プロフィール
David Gillespie is a transactional lawyer focusing on tax, energy transition and infrastructure. He regularly advises clients on energy-related tax credits under the Inflation Reduction Act from both project development and financing perspectives. His practice includes project development, tax-equity financings, cross-border and domestic mergers and acquisitions, leasing and other complex transactions, with a concentration in renewable energy. David’s experience includes advising developers, sponsors, major financial institutions, tax equity investors, energy and infrastructure funds, among others in a wide range of sectors, including solar, wind, battery storage, electric vehicles, carbon capture and sequestration, geothermal, nuclear, renewable natural gas, hydro, clean fuels, conventional power, transportation, social infrastructure, rail, aviation, and maritime.
David previously was a founder of an international advisory business for the structured financing of energy, transportation, and infrastructure assets.
Concentrations
- Energy transition tax credits
取扱分野
実績紹介
- Represented POET, LLC, the world’s largest producer of biofuel and a global leader in sustainable bioproducts, in a carbon capture, utilization, and sequestration agreement with Navigator CO2 Ventures LLC for services on Navigator’s Heartland Greenway system.°
- Represented an international infrastructure fund in the acquisition of a U.S. solar platform.°
- Representation on the sale of a solar development company to an international energy company.°
- Representation for the historic tax credit financing of the Seattle Climate Pledge Arena.°
- Represented an international infrastructure fund in its acquisition of Brooklyn Navy Yard Cogeneration Partners LP, which owns and operates a 286 MW gas-fired plant that supplies electricity and steam to New York City.°
- Represented an international infrastructure fund in the US$900M acquisition of an international gas storage business.°
- Represented an international infrastructure fund in the US$350M acquisition of a 49% cash equity interest in a portfolio of wind facilities, including over 1,000 MW of contracted wind generation capacity.°
- Representation of a major airline on a US$913 million Sukuk, backed by Her Britannic Majesty’s Secretary of State acting by the Export Credits Guarantee Department of the UK Government (currently operating as UK Export Finance), the first Sukuk for an aircraft financing backed by UK Export Finance, the first Sukuk used to pre-fund the acquisition of aircraft, and the first Sukuk financing for A380 aircraft; the aircraft will be leased to and operated by the airline.°
- Represented an international infrastructure fund in the tax-equity financing of a 110 MW wind project.°
- Represented an international infrastructure fund in the CDN$1.76B acquisition of natural gas and diluent pipeline interests.°
- Represented an international infrastructure fund in the acquisition of a 377 MW hydroelectric facility and 86-mile open access transmission system for approximately US$900M.°
- Represented an international infrastructure fund in the acquisition of one of the largest district energy businesses in the United States.°
- Represented an international infrastructure fund in the acquisition of major district energy businesses in the United States.°
- Represented an international infrastructure fund in connection with their bid for a project to design, build, finance, operate, and maintain Section 5 of I-69 in Indiana.°
- Represented a construction company in its bid for a project to design, build, and finance the second Innerbelt Bridge on I-90.°
- Represented a public authority in connection with structured financing of a 100 MW photo voltaic solar power facility.°
- Represented an international syndicate and short-listed bidder in its bid for the Knik Arm Crossing Project.°
- Represented a major airline in connection with a concession to finance, improve, operate, develop, modernize, and maintain the Luis Munoz Marin International Airport in San Juan, Puerto Rico.°
- Represented an international infrastructure fund in the acquisition of a 150 MW wind farm in CAISO.°
- Represented a major airline, operating lessors, aircraft manufacturers, and financial institutions in connection with the acquisition, sale, leasing, and financing of commercial aircraft with an aggregate value in the billions.°
- Represented a major international oil company, manufacturing companies, and mining companies in connection with the acquisition and lease-financing of railcars.°
- Represented major international financial institutions in connection with the financing of vessels with an aggregate value in the billions.°
- Represented major international banks in US$1B tax-based (non-U.S.) financing of automobile manufacturing facility in the United States.°
- Represented an investor in the sale of interests in the Palo Verde nuclear facility.°
- Represented an international fund in the potential acquisition of generation and transmission assets in Latin America.°
- Represented public authorities and investors in connection with alternative energy investments with an aggregate value in the billions.°
- Represented a major league professional sports team in the financing of a new stadium involving both public and private financing sources.°
- Represented equity investors in numerous lease financings of real estate, facilities, industrial equipment, and transportation equipment with an aggregate value in the billions.°
- Represented investors in and sellers of electric power generating companies and assets with aggregate value in the billions.°
- Represented an investor in acquisition of two airlines.°
- Represented an investor in connection with acquisitions of companies in bankruptcy.°
- Represented a major financial institution in providing various capital markets products.°
- Represented a major financial institution in the development and implementation of innovative leasing structures.°
- Represented a major aircraft manufacturer in connection with the development and implementation of an international vendor finance program.°
- Represented a financial subsidiary of a major manufacturing corporation in numerous acquisitions and financings of commercial aircraft in deals with an approximate aggregate value of over US$1B.°
- Represented a domestic municipal lessee in transactions involving rail assets.°
- Represented equity investors in connection with restructuring of leveraged-lease transactions with an aggregate value in the billions.°
- Represented equity investors in leveraged-lease transactions involving billions of dollars of assets in connection with lessee bankruptcies.°
°The above representations were handled by Mr. Gillespie prior to his joining Greenberg Traurig, LLP.
- Partner, Co-Chair of Global Structured Finance and Leasing, Arthur Andersen & Co, 1998-2002
受賞歴・所属団体
- Listed, The Best Lawyers in America, 2010-2025
- Tax Law, 2010-2025
- Railroad Law, 2023
- Team Member, IJInvestor Awards, “Renewables & Energy Transition Deal of the Year,” 2021
- Listed, The Legal 500 United States, 2013-2023
- Recommended Lawyer, Transport: Aviation and Air Travel – Finance, 2022-2023
- Recommended Lawyer, Tax: International Tax, 2017, 2021-2022
- Recommended Lawyer, Tax: Domestic, 2015-2022
- Recommended Lawyer, Project Finance, 2013-2014
- Recommended Lawyer, Asset Financing & Leasing, 2014-2015
- Listed, IFLR1000
- Financial Restructuring, M&A, 2020
- United States, Euromoney Institutional Investor PLC, 2018
- Listed, Super Lawyers magazine, New York Metro Super Lawyers, 2008-2023
- Member, American Bar Association
- Member, Equipment Leasing and Finance Association
- Member, Federal Tax Committee, 1998-Present
- Member, New York State Bar Association
学歴・資格・言語
- 法務博士, Georgetown University Law Center
- A.M., University of Chicago, Committee on Social Thought
- 学士号, with honors, Wesleyan University
- 米国 ニューヨーク州