On May 21 a US appeals court declined to overrule a lower court that barred developer fees paid to related parties from being included in the tax bases of two wind farms, California Ridge and Bishop Hill.

Analysis of IRS Private Letter Ruling 201946007 (Nov. 15, 2019) that allowed a utility to purchase electricity from its own tax equity partnership

Posted in Renewable energy Solar Wind Blog article

Below is the Q&A based on the questions raised by the audience during our webinar Demystifying capital accounts in tax equity transactions. Here's the video recording of the webinar. I had the privilege of part

Posted in Renewable energy Solar Wind Blog article

The webinar will provide the rules around the capital accounts and dive into numbers to give you a working knowledge you can apply to your job.

Posted in Wind Solar Infrastructure Renewable energy Power Blog article

David Burton shares soundbites from Infocast’s Wind Power Finance & Investment Summit held in San Diego.

Posted in Power Wind Blog article

This presentation was given on January 29 at Northeastern University and was intended to provide the students with an overview of the distributed generation solar market in the United States.

Posted in Solar Renewable energy Blog article

IRS Notice 2018-59 was generally welcomed news to the solar industry as it provided the industry specific guidance as to how to start construction to ensure that a project would qualify for ...

David Burton gave a presentation at the Japan Institute for Overseas Investment on US tax fundamentals for Japanese investors investing in US solar projects.

Posted in Power Renewable energy Solar Wind Blog article

The IRS has issued two notices that are beneficial to the wind industry.  The first, which applies to all wind projects (including those in their first ten years of operations) increases the OTC

Posted in Wind Blog article