Michael O’Hara Duff is a partner in the Los Angeles office of Milbank, Tweed, Hadley & McCloy and a member of the firm’s Tax Group.
Primary Focus & Experience

Mr. Duff practices in the area of Federal taxation, with an emphasis on matters relating to renewable energy, partnership taxation and infrastructure/project finance. He has extensive experience at structuring complex partnerships and limited liability companies used to acquire a variety of renewable and clean energy assets including wind, solar, geothermal and biomass facilities. Mr. Duff also has extensive experience in dealing with the tax aspects of financing the acquisition of a variety of assets through leveraged lease structures and has represented clients in like-kind exchanges of multiple types of assets. Mr. Duff has represented clients such as JPMorgan, Citigroup, Wells Fargo Bank, Northwestern Life Insurance Co., Union Bank, MetLife, NY Life Insurance Co., Morgan Stanley, Bank of America and Key Bank.