Martha (Marty) Groves Pugh advises clients 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 and interacting with the US Department of Treasury and the Internal Revenue Service on important industry issues. Her practice also includes tax planning for proposed transactions and advising clients on audits, appeals and litigation issues.
Marty has extensive experience with renewable energy incentives, such as production tax credits for wind, biomass, and geothermal projects and investment tax credits related to solar projects. She 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 extensive experience with new market tax credits in both the context of transactions and legislative efforts related to new market tax credits.
Marty also 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 is well known for 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.
Marty is editor of McDermott’s Energy Business Law blog.
Education
Golden Gate University School of Law, JD, 1993
West Virginia University, MS, 1987
West Virginia University, BS, 1986
Admissions
California
District of Columbia
Counsel | Washington, DC
Washington, DC: +1 202 756 8368
Washington, DC: +1 202 591 2806
On the Subject / June 27, 2019
On the Subject / May 2, 2019
New York, New York / Speaking Engagements / December 6, 2018
On the Subject / October 25, 2018
On the Subject / June 14, 2018
On the Subject / February 14, 2018
On the Subject / December 21, 2017
On the Subject / December 5, 2017
On the Subject / November 3, 2017
Atlanta, Georgia / Speaking Engagements / October 30, 2017
On the Subject / May 25, 2017
Nashville, Tennessee / Speaking Engagements / May 22, 2017
On the Subject / December 20, 2016
On the Subject / November 29, 2016
On the Subject / November 15, 2016
On the Subject / November 14, 2016
On the Subject / September 26, 2016
On the Subject / July 26, 2016
On the Subject / June 15, 2016
On the Subject / May 20, 2016
On the Subject / May 11, 2016
Windpower Engineering & Development / February 29, 2016
On the Subject / February 22, 2016
On the Subject / December 22, 2015
Pratt's Energy Law Report / July/August 2015
IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects
On the Subject / June 30, 2015
On the Subject / March 23, 2015
Special Report / February 18, 2015
On the Subject / August 14, 2014
Recent Developments in Public Utility, Communications and Transportation Industries (2014 Edition) / June 2014
XVII Tax and Accounting
Special Report / April 14, 2014
On the Subject / February 6, 2014
On the Subject / January 16, 2014
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Miami / Tax Notes / November 2, 2018
Miami / VOX / December 13, 2017
Some Republicans Are Reconsidering the Tax Bill’s Attack on Renewable Energy
Tax Notes Today / October 26, 2017
Washington, DC / Tax Notes Today / April 14, 2017
Utility Group Seeks Changes to Nuclear Decommissioning Fund Regs
Tax Notes / December 29, 2016
Proposed Nuclear Decommissioning Fund Regs Clarify Current Rules
Bloomberg BNA Daily Tax Report / December 29, 2016
Washington, DC / Washington Business Journal / November 18, 2016
New York / Coverage / November 15, 2016
Tax Notes Today / October 14, 2015
Tax Notes Today / August 19, 2015
Pratt's Energy Law Report / July/August 2015
IRS Issues Additional Guidance on Beginning of Construction Rules for Renewable Projects
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