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Scott Cockerham

Partner, Tax at Latham & Watkins

Washington, D.C.

SC
LinkedIn
Why they matter

D.C.-based tax counsel. Closer than NY-based partners to Treasury guidance and IRA implementation specifics.

Background

Energy tax partner at Latham & Watkins in Washington, D.C. Focuses on tax aspects of renewable-energy and energy-transition investments, including strategic tax counsel for energy projects, tax-equity financing, and IRA-credit structuring. Joined Latham as part of the firm's recent build-out of D.C.-based energy tax expertise.

Notable deals

  • 2024
    Latham added Scott as Energy Tax partner in Washington, D.C.. Focused on energy-transition investment tax structures.

Call-prep brief

Background

Scott focuses on the D.C. interface. Treasury guidance, IRA implementation, and the political-regulatory layer of clean-energy tax credits. Position him alongside Eli Katz as the structural-vs-political bookends of Latham's tax-equity coverage.

What he cares about

  • IRA implementation specifics. Direct-pay, transferability, prevailing-wage / domestic-content adders.
  • Treasury and IRS guidance in early stages of finalization.
  • Energy-transition investment structures across solar, storage, hydrogen.

Recent moves

  • Recent Latham D.C. lateral focused on energy tax (2024 announcement).

Sensitivities

  • D.C. partners are more politically attuned. Ask questions that benefit from regulatory perspective, not market gossip.

Questions to ask

  1. Which IRA guidance areas are most likely to see material changes in the next 6-12 months?
  2. How are domestic-content adders actually being earned in practice. What's the supply-chain reality?
  3. Where does he see hydrogen and CCS tax-credit structuring vs. solar tax-equity in terms of bankability today?

Outreach draft

Subject
IRA implementation: your view
Hi Scott, I lead clean-energy investing at [Firm]. Your D.C. coverage of IRA implementation and Treasury guidance is exactly the angle we want to hear from as we calibrate which credit structures we're willing to underwrite. Would you have 20 minutes in the next month? Best regards, [Your name] [Your firm]

Linked companies

Sources