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Overview
Michael Haun is a partner in the Tax practice of Paul Hastings and is based in the firm’s Los Angeles office.
Mr. Haun provides tax and business advice to a broad range of domestic and international clients in a wide variety of partnership and limited liability company transactions; acquisitions, mergers and dispositions; and financing arrangements.
Two particular focuses of his practice include (1) tax-subsidized transactions where he represents insurance companies, investors, lenders, sponsors and syndicators with respect to investments involving renewable energy tax credits; low-income housing tax credits; historic tax credits; new markets tax credits; and opportunity zones; and (2) fintech and cryptocurrency tax matters.
Accolades
- Chambers USA, Tax (2024-2025)
Education
- New York University School of Law, LL.M., 1996
- University of Florida Fredric G. Levin College of Law, J.D., 1994 (Florida Journal of International Law, Senior Research Editor)
- University of Central Florida, B.S.B.A., 1991
News
- Paul Hastings Advises Spearmint on $252 Million Battery Energy Storage Systems Financing - April 17th, 2025
- Paul Hastings Advised Prudential Financial, Inc. in its Sale of Prudential Seguros S.A. - May 7th, 2024
- Paul Hastings Advised Spearmint Energy on $47.5 Million Financing for Battery Energy Storage Project in ERCOT - February 7th, 2024
- Paul Hastings Advised Lead Arrangers on $250 Million Financing for Battery Storage Facilities with First-of-a-Kind Hybrid Battery Storage & Gas-Fired Offtake Arrangements - November 22nd, 2023
- Paul Hastings Advised Spearmint Energy on $92 Million Tax Equity Financing for Battery Energy Storage Project in ERCOT - October 20th, 2023
- Paul Hastings Advised Lead Arrangers on Project Financing for Ashtrom Renewable Energy’s $270 Million Green Solar Project in Texas with PTC Transfer Agreement - October 3rd, 2023
- Paul Hastings Advises BLU Logistics in its Sale to the Rhenus Group - September 25th, 2023
- Paul Hastings Advised Lenders on $779 Million Project Financing for Double Black Diamond Solar Project - August 10th, 2023
- Paul Hastings Advised Spearmint Renewable Development Company on $200 Million Term Loan Facility - June 14th, 2023
- Paul Hastings Advised Nuveen in Acquisition from Omni Holdings - May 10th, 2023
- Paul Hastings Advised Spearmint Energy in Acquisition of Battery Energy Storage Assets Portfolio - March 23rd, 2023
- Paul Hastings Advised SD Biosensor and SJL Partners in Acquisition of Meridian Bioscience - February 6th, 2023
- Paul Hastings Advises Foxconn in Strategic Partnership and Investment in Lordstown Motors - November 9th, 2022
- Spearmint Energy Acquires 150MW Energy Storage Project - July 28th, 2022
Insights
- House Bill Accelerates Phaseout of Clean Energy Tax Credits and Restricts Leasing and Transferability - May 27th, 2025
- Crypto Tax Update – April 2025 - April 11th, 2025
- New Executive Actions Potentially Impact Renewable Energy Projects - January 30th, 2025
- IRS and Treasury Release Final Rules for Technology-Neutral Clean Electricity Credits Under Sections 45Y and 48E - January 21st, 2025
- Treasury and IRS Finalize Clean Hydrogen Production Credit Regulations - January 13th, 2025
- Treasury and IRS Release Final Regulations on Section 45X Advanced Manufacturing Production Credit - November 12th, 2024
- Proposed Regulations on the Section 30C Alternative Fuel Vehicle Refueling Property Credit - October 28th, 2024
- Treasury Issues Proposed Regulations on the Section 30C Alternative Fuel Vehicle Refueling Property Credit - September 26th, 2024
- Treasury and IRS Release Final Regulations on Direct Pay - March 19th, 2024
- Treasury Issues Proposed Regulations on the Section 30D Clean Vehicle Tax Credit’s Foreign Entity of Concern Rules - January 18th, 2024
- Updated: Date for Digital Asset Reporting is Here–Although Regs Have Not Been Promulgated - January 12th, 2024
- Treasury Issues Proposed Regulations on the Definition of “Energy Property” and Rules Applicable to the Section 48 Energy Credit - January 11th, 2024
- Digital Asset Reporting is Here - January 4th, 2024
- Digital Asset Payment Processors Will be Required to Report Consumers’ Digital Asset Transactions - September 18th, 2023
- IRS Issues Proposed Regulations for Digital Asset Reporting - September 15th, 2023
- Treasury Issues Long-Awaited Wage and Apprenticeship Regulations for Energy Tax Credits - September 11th, 2023
- Treasury and IRS Provide Guidance on Energy Tax Credit Direct Payment Elections - July 24th, 2023
- Treasury and IRS Issue Long-Awaited Guidance on Energy Tax Credit Transfers - June 27th, 2023
- Treasury Issues Additional Guidance on Low-Income Community Bonus Credit - June 9th, 2023
- IRS Issues Initial Guidance on Domestic Content Bonus Credit for Energy Projects - May 16th, 2023
Engagement & Publications
- Co-authored “Tax Considerations in Structuring Initial Coin Offerings,” appearing as a Special Report in Tax Notes, July 16, 2018”
- Co-authored "Tax Issues for Troubled Companies," appearing in 2010 Major Tax Planning, USC Gould School of Law (62nd Tax Institute)
- Lectures frequently on tax credit and opportunity zone, cryptocurrency, business, and merger and acquisition issues
- Spoken in a number of forums sponsored by various organizations, including the USC Gould School of Law Tax Institute, American Management Association, Multi-Housing World, and numerous other panel discussions and seminars