David Burton
June 10, 2022
This upcoming webinar will cover the current trends, as well as capital account and tax basis implications for renewable energy partnerships.
Capital account implications for renewable energy tax credits
Soundbites II from Solar + Wind Finance and Investment Summit 2022
David Burton
May 3, 2022
This is the second installment of soundbites from Infocast’s inaugural Solar + Wind Finance and Investment Summit.
Soundbites from Solar + Wind Finance and Investment Summit 2022
David Burton
April 14, 2022
The inaugural Solar + Wind Finance and Investment Summit was held in Scottsdale, AZ from March 6 to 9 and the conference was extremely well-attended.
Ampersand clarifies power project placed-in-service analysis
David Burton
March 21, 2022
David Burton and Viktoria Vozarova analyze the US Court of Appeals for the Federal Circuit’s recent decision in Ampersand Chowchilla Biomass LLC v. US.
Renewable energy finance and tax trends for 2022: Q&A, presentation and recording
David Burton
February 1, 2022
David Burton provides the answers to the questions submitted by audience members during the webinar.
Desert Sunlight Opinion Sheds Light on Purchase Price Allocations For ITC
David Burton
January 5, 2022
The Court of Federal Claims in its summary judgment opinion in the Desert Sunlight case clarified the application of the purchase price allocation...
Direct pay ain’t all it’s cracked up to be
David Burton
November 7, 2021
If the Democrats manage to end their in-fighting and pass the Build Back Better Act (BBB),[1] it appears likely to include an option to elect cash in the f
Taxation of proxy revenue swaps for renewable energy projects
David Burton
October 13, 2021
The proxy revenue swap (PRS) is a burgeoning financial product that supports renewable energy projects that sell electrical energy into the wholesale elect
Final regulations complicate bonus depreciation for a sponsor’s buyout of a tax equity investor
David Burton
September 23, 2021
This post follows-up on Sponsors may Claim a Bonus Depreciation from Buyouts of Tax Equity Investors.
IRS extension is partial relief of solar energy projects
David Burton
July 6, 2021
The Internal Revenue Service's June 29 Notice 2021-41 has provided certain relief under the start-of-construction rules for wind and solar projects. Projec