Cyber Risks Facing Businesses Today
Private Equity Fees and Expenses
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The Water Values Podcast: Rolling Out AMI in San Francisco with Alison Kastama and Heather Pohl (Part 1)
A Focus on Energy: Export of LNG
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
Transbay Tower Groundbreaking
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
On May 9, 2014, the Department of Treasury and the Internal Revenue Service (the "IRS") released proposed regulations (the "Proposed Regulations") revising and clarifying the definition of real property for the purposes of...more
President Obama announced on Friday several executive actions to advance clean energy. Among them, the Internal Revenue Service (IRS) will publish new regulations on May 14th clarifying that certain solar generating assets...more
On the same day as President Obama’s speech championing solar, the Department of the Treasury proposed regulations defining “real estate assets” for purposes of the definition of a real estate investment trust (REIT). The...more
On May 9, 2014, the Internal Revenue Service (IRS) issued proposed regulations that clarify the definition of real property for purposes of the real estate investment trust (REIT) provisions of the Internal Revenue Code....more
New laws may benefit developers and businesses with applications long pending and for future applicants that depend on these incentive programs to help induce investment and economic growth in the New York City. These...more
In This Issue:
PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more
The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by...more
Following Historic Boardwalk Hall LLC v. Commissioner, 694 F.3d 425 (3d Cir. 2012), which rejected a partnership's allocation of rehabilitation tax credits to a purported partner, the Internal Revenue Service (IRS) recently...more
The IRS recently issued Revenue Procedure 2014-12, providing a safe harbor under which the IRS will not challenge partnership allocations of “section 47” federal rehabilitation tax credits. In the aftermath of the IRS’s win...more
The IRS released Revenue Procedure 2014-12 on December 30. It is available below. It addresses the structuring of historic tax credit transactions (i.e., transactions involving rehabilitation tax credits provided for in...more
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