Martha Groves Pugh is counsel in the law firm of McDermott Will & Emery LLP and is based in its Washington, D.C., office. She focuses her practice on federal income tax issues with a particular emphasis on the nuclear and energy industries. Marty has helped clients seek and receive many private letter rulings and has extensive experience in drafting legislative language for tax proposals. Her practice also includes tax planning for proposed transactions and advising clients on audits, appeals and litigation issues.
Marty has extensive experience counseling energy industry companies on tax accounting issues such as repairs, placed-in-service, depreciation and contract restructuring issues; contribution in aid of construction issues and corporate and partnership issues involved in restructurings. She also had extensive experience with various tax credits including renewable energy incentives, such as, production tax credits for wind, biomass, and geothermal projects and investment tax credits related to solar projects. Marty has been heavily involved in developing opportunities for clients related to the American Recovery and Reinvestment Act of 2009, including the Section 1603 Grant Program, the advanced energy credit, converting of the production tax credit to the investment tax credit and others. She has experience with new market tax credits in both the context of transactions and legislative efforts related to new market tax credits. She also has extensive experience in advising clients on nuclear decommissioning issues before the Internal Revenue Service, the Nuclear Regulatory Commission, the Federal Energy Regulatory Commission and state public service commissions.
She is a regular contributor to the Health Care Law Reform Blog.
The Legal 500 United States (2009, 2010 and 2011 editions) ranked Marty in as a leading lawyer in the area of tax controversy.
Marty is a council member and chair of the Taxation and Accounting Committee of the Section of Public Utility Communications and Transportation Law of the American Bar Association.
She is admitted to practice in the District of Columbia and California.
Education
- Golden Gate University School of Law, J.D., 1993
- West Virginia University, M.S., 1987
