Sean Shimamoto is the head of Skadden’s Houston Tax Group. He represents clients in a wide range of U.S. federal income tax matters, including partnership transactions, various types of public and private debt and equity financing transactions and restructuring transactions.
In particular, Shimamoto advises clients in the energy sector on a variety of tax matters involving the structuring, development, acquisition and/or disposition of renewable energy projects, and the related project financing, including the qualification for and monetization of tax credits and other tax benefits associated with such projects.
Lawdragon Honors
| Honor | Year | Practice |
|---|---|---|
| The 2026 Lawdragon 500 Leading Global Tax Lawyers | 2026 | Tax, Transactional, Energy |
| The Inaugural Lawdragon 500 Leading Global Tax Lawyers | 2025 | Tax, Transactional, Energy |
Selected energy sector representations include:
- The AES Corporation and Alberta Investment Management Corporation (AIMCO) in their acquisition of sPower. This transaction was named North America M&A Deal of the Year by Power Finance & Risk
- Barclays as tax equity investor in an 127 MW stand-alone battery energy storage system project in Los Angeles County, California being developed by AES Clean Energy Development, LLC
- Brookfield and its portfolio companies in connection with numerous tax matters and transactions in the energy sector, including:
- the $733 million sale of a 391 MW portfolio of four operating wind assets in California and New Hampshire to NextEra Energy Partners
- the acquisition of Standard Solar, Inc.
- Duke Energy Corporation in the $2.8 billion sale of its unregulated utility scale commercial business to Brookfield Renewable
- First Solar, Inc. in numerous matters, including:
- its sale of its U.S.-based utility scale solar project platform to Leeward Renewable Energy Development, LLC, a portfolio company of OMERS Infrastructure Management Inc.
- tax equity investment by GE and Goldman Sachs in support of the 250 MW Moapa solar project
- tax equity investment by State Street in support of the 40 MW Kingbird solar project
- tax equity investment by JPMorgan in support of the 179 MW Switch Station solar projects
- the formation, IPO and eventual sale of 8point3 Energy Partners
- Onyx in:
- a tax equity transaction
- a combination inverted lease and partnership flip tax equity investment with Credit Suisse in a portfolio of solar companies owned by Onyx
- the sale of its portfolio of 136 C&I and small utility-scale projects to Argo Infrastructure Partners for $190 million
- Ørsted in its sale to PSEG and subsequent reacquisition of a 25% stake in the 1,100 MW Ocean Wind project in New Jersey
- Pattern Energy in multiple project and tax equity financings, including for:
- the 3,515 MW SunZia wind project in New Mexico
- the Western Spirit wind project in New Mexico
- the 105 MW Phoenix Solar project in Fannin County, Texas
- the 220 MW Grady wind farm in New Mexico
- the 324 MW Broadview Wind facility in New Mexico
- Ripple Labs in its joint investment with Nelnet Renewable Energy into a tax equity investment fund and an inverted lease financing
- SunEdison in numerous matters, including:
- warehouse debt financings to fund the construction costs and to acquire operating assets for clean energy projects
- numerous tax matters relating to its Chapter 11 reorganization
- TerraForm Power, Inc. in the repowering and debt and tax equity financing of its Bishop Hill wind project