Our lawyers have obtained several private letter rulings from the Internal Revenue Service on Section 29 landfill gas matters, including seminal rulings on a number of fundamental issues related to qualification for the credit.  In addition, our lawyers have worked with members of Congress, the Department of the Treasury, and the IRS to assist clients in clarifying and interpreting Section 45 requirements.  Our lawyers were active in the successful efforts to extend the Section 45 tax credit for landfill gas facilities and a technical correction to section 45 to clarify the facilities that will qualify for the tax credit.

Representative engagements and transactions involving landfill gas include:

• Represented client in connection with the acquisition of interests in several landfill gas collection and landfill gas-to-energy projects.
• Represented client in connection with the purchase of six landfill gas-to-energy projects.
• Represented client in connection with bid for purchase of seventeen landfill gas-to-energy projects.
• Represented client in connection with landfill gas projects in New York and South Carolina.  Provided client with due diligence regarding tax credits, greenhouse gas credits, environmental compliance, regulatory permits, and project documentation and advised on project structuring.
• Represented a client in connection with 23 landfill gas projects located in Illinois, Arizona, New Jersey and Virginia, where the client owns and operates the gas collection system and energy facilities.
• Represented a group of related landfill companies in connection with several landfill gas operating projects and development projects in Virginia and North Carolina. Provided client with advice regarding structuring, legislative, pipeline safety and regulatory matters, commercial arrangements with landfills and gas purchasers, medium term project financing in a private placement of debt with John Hancock and the ultimate sale of the companies to a major industry player.
• Assisted client in the environmental permitting and licensing of a project to burn landfill gas from a regional landfill at several emission units at a pulp and paper mill.
• Counsel to lender on project financing of two 4 MW landfill gas electric generation projects being developed by Ameresco. Conducted comprehensive due diligence review; drafted and negotiated financing documents.
• Counsel to lender on proposed project financing of portfolio of up to 10 landfill gas generation projects being developed by a German developer in the United States.  Conducted due diligence on project contracts.
• Counsel to purchaser in potential acquisition of a landfill gas facility used to deliver energy to Dupont plant. Conducted due diligence review of facility and contracts; negotiated terms of purchase.
• Counsel to purchaser in the acquisition of interests in a landfill gas collection facility and landfill gas-to-energy facility in Virginia.
• Counsel to purchaser in the acquisition of a section 29 landfill gas collection facility in Northern Pennsylvania.
• Counsel to purchaser in the acquisition of a section 29 landfill gas collection facility in Southeastern Pennsylvania.
• Counsel to purchaser in acquisition of a 3 MW section 45 landfill gas-to-energy project in Illinois.
• Counsel to purchaser in the acquisition of multiple section 29 landfill gas collection facilities in Texas.
• Counsel to purchaser in the acquisition of section 29 landfill gas collection facility in Virginia.
• Counsel to purchaser in the acquisition of section 29 landfill gas collection facility in Georgia.
• Negotiated environmental liability and risk-sharing provisions of contracts for purchase of interests in landfill gas facilities in the Richmond and Tidewater areas of Virginia.