroad. Judy also served as a director at the national office of a Big Four accounting firm, where she focused on cross-border tax planning and co-authored a version of Tax Management Portfolio, Indirect Foreign Tax Credits, No. 6040.
Judy speaks frequently at renewable energy conferences, panels and podcasts, including for New Project Media, Edison Energy, Strafford and SEIA.
Education and qualifications
- Harvard Law School, J.D.
- Harvard University, B.A.
- Co-author, “Keys to IRA Tax Breaks for US Green Energy, EV Production,” Law360, November 16, 2022.
- Co-author, “No Carbon Copy: Six New Planning Considerations for Investors and Tax Counsels in Section 45Q Carbon Capture Deals in Light of the Inflation Reduction Act,” Bloomberg Tax’s Tax Management Memorandum, September 2, 2022.
- Co-author, “What Latest Build Back Better Draft Means for Green Energy,” Law360, November 10, 2021.