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Real Estate Investment Trust Clean Energy

Mayer Brown

REITs’ Clean Energy Tax Credits Transfer Options Under IRA Clarified in Final Regulations

Mayer Brown on

On April 25, 2024, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations (T.D. 9993) (the “final regulations”) concerning the election to transfer certain tax credits...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

Morrison & Foerster LLP

Turning Tax Credits into Cash: IRS and Treasury Release Proposed Direct Pay and Transferability Regulations

On June 14, 2023, the IRS and Treasury Department released proposed regulations regarding the monetization of certain clean energy tax credits, as well as temporary regulations regarding mandatory information and registration...more

Vinson & Elkins LLP

Real Estate Opportunities in the Energy Transition

Vinson & Elkins LLP on

Much has been said about the need for countries and companies to build a low-carbon global economy. Multiple estimates of the amount of capital that will be needed to fund the energy transition over the next several decades...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

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

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

Wilson Sonsini Goodrich & Rosati

Innovations and Opportunities in Energy Efficiency Finance

In this white paper: - Introduction - Energy Efficiency Finance Structures, New and Familiar, and Negotiating Key Agreements - Energy Savings Performance Contracts (ESPCs) and Applying REITs to Energy...more

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