Skip to main content

Anne S. Levin-Nussbaum

Member

[email protected]

+1.212.692.6213

Share:

Anne’s practice encompasses a broad spectrum of US federal income tax matters, with a particular emphasis on renewable energy transactions and financing.

Anne has counseled clients on tax matters for over 25 years, and has extensive experience with all facets of tax structures for renewable energy projects. In representing sponsors, lenders, and tax equity investors in the financing of residential, utility, and commercial wind and solar energy projects, she advises clients on the use of flip partnerships and other structures for allocating the investment tax credit, production tax credits, and depreciation. She also has significant experience with closing M&A transactions involving wind and solar projects, as well as establishing and advising joint ventures for acquiring and selling renewable energy projects. Her practice also encompasses providing guidance on eligibility for tax credits and other incentives available for renewable energy assets.

Prior to joining Mintz, Anne was senior counsel in the New York office of a global law firm, where she advised clients on tax implications of financing for renewable energy projects and other US federal tax matters. Earlier, she practiced at other large, international law firms, where she counseled clients on domestic and cross-border leasing transactions involving power plants, including coal, gas, geothermal, and cogeneration, transportation assets, and other types of equipment. She also has experience with asset-based finance transactions in which she represents lenders and issuers in securitizations of leased assets.

In law school, Anne served as an associate editor of the Temple Law Review.

viewpoints

Viewpoint Thumbnail

Last Call: Public Comments on Inflation Reduction Act Clean Energy Tax Incentives Are Requested By November 4

November 3, 2022 | Alert | By Anne S. Levin-Nussbaum, Xandy Walsh, Gregg M. Benson

On October, 5, 2022, the U.S. Department of Treasury and Internal Revenue Service published six Notices requesting public comments by November 4, 2022 on certain of the clean energy tax incentives included in the Inflation Reduction Act of 2022.  However, the IRS and Treasury will consider written comments received after November 4 that do not delay the relevant guidance.  Input from industry stakeholders is important to help inform next steps for the IRS and Treasury and shape how these clean energy tax incentives are accessed in practice.
Read more
Energy & Sustainability Viewpoints Thumbnail

Webinar: The Inflation Reduction Act - Are You Ready?

August 19, 2022 | Webinar | By Anne S. Levin-Nussbaum, R. Neal Martin, Courtney O. Taylor

Read more
Lobbying and Public Policy Viewpoints Thumbnail

The Inflation Reduction Act is Now Law: What Does it Mean for the Clean Energy Sector?

August 18, 2022 | Blog | By R. Neal Martin, Courtney O. Taylor, Thomas R. Burton, III, Anne S. Levin-Nussbaum

Read more
Viewpoint Thumbnail

Summary of Important Tax Provisions Included in the Recently Announced Inflation Reduction Act of 2022

August 1, 2022 | Alert | By Gregg M. Benson, Anne S. Levin-Nussbaum, David Salamon

Read more
Read less

News & Press

Press Release Thumbnail
As the pandemic and favorable market conditions drove record M&A and private equity dealmaking in 2021, Mintz’s Private Equity Practice handled a number of complex and impactful middle-market transactions for a growing number of private equity funds across the country spanning a variety of industries, including Charlesbank Capital Partners, DW Healthcare Partners, and Monomoy Capital Partners. In addition, the firm added several practitioners with extensive transactional knowledge to its deep bench to support private equity clients.
News Thumbnail
Mintz Member Anne Levin-Nussbaum authored an article published by Tax Notes explaining how foreign investors in U.S. renewables projects might determine how much debt to use when capitalizing a U.S. blocker corporation.
News Thumbnail
Law360 highlighted the arrival of Anne Levin-Nussbaum as a Member in Mintz’s Tax and Energy & Sustainability Practices in New York. The article discussed her 25 years of experience advising clients on a wide range of US federal income tax matters, with a particular focus in the renewable energy finance area. The piece also included commentary from Managing Member Bob Bodian on what her addition brings to the team.
Read less

Events & Speaking

Publications

  • Co-author, How the New Tax Law Blue Book Impacts Regulated Utilities, Law 360 (January 2019)
  • Co-author, 2018 and Onward: The Impact of Tax Reform on the Renewable Energy Market, Pratt's Energy Law Report (March 2018)
  • Author, The Impact of Tax Reform: What Equipment Leasing Companies Need to Know, Equipment Leasing & Finance, The Magazine for Industry Executives (March 2018)
  • Author, IRS Tackles Put and Call Options, Tax Notes (June 2017)
  • Author, Foreign Investments in U.S. Renewables Through a Leveraged BlockerTax Notes Federal (August 2021)
Read less

Anne S. Levin-Nussbaum

Member

New York