Chris Girouard's tax practice primarily focuses on renewable energy tax credits and mergers and acquisitions.

In his renewable energy practice, Chris represents tax equity investors, developers, and utilities on matters related to renewable energy tax credits. He has experience advising clients on claiming, selling, purchasing, and developing projects eligible for production tax credits (under Sections 45, 45Y and 45X of the Code) and investment tax credits (under Sections 48, 48E, and 48D of the Code). Clients in the renewable energy space look to Chris for guidance on tax due diligence, drafting and negotiating deal documents, and various economic positions. While his renewable energy practice has primarily focused on the federal, state and local tax assets and liabilities applicable to wind and solar projects, he has also written and spoken on carbon capture and sequestration projects (including the tax credit under Section 45Q of the Code).

Chris’s transactional practice focuses on representing public and private companies in taxable and tax-free mergers, acquisitions, reorganizations, restructurings, investments and joint ventures. He works closely with clients at all stages of a transaction, including structuring, tax due diligence, drafting and negotiating transaction documents, and post-closing integration and indemnification matters.

Additionally, Chris has experience assisting nonprofit organizations with formation under state law and qualification for tax-exempt status under Section 501(c) of the Internal Revenue Code.

Ultimately, Chris’s practical, economic-driven approach to transactions puts his clients in the position to maximize the value of their investments, acquisitions, and dispositions from a tax perspective.