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Infocast’s Wind Finance & Investment Summit Soundbites

Here are soundbites from panelists who spoke at Infocast’s Wind Finance & Investment Summit on February 6 and 7 in Carlsbad, CA. The attendance at the event appeared strong, and the mood was generally optimistic....more

Alternative Energy Financing Structures - Overview

Despite being to a leasing trade association, the focus of the presentation is the partnership flip structure. The presentation includes appendices on the phase down of tax credits for solar and the phase out of tax credits...more

Solar Power International 2018: Soundbites

Topics covered include tax equity, the solar start of construction rules, the investment tax credit (“ITC”) and tax basis risk after the Federal Circuit’s opinion in Alta Wind, the inverted lease structure, back-leverage...more

Questions and Answers from our Webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more

NREL’s 2018 PV Project Finance Report

David Feldman and Paul Schwabe of the National Renewable Energy Laboratory (NREL) have published their annual solar PV financing report: Terms, Trends, and Insights on PV Project Finance in the United States, 2018. ...more

Renewable Energy Finance Forum Wall Street Soundbites: the Tax Equity, Debt and M&A Markets, etc.

The soundbites are edited for clarity and are organized by topic, rather than in chronological order. The topics covered include the tax equity, debt and M&A markets, C&I solar, offshore wind, bonus depreciation,...more

Tax Incentive Update: Federal Circuit Rules on Calculation of Basis for Energy Projects

We have published our Legal Update on the Federal Circuit’s opinion in the Alta Wind case involving the calculation of eligible basis for 1603 Treasury cash grant purposes. The 1603 Treasury cash grant rules “mimic” the...more

Gain Deferral Using Qualified Opportunity Zone Investment Strategies

We have published our whitepaper: Gain Deferral Using Qualified Opportunity Zone Investment Strategies Legal Update. “Qualified Opportunity Zones” are not specific to renewable energy and do not involve tax credits but...more

Beginning of Construction Guidance for Solar and Other ITC Technologies

On June 22, 2018, the IRS released Notice 2018-59 (the “Guidance”). The Guidance provides rules to determine when construction begins with respect to investment tax credit (“ITC”) eligible property, such as solar projects. ...more

Financing Wind New York Soundbites

On May 30, A Word About Wind held its first annual Financing Wind New York conference. Tickets to the conference sold out and the attendees were generally wind pros with considerable experience. The panelists provided many...more

Tax Court Sustains Energy Credit and Bonus Depreciation for Distributed Generation Solar Projects

In a recent case, the Tax Court ruled in the taxpayer’s favor as to three California distributed generation solar projects’ eligibility for the energy credit under Section 48 and bonus depreciation under Section 168. ...more

Infocast’s 2018 Solar Power Finance & Investment Summit Soundbites

Below are soundbites from panelists at Infocast’s Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA. It was an extremely well-attended event and the mood of the participants was generally...more

Bipartisan Budget Act Partially Reinstates Orphaned Energy Tax Credits

The Bipartisan Budget Act of 2018 (H.R. 1892) (the “Act”) was enacted on February 9, 2018. The Act is a two-year budget agreement that includes a number of provisions extending lapsed renewable energy-related tax credits;...more

The Impact of Tax Reform: What Equipment Leasing Companies Need to Know

The Equipment Leasing and Finance Association has published our article The Impact of Tax Reform: What Leasing Companies Need to Know (subscription required). We are also pleased to be able to make the article available in...more

What Is the Impact of Tax Reform on US Wind Tax Equity Deals?

A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals? in its blog (subscription required) and newsletter. ...more

President Signs Tax Reform Bill

On December 22, 2017, the president signed the tax reform bill. It is generally identical to the conference committee bill discussed in our blog post of December 19, and specifically there were no changes with respect to...more

House Passes Tax Reform & the Impact of Tax Reform on the Renewable Energy Market

Yesterday, the House voted 227 to 303 in favor of the tax reform bill agreed to by the conference committee. No Democrats voted for the House bill, and 12 Republicans from high tax states voted against it. The Senate was...more

Senate’s Tax Bill’s Impact on the Tax Equity Market: Five Differences from the House Bill

The US tax reform bill that the Senate passed on December 2, 2017—along partisan lines in a 51 to 49 vote—is a mixed bag for the tax equity market. The bill is now headed to the conference committee, consisting of House of...more

GOP Tax Bill Proposes Changes to the Renewable Energy Industry’s Tax Incentives

On Thursday, November 2, Republicans in the US House of Representatives released their proposed tax reform legislation, providing for massive alterations to tax law. The proposed legislation would trim tax benefits applicable...more

Solar Power International 2017 Soundbites

Below are soundbites from panel discussions at Solar Power International in Las Vegas on September 11 and 12. The soundbites are organized by topic, rather than in chronological order, and were prepared without the benefit of...more

NREL’s Wind Finance Report Highlights

The National Renewable Energy Laboratory (NREL), a federally-owned laboratory that is funded through the U.S. Department of Energy, recently released a report titled Wind Energy Finance in the United States: Current Practice...more

DOE’s 2016 Wind Market Report – Tax Equity Highlights

The U.S. Department of Energy recently released its 2016 Wind Technologies Market Report. The 94-page report provides an in-depth review of the current health and direction of the wind industry, replete with data, analysis...more

WindPower 2017 Soundbites

The American Wind Energy Association’s (AWEA) annual conference, WindPower, was held in Anaheim, California. Below are soundbites from panel discussions on May 24, 2017. The soundbites were prepared without the benefit of a...more

Presentation from Tax Equity Structuring & Impact of Potential Tax Reform and Q&As from the Webinar

On June 28, Mayer Brown and Alfa Energy Advisors presented the webinar Tax Structuring and Impact of Potential Tax Reform....more

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