Michael L. Such

Michael Such is an experienced tax attorney who assists clients principally with federal tax matters. Michael represents clients in all tax aspects of renewable energy project development across the nation, including in tax credit qualification, M&A transactions, tax equity investment structuring and negotiation, debt financing, and tax credit transfers. His work with clients also involves navigating state income, property, and sales and use tax matters and incentives. Beyond renewable energy development, Michael assists clients with tax issues related to all stages of a business, from formation, to investment, qualifying for tax benefits, through to sale.

Education

Lewis & Clark Law School, J.D., 2017, cum laude

University of California, Santa Barbara, B.A., English, 2013

Admissions

Oregon

• Represented national developer in multiple tax equity financings for wide array of renewable energy portfolios.
• Represented Arevon Energy, Inc., in closing financing for the 200 MW/800 MWh Condor Energy Storage Project in Grand Terrace, California, which began operations in the second quarter of 2024. The financing consisted of a complex interplay of a preferred equity investment, a construction-to-permanent back-leverage debt financing, and two side-by-side tax credit purchase transactions.
• Represented Vikings Energy Farm LLC and Vikings Energy HoldCo, LLC in connection with (a) the debt financing of Vikings Energy Farm LLC’s development of a 157MWac solar photovoltaic generating facility and a 150 MW / 600MWh battery energy storage system located in Imperial County, California, and (b) the sale by Vikings Energy HoldCo, LLC of the investment tax credits and production tax credits generated by the Project to JPMorgan Chase Bank, N.A.
• Represent investors in structuring and analyzing tax equity investments and various tax issues associated with projects.
• Represented 1st Source Bank as lender and tax equity investor for construction loan, term loan, and tax equity financing of a portfolio of four community solar projects in New York with a total capacity of 19.76 MWdc.
• Represented 1st Source Bank as lender and tax equity investor for construction loan, term loan, and tax equity financing of a portfolio of 17 distributed solar energy projects in multiple states with a total capacity of approximately 10.3 MWdc.
• Represent developers in obtaining development loans for projects and structuring back-leverage loans in anticipation of tax equity investment.
• Represented Dimension Energy, LLC in securing $284 million construction and tax credit bridge loan for development of a 122 MWdc portfolio of 30 community solar projects across seven states.
• Represented Dimension Energy, LLC, on closing a $237 million financing that will be used for the construction of a 120 MWdc distributed generation portfolio of projects located in New York, New Jersey, Virginia, and California.
• Represent tax credit sellers in pre-transfer structuring and tax equity investment structuring in anticipation of tax credit transfers.
• Represent tax credit buyers in negotiating tax credit transfers and performing diligence.
• Represent manufacturers in strategizing qualification for manufacturing tax credits and position customers for tax credit and domestic content tax credit adder qualification.
• Represented multiple real estate developers in structuring and advising on Opportunity Zone matters.
• Represented clients in analyzing qualification for and negotiation of Oregon property tax incentives, including enterprise zone and strategic investment program.

Speaking Engagements

Publications

Press Releases

Special Reports

• Included in Best Lawyers: Ones to Watch^® in America (Tax Law), 2023–present
• Listed among Rising Stars (Tax), Oregon Super Lawyers^®, 2025

Professional

• Oregon State Bar Tax Section, Member
• Portland Tax Forum, Board Member