Tax Considerations for Renewable Energy Transactions: Deal Structures, Tax Equity, Direct-Pay, and More

Analyzing Various Challenges in Structuring Transactions; Federal and State Credits; Abatements, Incentives, Recent Developments

A live 90-minute premium CLE/CPE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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Wednesday, August 31, 2022

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

or call 1-800-926-7926

This CLE/CPE course will guide renewable energy counsel on key tax considerations and planning methods for renewable energy transactions. The panel will discuss federal tax issues, including claiming the investment tax credit (ITC), implications of direct pay and recent developments, depreciation and offsetting taxable income, ownership structuring issues, and other tax planning considerations.

Description

Renewable energy financing, development, and operations hinge on practical analysis of available tax planning techniques. Renewable energy counsel structuring projects and financing must have a complete understanding of federal income tax issues impacting the profitability of renewable energy projects.

Federal legislation incentivizes commercial and residential renewable energy investment and development with the existing ITC. Maximizing the benefits of the ITC and other tax incentives is critical to renewable energy transactions impacting an investor's desired return and exit, along with amounts to be paid to developers. Energy counsel must have in-depth knowledge of ITC requirements, the impact on tax basis, depreciation rules, and fundamental ownership structures commonly used in renewable energy transactions.

Listen as our panel discusses federal tax issues for renewable energy transactions, including claiming the ITC, potential implications of direct pay and recent developments, depreciation and offsetting taxable income, ownership structuring issues, and other tax planning considerations.

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Outline

  1. Federal tax issues: ITC, tax basis, depreciation
  2. Ownership structures commonly used in renewable energy transactions
  3. Ownership structuring challenges: key provisions and areas for negotiation
  4. Implications of direct pay and recent developments

Benefits

The panel will review these and other key issues:

  • What federal tax issues are present when structuring renewable energy transactions?
  • What ownership structures are commonly used in renewable energy transactions?
  • What are the implications of "direct pay" and recent developments?
  • What are the critical considerations for counsel in light of recent legislation and guidance on tax incentives for renewable energy?
  • What are the requirements for claiming the ITC and pitfalls to avoid?
  • Understanding the progress expenditure rules, MACRS, and bonus depreciation rules

Faculty

Binstock, Jared
Jared H. Binstock

Counsel
Skadden Arps Slate Meagher & Flom

Mr. Binstock advises public and private companies on a broad range of domestic and international U.S. federal income...  |  Read More

Mathieu, Kate
Kate L. Mathieu

Attorney
Skadden Arps Slate Meagher & Flom

Ms. Mathieu advises public and private companies on a broad range of U.S. federal income tax matters, with a particular...  |  Read More

Attend on August 31

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Cannot Attend August 31?

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

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