Solar Financing Tax Equity Structures: Sale-Leasebacks, Inverted Leases and Partnership Flips
Choosing the Right Structure, Weighing Advantages and Drawbacks of Various Structures
Recording of a 90-minute CLE webinar with Q&A
This CLE webinar will discuss solar financing tax equity structures—sale-leasebacks, inverted leases and partnership flips—and the advantages and disadvantages of each from a legal, business, financial and tax perspective. The panel will examine current trends and issues in solar financings.
- Current state of the solar finance market and trends for the near future
- Choosing the appropriate tax equity structure
- Inverted lease
- Partnership flip
- Evaluating the tax risks
- Current issues in deals
The panel will review these and other noteworthy issues:
- When to choose one structure over another.
- What are the main issues on which the parties spend the most time in negotiations?
- How are the Alta and California Ridge cases affecting how deals are structured?
- What is current market on such things as construction-start strategies, developer fees, basis step ups, change-in-law risk, flip yields, DROs, tax insurance, unwinds and withdrawal rights?
Norton Rose Fulbright US
Mr. Martin is a transactional lawyer whose principal areas of practice are tax and project finance. He acted for 178... | Read More
Mr. Martin is a transactional lawyer whose principal areas of practice are tax and project finance. He acted for 178 companies last year and worked on transactions in the United States and eight foreign countries. He also lobbies Congress and the Treasury Department on policy issues. He is co-head of the Firm’s project finance group.Close
Associate General Counsel, Tax
Mr. Medina is primarily responsible for all tax issues across Tesla that relate to the energy and storage business. He... | Read More
Mr. Medina is primarily responsible for all tax issues across Tesla that relate to the energy and storage business. He also serves as Special Projects Lead for Solar Cost Reduction to help reoptimize the cost structure for the residential solar business. He previously served as assistant general counsel at SolarCity. In five years at Tesla and SolarCity, he has represented the companies in over 60 tax equity and finance transactions totaling over $7 billions of dollars. He regularly works on federal tax policy and controversy issues involving renewable energy and has extensive experience structuring tax-driven vehicles.Close