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  1. Professionals

Jennifer A. Morgan

Partner

Los Angeles

+1 213-615-1726

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  • Overview
  • Experience
  • Credentials
  • Insights & News

For over 20 years, Jennifer has represented clients regarding U.S. federal income and international tax considerations in transaction planning, structuring, and execution, as well as on complex mergers and acquisitions.

Jennifer represents large infrastructure funds, foreign government pension plans, private equity firms, and multinational businesses in domestic and cross-border acquisitions, dispositions, financings, and restructurings. She has significant energy-related experience, including traditional M&A and tax equity financings involving wind and solar farms, district energy, geothermal and hydroelectric power facilities, gas storage facilities, and transmission lines.

Key Matters

Some of the experience represented below may have been handled at a previous firm.

  • Advised an international infrastructure fund in the acquisition of Brooklyn Navy Yard Cogeneration Partners LP, a gas-fired plant supplying electricity and steam to New York City.
  • Advised an international infrastructure fund in the acquisition and financing of an 80 percent interest in a portfolio of U.S. wind facilities with 399 MW capacity.
  • Advised an international infrastructure fund in the US$350 million acquisition of a 49 percent interest in a portfolio of U.S. wind facilities with over 1,000 MW capacity.
  • Advised an international infrastructure fund in the acquisition and financing of a 101 MW, 1,000,000 lbs/hr steam, and 41,000 tons of chilled water capacity microgrid and district energy system.
  • Advised an international infrastructure fund in the US$911 million acquisition of an international gas storage business.
Recent Experience
Winston Represents POET, LLC in CCS Agreement with Summit Carbon Solutions

  • New York City Bar Association, Committee of Taxation and Business Entities
  • American Bar Association – Tax Section, Committee of U.S. Activities on Foreigners and Tax Treaties

Capabilities

Tax
Mergers & Acquisitions
Transactions
Finance
Fund Finance
Private Equity
Project Finance
Structured Finance
Energy
Infrastructure
Automotive & Mobility

Key Matters

Some of the experience represented below may have been handled at a previous firm.

  • Advised an international infrastructure fund in the acquisition of Brooklyn Navy Yard Cogeneration Partners LP, a gas-fired plant supplying electricity and steam to New York City.
  • Advised an international infrastructure fund in the acquisition and financing of an 80 percent interest in a portfolio of U.S. wind facilities with 399 MW capacity.
  • Advised an international infrastructure fund in the US$350 million acquisition of a 49 percent interest in a portfolio of U.S. wind facilities with over 1,000 MW capacity.
  • Advised an international infrastructure fund in the acquisition and financing of a 101 MW, 1,000,000 lbs/hr steam, and 41,000 tons of chilled water capacity microgrid and district energy system.
  • Advised an international infrastructure fund in the US$911 million acquisition of an international gas storage business.
Recent Experience
Winston Represents POET, LLC in CCS Agreement with Summit Carbon Solutions

Credentials

Education

Jennifer received her B.A. in English, cum laude, from Williams College in 1996. She received her J.D. from University of Chicago Law School in 1999. 

    Admissions
    • California
    • New York

    Related Insights & News

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    Winston Partners Featured on the Lawdragon 500 Leading Global Tax Lawyers List 2025

    May 19, 2025

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    May 6, 2024

    Recognitions
    Winston & Strawn Named IJGlobal’s 2023 “Legal Advisor of the Year – Infrastructure – North America”

    March 14, 2024

    In the Media
    Jennifer Morgan Returns to Winston & Strawn in Los Angeles

    December 5, 2023

    Press Release
    Winston & Strawn Welcomes Tax Attorney Jennifer Morgan Back to Firm’s Los Angeles Office as Partner

    December 4, 2023

    Client Alert
    Recent Case on Use of Development Fees: California Ridge Wind Energy LLC v. United States, Nos. 2019-1463, 2019-1465 (Fed. Cir. May 21, 2020)

    June 3, 2020

    Client Alert
    Recent Tax Developments Affecting Alternative Energy Transactions: Extension of Continuity and Five Percent Safe Harbor Under IRS Notices

    June 3, 2020

    News
    META Monthly: Renewables Update - May/June 2019

    May/June 2019

    Recognitions
    Winston & Strawn Recognized in The Legal 500 U.S. 2019

    May 30, 2019

    News
    META Monthly: Renewables Update - April 2019

    April 2019

    View All Insights & News

    Capabilities

    Tax
    Mergers & Acquisitions
    Transactions
    Finance
    Fund Finance
    Private Equity
    Project Finance
    Structured Finance
    Energy
    Infrastructure
    Automotive & Mobility
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