Andrew Ratts > Sheppard, Mullin, Richter & Hampton LLP > Chicago, United States > Lawyer Profile

Sheppard, Mullin, Richter & Hampton LLP
321 North Clark Street
32nd Floor
Chicago, IL 60654
ILLINOIS
United States
Andrew Ratts photo

Work Department

Tax; Real Estate, Energy, Land Use & Environmental

Position

Andrew Ratts is a partner in the Tax Practice Group in Sheppard Mullin’s Chicago Office.

Andrew’s practice focuses on federal income taxation, advising various clients on tax issues relating to business formations, acquisitions, divestitures, debt reorganizations, executive compensation, investments, financings, operating joint ventures, leasing, public and private debt/equity offerings and derivatives.

Andrew is frequently involved with tax-advantaged direct investments; private equity and hedge funds; investment funds; real estate and energy credit syndications; project finance; leveraged leasing; mergers; lending; and sales and exchanges. He is particularly experienced with the federal income taxation of pass-through entities, such as partnerships; limited liability companies; S corporations and grantor trusts; and of financial instruments and derivatives.

Education

J.D., Harvard Law School, 1987, cum laude

B.S., University of Illinois Urbana-Champaign, 1984, highest honors

Lawyer Rankings

United States > Energy > Renewable/alternative power

The energy, infrastructure and project finance team at Sheppard, Mullin, Richter & Hampton LLP continued its growth in 2022, with notable new hires including San Francisco’s expert for power purchase agreements Thomas W. Solomon, regulatory and transactional renewables partner Joseph Karp,  real estate lawyers  Lisa Cottle in San Francisco and Los Angeles based Christine A. Kolosov, all four joining from Winston & Strawn LLP in April 2022. The team is led jointly by Chicago’s Katherine M. Gillespie and Anthony L. Toranto in Del Mar, who each have extensive experience in the structuring, financing, acquisition, and disposal of renewables projects. The firm advises on projects including wind, solar, geothermal, biomass, hydrogen and storage, and is particularly strong on tax equity financing, with Chicago tax partners Amit Kalra and Andrew Ratts both recommended here. With a particular focus on transactions, such as lending, leasing and tax credit, Chicago’s Katarzyna Levecke is also noted.