
Overview
Michael Haun is a partner in the Tax practice of Paul Hastings and is based in the firm’s Los Angeles office.
Michael 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.
Michael lectures frequently on tax credit and opportunity zone, cryptocurrency, business, and merger and acquisition issues. He has spoken in various 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.
Accolades
- Tax, Chambers USA
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 Caithness Energy in Agreement to Sell Caithness Long Island Energy Center to Lotus Infrastructure Partners - September 12th, 2025
- Paul Hastings Advises Caithness Energy in Agreement to Sell $3.8 Billion Combined-Cycle Gas-Fired Plants to Talen Energy - July 18th, 2025
- 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
- DeFi Proposal Pauses Market Structure Talks, First Staking Spot ETPs Launch in the US, and Treasury and IRS Release Guidance - October 13th, 2025
- IRS and Treasury Tighten Beginning-of-Construction Rules for Wind and Solar - August 19th, 2025
- ‘One Big Beautiful Bill Act’ Signed Into Law and Executive Order With Major Impacts on Clean Energy Tax Credits - July 11th, 2025
- 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
Engagement & Publications
- “Tax Considerations in Structuring Initial Coin Offerings,” Special Report in Tax Notes, Co-author (July 16, 2018)
- "Tax Issues for Troubled Companies," 2010 Major Tax Planning, USC Gould School of Law (62nd Tax Institute), Co-author (2010)