Publications

Tax Basis Issues: Alta Wind Round Three

Norton Rose Fulbright | Tax Basis Issues: Alta Wind Round Three

Keith Martin
July 10, 2026

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Topics cost allocation, Treasury, investment tax credit, ITC, section 1603, Alta Wind, appraisal, step up, developer fee, basis, cash grant, turn-key value

California Ridge: Developer fees struck down - again

Keith Martin
May 21, 2020

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Topics Treasury, IRS, section 1603, developer fee, Bishop's Hill, Invenergy, how to structure, when to use, California Ridge

Developer Fees

Keith Martin
March 31, 2011

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Topics Renewable Energy, IRS, solar projects, Basis step-up, Development fee, developer fee

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