Solar and other renewable energy projects eligible for the investment tax credit rarely suffer causalities; however, cautious taxpayers seek to be prepared for the consequences of a potential project casualty.
Here’s a typical fact pattern in a tax equity partnership in which the investment tax credit recapture period or the production tax credit availability period is over: A and B are unrelated parties that formed
Massachusetts provides a property tax exemption for wind and solar projects. A recent opinion by the Massachusetts Appellate Tax Board (ATB) demonstrates the complexity of that rule for projects with net meteri
Energy storage is hot topic in the renewable energy industry. Our colleague, Caileen Gamache, hosted the Infocast webinar “Energy Storage Contracting: Key Commercial and Legal Issues in a Developing Market”...
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