Polsinelli Podcast - What's Around the Corner for Industries Impacted by Energy Issues?
FCPA Compliance and Ethics Report-Episode 171-FCPA Enforcement in the Energy Industry
Cyber Risks Facing Businesses Today
Private Equity Fees and Expenses
Stephanie Pindyck Costantino Talks Domestic Oil and Gas M&A with The Deal
The Water Values Podcast: Rolling Out AMI in San Francisco with Alison Kastama and Heather Pohl (Part 1)
A Focus on Energy: Royalty Trusts
What Are the Important Issues for Investor-Owned Water Utilities?
A Focus on Energy: M&A Trends in the Energy Sector
A Focus on Energy: Traditional MLPs vs. Variable MLPs
PV Project Finance in Latin America is Easy, Right?
The Water Values Podcast - How Can We Resolve Water Conflicts?
The Water Values Podcast: Water as a Business Risk. And Opportunity. With Will Sarni
The Water Values Podcast - The Economics of Water with David Zetland, Ph.D.
Las Reformas Constitucionales Transcendentales en México: Oportunidades y Retos para el Inversionista Privado
Mexico's Historic Energy Reform: Opportunities and Challenges for Investors
How to Avoid Corruption Risks in China
Polsinelli Podcast - Hot Energy Trends in 2014 by Polsinelli
Bill on Bankruptcy: LightSquared, the Battle among Hedge Funds
California Commercial Building Owners Must Disclose Energy Usage of the Building During Sale, Lease or Financing after July 1, 2013
Court Of Appeals Affirms Revocation Of Tax Exemption For Public Parking Facilities -
Reversing a decision by the Appellate Division, the Court of Appeals has held in a 5-2 decision that a charitable organization is not...more
Falling Oil Prices Are Not the Only Deterrent to Investment in Mexico's Oil Fields -
On July 15, Mexico auctioned 14 shallow-water exploration blocks. The auction marked the first time in nearly eight decades that...more
In Duke Energy Fayette II, LLC v. Fayette County Board of Assessment Appeals, No. 1406 C.D. 2014 (May 28, 2015), the Court found that the Fayette County Board of Assessment Appeals conducted an impermissible spot reassessment...more
A divided panel of The Commonwealth Court of Pennsylvania held that a reassessment of property upon the expiration of a KOZ abatement was an unlawful spot assessment. Duke Energy Fayette II, LLC v. Fayette County Board of...more
Four major New York City based incentives programs for residential and commercial property owners and tenants are scheduled to sunset in June. Depending on individual circumstances, there may be an opportunity to vest...more
Last week, New York State enacted a budget for the fiscal year 2015-16 (i.e., April 1, 2015 to Mar. 31, 2016) that continues two tax incentives for the installation of solar energy systems: (1) tax credits...more
On April 1, 2015, the New York Legislature passed a budget bill for fiscal year 2015-2016, which included numerous amendments (the Amendments) to the Brownfield Cleanup Program (BCP), a state program designed to incentivize...more
Last week, the North Carolina State Senate introduced a bill that seeks to extend renewable-energy tax credits applicable to eligible property -- which is defined as specific "machinery and equipment or real property" -- that...more
Last week, the U.S. House of Representatives (House) overwhelming approved a $42 billion tax extenders bill. The bill, H.R. 5771, includes extensions of nearly $10 billion in energy tax incentives through the end of 2014. ...more
In This Issue:
- Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities
- Focus on Pennsylvania Corporate Taxes
- Application and Sale of Restricted Tax Credits
On October 31, the IRS released Private Letter Ruling 201444025, which was addressed to a manufacturer of solar systems that are mounted on real estate. The nature of the real estate, along with many other interesting facts,...more
Property Assessed Clean Energy (PACE) loans allow property owners to finance clean energy improvements to their properties generally secured by property liens senior to mortgages through tax assessments. Moody’s recently...more
The Pennsylvania Commonwealth Court, in a 5-2 decision, held that the Local Tax Enabling Act ("LTEA") bars taxing jurisdictions from imposing business privilege taxes, on leases or lease transactions. Fish, Hrabick and...more
Governor Cuomo has signed into law a bill that extends real property tax breaks for installing electricity-generating solar panels on New York City buildings effective September 23, 2014.
Four bills affecting infrastructure financing districts, a funding mechanism for infrastructure and development projects that benefit the broader community, were recently signed by Gov. Jerry Brown. IFDs, created in 1990,...more
The New York legislature has passed a bill that extends a real property tax exemption for wind, solar and certain other energy systems until January 1, 2025. The bill provides that real property which includes an eligible...more
Solar Energy Systems Will Continue to Be Excluded from Full Cash Value of Real Property -
A new law extending the exclusion of solar energy systems from affecting the full cash value of real property for taxation...more
The IRS has opened the door a crack for real estate investment trusts (REITs) to be the lessors of wind projects.
To qualify as a REIT, a corporation must satisfy a series of complicated tests that require the...more
A number of bills were passed during the Maryland General Assembly’s 2014 legislative session that will impact certain sectors of the construction industry. Ober|Kaler has put together brief summaries of certain key...more
In This Issue:
- Solar Sites
- The Proposed Regulations
- Intangible Assets
- Distinct Assets
- Examples in the Proposed Regulations
- Effective Date
- Excerpt from Solar Sites:
The Internal Revenue Service and the U.S. Department of the Treasury recently issued proposed regulations that may facilitate using real estate investment trusts (REITs) as vehicles for financing certain renewable energy...more
On May 14, 2014, the Treasury Department published proposed regulations (the “Proposed Regulations”) clarifying the definition of “real property” under the real estate investment trust (“REIT”) rules. The issuance of the...more
Proposed regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules.
On May 14, 2014, the Internal Revenue Service (IRS) published in the Federal...more
The modified “flow-through” tax treatment afforded to REITs depends on the entity’s ability to meet certain asset and income-based tests, all of which in turn key off of the definition of “real estate.” ...more
The Internal Revenue Service (the “IRS”) and Treasury Department have proposed regulations (the “Proposed Regulations”) under Section 856 of the Internal Revenue Code providing guidance for analyzing whether non-traditional...more
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