Philip Tingle - McDermott Will & Emery


Philip (Phil) Tingle represents energy companies such as utilities, independent power producers and financial institutions on a wide range of energy tax-related matters. He is the global co-head of the Energy & Project Finance Practice.

Phil provides advice regarding all aspects of renewable-energy projects, including tax equity structures, refinancings, acquisitions and dispositions, restructurings and workouts. He has extensive experience with the production tax credit and with the application of renewable credits to new technologies. Moreover, he works with the investment tax credit for numerous kinds of solar projects. Phil has filed and received a number of private letter rulings on behalf of clients regarding the production tax credit.

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  • Advised an energy investor in the tax equity financing of a 235-mile 500 kV electric transmission line project
  • Advised a major investment bank in the tax aspects of a ground-breaking securitization involving solar energy assets across the United States
  • Represented an international financial services company in the legal due diligence, negotiation and preparation of transaction documents relating to their tax equity investment in a residential solar portfolio

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  • Chambers USA 2022
  • The Legal 500 United States 2022


University of Florida Levin College of Law, LLM, 1992
University of Florida Levin College of Law, JD, with honors, 1990
Tulane University, BSM, 1985