In Private Letter Ruling 201404007, released Jan. 24, the Internal Revenue Service ruled favorably on a securitization structure to raise nonrecourse financing secured by cars subject to leases with a terminal

Posted in Renewable energy Blog article

The Tax Court published an opinion that cautions taxpayers against being too innovative in their interpretation of this term of art.

Posted in Blog article Infrastructure

Climate change, energy independence, and health and welfare are policy rationales for alternate sources of electricity. Advances in technology have generated six choices for generating electricity: nuclear, coa

Posted in Renewable energy Solar Wind Blog article

Sophisticated investors have been investing in what are known as “tax equity flip partnership structures” for many years, predominately at first for wind farm investments. This article will explain in high-leve

As tax equity yields remain high and renewable energy is touted by the White House, the phone rings several times a month with the request to structure a fund that permits tax credits and...

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The U.S. Congress and Treasury Department have provided the leasing industry with five definitions of “lease term” for seven different federal income tax purposes. The resulting confusion rivals that associate

Posted in Power Renewable energy Infrastructure Solar Wind Blog article