Sam Kamyans, P.C.

Since joining Kirkland, Sam has been involved in the following transactions:

• Pinon Midstream in connection with the sale of the company and all section 45Q attributes to Enterprise for $950 million in cash.
• Focus Impact Partners in connection with a de-SPAC transaction related to XCF, a global renewable fuels developer.
• Generate Capital in connection with growth equity investments in NextEnergy and Pine Gate Renewables.
• BlackRock in connection with its $550 million investment in a joint venture with Occidental to develop STRATOS, the world’s largest Direct Air Capture Plant.
• Blackstone in connection with a tax equity and debt financing for a portfolio of solar and storage projects and associated tax credit transfer transaction.
• Captona in connection with developing a series of novel preferred equity joint ventures to finance RNG, storage, and microgrid assets.
• Private equity sponsor in the purchase of a portfolio of seven operational and two development RNG assets that are eligible for federal investment and production tax credits.
• Summit Carbon Solutions in all aspects of developing, negotiating, and financing its $6 billion vertically integrated carbon capture project; developed structure to monetize 45Z and 45Q credits; ongoing advice on utilizing direct pay option for 45Q tax.
• Amogy in connection with analyzing eligibility and issuing memoranda for Amogy and financing parties to rely upon in qualifying its ammonia power packs as eligible for advanced manufacturing tax credits under Code section 45X and associated direct cash payment alternative to tax credits. Also advised in connection with developing government relation strategies regarding its power pack eligibility.

Prior to joining Kirkland, Sam was involved in the following transactions:

• The Carlyle Group in structuring and implementing Copia Power, a renewables platform to acquire, develop, and finance energy projects.
• Orsted, multiple utility scale wind tax equity financings totaling over $1 billion.
• Apollo, $824 million investment into a convertible instrument for Nextera Energy Partners.
• Crayhill Capital, structured investment fund to develop an energy transition acquisition and financing platform.
• InfraRed Capital Partners, acquisition of cash equity positions in a series of operating energy assets.
• ACES Delta in connection with developing and financing an SMR to green hydrogen facility in California that would use excess green power on the grid to power its electrolyzers
• Tokyo Gas in connection with developing/financing their solar and storage facilities in Texas that would be used to power electrolyzers for their green hydrogen to ammonia facilities.
• European Energy in connection with developing and preparing tax credit financing strategies for their green methanol production facility and adjacent solar, wind, and storage generation plants in Texas, all of which would power the fuel production and hydrogen production.
• Orsted in connection with structuring their “P2X” platform consisting of renewable power that would produce ammonia in Texas.
• Orsted in their $3 billion offshore wind project using a unique structure with a tax exempt counterparty that enabled utilizing a mixture of direct pay (in lieu of section 45 production tax credits) and tax credit sales agreements.
• Department of Energy’s Loan Program Office in issuing a legal memorandum analyzing and confirming the availability of section 45X credits (and direct pay) in advance of lending to Eos, a domestic manufacturer of Zinc powered battery energy systems.