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IRS Moves Forward with Plan to Change the Determination Letter Process

In 2015, the Internal Revenue Service (IRS) announced that it would cut back the determination letter program for qualified retirement plans. In Revenue Procedure (Rev. Proc.) 2016-37, published June 29, 2016, the IRS has...more

Greenhouse Gases and Environmental Review: CEQ’s expansive view on how NEPA treats GHGs

On December 18, 2014, the White House Council on Environmental Quality (CEQ) proposed revised guidance (“Guidance”) directing how federal agencies should consider greenhouse gas (GHG) emissions and climate change when...more

The New 2013 Eagle Conservation Plan Guidance: Certainty for the Industry or Dust in the Wind?

The new Eagle Conservation Plan Guidance issued by the U.S. Fish & Wildlife Service (“FWS”) presents an interesting question for wind project developers and operators – does it really provide greater certainty and reduce...more

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