Carolee Kvoriak

Carolee Kvoriak advises clients across the energy industry, including regulated utilities, on the federal tax issues that shape the development, acquisition and financing of renewable energy projects, helping them secure tax credits and manage tax risk in complex transactions. A member of Holland & Knight's Energy Tax Team in Washington, D.C., Carolee brings more than 26 years of tax law experience, including 16 years in senior leadership roles at a Michigan public utility.

That in-house perspective informs Carolee's counsel on renewable energy transactions. She has structured and negotiated contracts for more than 50 renewable energy projects, including wind, solar, renewable natural gas, storage and hydroelectric assets, to ensure qualification for federal renewable energy tax credits.

She also helps clients preserve and capture the value of those credits. Carolee advises on beginning-of-construction strategies, prevailing wage and apprenticeship requirements and prohibited foreign entity requirements, as well as tax credit transfer transactions, tax equity partnerships and the evaluation of repowering opportunities for existing renewable facilities.

Carolee understands the issues particular to regulated energy companies. As the utility's tax executive director, she oversaw tax planning, tax controversy, regulatory matters, compliance and legislative initiatives, and she has advised on rate proceedings, integrated resource plans, securitizations, property tax disputes and large-scale tax controversies. She has worked closely with executive leadership on strategic transactions, mergers and acquisitions (M&A), financing initiatives and legislative developments affecting the energy industry.

Earlier, she held positions in private practice and corporate tax departments, advising on federal, state, international and energy-related tax matters. That breadth allows Carolee to connect project-level tax credit questions with the regulatory, financial and strategic priorities of the enterprise.

Not admitted to District of Columbia Bar; admitted to Michigan Bar only and practicing under supervision of lawyers licensed to practice in District of Columbia.