Tax Considerations for Solar Energy Projects (OnDemand Webinar)

$199.00

SKU: 408772EAU

Description

Gain an understanding of the tax benefits for solar projects and how to qualify for credits.Solar project development in the United States is heavily subsidized by the U.S. federal government. These subsidies are mostly in the form of tax credits and other incentives within the tax code. In order to successfully maximize the value of a solar project, developers and other interested parties must understand the structure of these tax incentives and techniques utilized in the industry to monetize the tax credits known as tax equity. This topic will provide an overview of the federal tax incentives available for solar projects in the United States, as well as an introduction to the tax equity structures most commonly utilized to efficiently monetize the solar tax incentives. In addition to understanding common market structures and terms, this material will provide an overview of valuation for solar projects, explain why valuation is so important for solar tax equity, and provide insight on traps for the unwary with respect to project valuation. This information is critical for project developers and tax equity investors so they can ensure that their projects receive efficient tax equity that maximizes the available tax incentives.

Date: 2021-12-01 Start Time: End Time:

Learning Objectives

Overview of Tax Incentives for Solar and Tax Equity
• Tax Credit Basics
• Tax Credit Qualification
• Tax Credit Restrictions and Tax Equity Solutions

Partnership Flip Structure
• IRS Revenue Procedure 2007-65
• Yield-Based Flip vs. Time-Based Flip Structures

Valuation
• Tax Equity Formation Structures • Sale vs. Contribution
• Appraisals and Cost Segregation

Begun Construction
• IRS Notice 2018-59
• Five Percent Method
• Physical Work Method

Shariff Barakat-Akin Gump Strauss Hauer & Feld LLP