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Real Estate Investment Trust Renewable Energy

King & Spalding

Zukunftsfinanzierung, die Zweite

King & Spalding on

Im Schneckentempo zur Energiewende - Ende August hat das Bundesministerium der Finanzen einen Referentenentwurf für ein Zweites Gesetz zur Finanzierung von zukunftssichernden Investitionen (ZuFinG II) vorgelegt. Die...more

Dechert LLP

IRS Private Letter Ruling Concludes REMIC Can Hold C-PACE Assessments

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Dechert LLP recently obtained an IRS private letter ruling (“PLR”) on behalf of an asset manager concluding that certain C-PACE assessments are “obligations . . . secured by an interest in real property” for purposes of the...more

Vinson & Elkins LLP

Final Transferability Regulations Address REIT Issues

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On April 25, 2024, the Department of the Treasury and the Internal Revenue Service issued final regulations (T.D. 9993) (the “Final Transfer Regulations”) regarding the transfer election for certain tax credits by eligible...more

Sullivan & Worcester

Ameek Ashok Ponda Submits Comments to IRS to Address Favorably REITs Deploying Renewable Energy Infrastructure at their Properties

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On April 16, 2024, Ameek Ashok Ponda, with assistance from Paul Decker, Sarah Wellings and Connie Lee, submitted a comment letter to the Internal Revenue Service (IRS) regarding his recommendations for the 2024-2025 Priority...more

Sullivan & Worcester

Enabling REITs to Deploy Renewable Energy: Toward a Workable Legal Standard

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When Treasury promulgated Treasury Decision 9784, I.R.B 2016-39 nearly a decade ago, the net metering renewable energy safe harbor (Section XI “Renewable Energy”, Subsection A) was welcome guidance that was fit for the time...more

Akin Gump Strauss Hauer & Feld LLP

Clean Energy Tax Credit Transferability Guidance Issued

On June 14, 2023, the Internal Revenue Service and the Treasury Department issued (among other guidance) an expansive set of proposed regulations explaining how taxpayers can monetize 11 green energy tax credits through...more

Hogan Lovells

U.S. tax alert: Inflation Reduction Act, CHIPS Act & Private Capital

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On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and expansions of clean energy tax incentives, a...more

Mayer Brown

The US Inflation Reduction Act, Solar and REITs

Mayer Brown on

The Inflation Reduction Act of 2022 (the “IRA”), which was signed into law on Tuesday, August 16, 2022, includes an investment of over $369 billion in energy security and climate change. There has been a lot of discussion...more

Vinson & Elkins LLP

Clean Energy IPOs And SPAC Combinations: Historical Trends And Future Possibilities

Vinson & Elkins LLP on

While the market witnessed a flurry of renewable energy and clean tech IPOs from 2010-2015, they have become much rarer in recent years despite markedly improved market fundamentals. In this article, we highlight current...more

Bracewell LLP

Bracewell Tax Report: February 2018

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The Tax Cuts and Jobs Act (TCJA) effected sweeping reform across the Internal Revenue Code. This report, and future installments, will discuss this legislation and other important tax guidance, including how such authorities...more

McDermott Will & Emery

Final Regulations Define “Real Property” for REITs: Considerations for Renewable Energy and Transmission Assets

McDermott Will & Emery on

The recently released final regulations are generally consistent with the 2014 proposed regulations in their treatment of renewable energy and transmission assets, with several useful clarifications provided. ...more

Allen Matkins

Sustainable Development Update - August 2016

Allen Matkins on

Sustainable Development Focus - REIT reporting standards for sustainability lack consensus REIT.com - Jul 29 - There are roughly a dozen or so real estate sustainability standards competing for the attention...more

Wilson Sonsini Goodrich & Rosati

Renewable Structures: Choices and Challenges

Since the first wind deal utilizing a partnership in 2003 (also known as a “partnership flip,” a “pre-tax after-tax partnership,” or a “wind safe harbor partnership structure”), there has been a constant evolution of...more

Akin Gump Strauss Hauer & Feld LLP

The Yield Created by the Yieldco

In our post on August 19, “Yieldcos – The New “Promised Land” of the Renewable Energy Space?”, we explored the Yieldco structure and why some renewable energy companies are considering them. We will now turn our attention to...more

Akin Gump Strauss Hauer & Feld LLP

IRS Creates Narrow Distributed Generation Wind Opportunity for REITs

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

Stoel Rives LLP

Proposed Regulations Address REIT Investments in Solar Facilities

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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

Mintz

Proposed Rules Would Offer REIT Status to Certain Solar Assets

Mintz on

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

Mintz - Energy & Sustainability Viewpoints

Proposed IRS Rule Could Allow Solar Energy REITs

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

Skadden, Arps, Slate, Meagher & Flom LLP

"SEC Filing Illustrates Recent REIT Trend: Holding and Financing Renewable Energy Assets"

Sponsors and investors have been paying much attention to the potential use of real estate investment trust (REIT) structures to hold and finance renewable energy assets in a tax-efficient way. A recent SEC filing by Hannon...more

Allen Matkins

Renewable Energy Update -- January 29, 2013

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In This Issue: Renewable Energy Focus - Solar installations to grow more than 18 percent yearly through 2020; Solar REITs May Power the Industry Forward; U.S. Geothermal Inc. reports its development goals for 2013;...more

Mintz - Energy & Sustainability Viewpoints

Energy & Clean Tech Connections: Your Law Firm Link to Industry News -- January 2013

In the January edition of Energy & Clean Tech Connections, we’ve gathered recent information from a wide variety of sources in an effort to keep you abreast of what’s new in the world of clean energy. We draw your attention...more

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