Anne Levin-Nussbaum

Senior Counsel
Norton Rose Fulbright US LLP

New York
United States
T:+1 212 318 3323
New York
United States
T:+1 212 318 3323

Anne Levin-Nussbaum


Related services and key industries


Anne S. Levin-Nussbaum is a senior counsel in Norton Rose Fulbright's New York office and a member of the projects practice. She advises clients on a wide range of US federal income tax matters, with a particular focus in the renewable energy finance area.

Anne represents sponsors and tax equity in financing residential, utility and commercial wind and solar energy projects using flip partnership and other structures for allocating the ITC, production tax credits and depreciation. She also has extensive experience providing guidance and drafting tax opinions to establish "start of construction" and eligibility for tax credits and other incentives available for renewable energy assets. Her transactional experience includes closing numerous M&A transactions involving wind and solar projects in all stages of development.

Prior to joining Norton Rose Fulbright, Anne's tax background from her 25+ years of experience at large international law firms included sophisticated domestic and cross border leasing transactions involving power plants (coal, gas, geothermal, cogeneration), transportation assets and other types of equipment.  Her experience also includes asset-based finance transactions where she represented lenders and issuers in securitizations of leased assets. 

Professional experience

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JD, magna cum laude,Temple University Beasley School of Law, an associate editor, Temple Law Review
BA, magna cum laude, University of Pennsylvania

  • New York State Bar
  • Co-author with David Burton, "How the New Tax Law Blue Book Impacts Regulated Utilities," Law 360, January 30, 2019
  • Co-author with David Burton, "2018 and Onward: The Impact of Tax Reform on the Renewable Energy Market," Pratt's Energy Law Report, March 2018
  • "The Impact of Tax Reform: What Equipment Leasing Companies Need to Know," Equipment Leasing & Finance - The Magazine for Industry Executives, ELFA, March 2018
  • "IRS Tackles Put and Call Options," Tax Notes, June 12, 2017
  • "The Implications of Tax Reform on the Equipment Leasing and Finance Industry," ELFA IMN 17th Annual Investors Conference, New York City, New York, March 20, 2018