Sara Langan focuses her practice on tax equity financed transactions, including securing tax benefits from federal and state low-income housing, historic rehabilitation, and renewable energy tax credits. She has several years of experience representing investors, syndicators, and developers in connection with projects financed with housing tax credits. She has experience developing renewable energy, including structuring transactions involving utility-grade solar, battery storage, and electric vehicle charging stations utilizing federal tax credits, state tax credits, and federal energy grants. She has been involved at all levels of equity transactions, including the negotiation of operating agreements, loan documents, purchase agreements, power purchase agreements, and construction contracts; structuring equity investments and issuing state and federal tax opinion letters to equity investors; and the drafting of subscription documents and private offering memoranda for equity investments in multi-investor upper-tier funds.
Sara has experience with the taxation of partnerships, non-profit organizations, LLCs, and corporations. Sara has also been involved with the disposition, restructuring, and recapitalization of distressed tax credit properties toward the end of a project lifecycle. In addition, she has experience with employment tax matters, intercompany tax allocation, and financial reporting.