David Burton
July 15, 2019
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
Two Favorable IRS Notices: “Start of Construction” Relief for Department of Defense Delays and PTCs Increased
Claims Court finds related-party developer fee lacks economic substance
Keith Martin
June 21, 2019
The renewable energy industry has been waiting since January for the opinions of the US Court of Federal Claims in Bishop Hill Energy, LLC and California R
New Financial Products for Project Financiers
David Burton
June 10, 2019
Here’s a link to a short presentation that Rob Eberhardt and David Burton prepared on six new financial products for project financiers. The products are t
Soundbites from Novogradac’s Renewable Energy Conference
David Burton
June 4, 2019
Below are soundbites from Novogradac’s 2019 Financing Renewable Energy Tax Credits Spring Conference in San Francisco on May 23. The soundbites are from re
Soundbites from Infocast's Solar Power & Finance Summit
David Burton
May 28, 2019
Infocast’s Solar Power Finance & Investment Summit was held in San Diego on March 20 and 21. Below are sound bites from the speakers and panelists. The so
Q&A with A Word About Wind
David Burton
April 16, 2018
In its Finance Quarterly, A Word About Wind has published a brief Q&A between David Burton and its editor Richard Heap. The Q&A touches on a variety of is
The Dramatic Arc of the PTC
David Burton
October 2, 2017
My article The Dramatic Arc of the PTC was just published in North American WindPower and discusses the history of the production tax credit (PTC) from it
Tax Credit Eligibility of Reflective Roofs to Bolster Solar Production
David Burton
August 1, 2016
Below is a link to my Tax Notes article that discusses three IRS letter rulings involving the investment tax credit eligibility of reflective roofs that bo
The “Right” way to Model the Timing of Recognition of ITC
David Burton
June 2, 2016
Tax advisors working on investment tax credit (ITC) transactions are often asked what is the “right” way to model the timing of the recognition of the ITC
Dominion Takes on Normalization Rules
David Burton
April 2, 2016
Testimony on Feb. 23 to Virginia’s State Corporate Commission from an advisor to the commission described the strategy of Dominion’s Virginia Electric and