In This Issue:
- Solar Sites
- The Proposed Regulations
- Intangible Assets
- Distinct Assets
- Examples in the Proposed Regulations
- Effective Date
- Excerpt from Solar Sites:
A key conclusion of the Proposed Regulation is that solar and other renewable projects may qualify as real estate, except to the extent that distinct assets are not inherently permanent structures or structural components and do not serve a passive function. However, a solar project dedicated to a single building may qualify in its entirety as a structural component of the building.
Please see full publication below for more information.