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Practical Guidance for All Types and Sizes of P3 Projects Facing massive infrastructure needs as well as shrinking budgets, state and local governments are increasingly turning to development through public-private partnerships (P3). These arrangements can expand access to capital, expediting...

Comprehensive Guidance for Seizing and Optimizing Investments in Opportunity Zones In 2017, Congress created significant tax incentives for investment in Opportunity Zones. An investor who has recognized capital gains and makes a timely investment in a "Qualified Opportunity Fund" may (1) defer the...

The Inflation Reduction Act is driving unprecedented investment in renewable energy development in the United States, while the Energy Information Administration forecasts that natural gas development in the United States will continue to grow through 2050. Concerns about climate change are driving...