Julie Marion

Julie Marion

Latham & Watkins LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Alta Wind Wins Cash Grant Dispute in Court of Federal Claims – Awarded US$206 Million

Favorable decision clarifies the value of cash grants and investment tax credits for renewable energy projects. A large wind developer won a significant victory in the Court of Federal Claims on October 28 in a case that...more

11/4/2016 - Investment Tax Credits Renewable Energy Tax Basis Wind Farm

IRS Tightens Rules on Disguised Sales and Allocating Partnership Liabilities

New final, temporary and proposed regulations address leveraged transactions, “bottom-dollar” guarantees and other issues, but postpone action on some key questions. On October 4, 2016, the Internal Revenue Service (IRS)...more

11/3/2016 - Disguised Sales IRS Limited Liability Company (LLC) Master Limited Partnerships New Regulations Non-Recourse Loans

IRS Issues Additional Guidance on “Begun Construction” Requirement for Wind Energy Credits

Latest guidance extends “continuity safe harbor” to four years and includes other taxpayer-friendly modifications and clarifications to existing guidance. On May 5, 2016, the Internal Revenue Service (IRS) issued...more

5/11/2016 - Begun Construction Test Bipartisan Budget Energy Projects Energy Sector Investment Tax Credits IRS New Guidance Physical Work Test Popular Production Tax Credit Renewable Energy Safe Harbors Wind Power

New Long-Term Extension of Wind and Solar Tax Credits Subject to Phase-out

Congress extends tax credits for wind and solar energy projects, but will phase the credits out over several years. The Consolidated Appropriations Act, 2016 (the Act), which President Obama signed into law on December...more

12/22/2015 - Energy Sector Solar Energy Tax Credits Wind Power

New Tax Audit Regime Constitutes a Sea Change for Partnerships

Legislation impacts tiered partnerships and M&A transactions. Existing partnerships should review operating agreements before new rules take effect. The Bipartisan Budget Act of 2015 (the Act), which President Obama...more

11/9/2015 - Audits IRS K-1 Partnerships TEFRA

IRS Proposes Significant Changes to Rules for Allocating Partnership Liabilities

Proposed Regulations seek to curtail perceived abuses, including the use of “bottom-dollar” guarantees and some indemnity arrangements. On January 29, 2014, the Internal Revenue Service (IRS) proposed regulations that...more

2/10/2014 - Indemnification IRS Partnerships Tax Liability

6 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×