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
Recording of a 90-minute premium CLE/CPE video webinar with Q&A
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.
Outline
- Federal tax issues: ITC, tax basis, depreciation
- Ownership structures commonly used in renewable energy transactions
- Ownership structuring challenges: key provisions and areas for negotiation
- 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
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
Mr. Binstock advises public and private companies on a broad range of domestic and international U.S. federal income tax issues, with particular focus on mergers, acquisitions, dispositions, joint ventures, integration and restructuring transactions, debt and equity offerings, information reporting and tax-equity financings. He has significant experience with tax issues associated with partnership taxation and renewable energy tax benefits.
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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
Ms. Mathieu advises public and private companies on a broad range of U.S. federal income tax matters, with a particular focus on both domestic and international transactions. Ms. Mathieu’s practice includes significant work involving the tax aspects of corporate mergers and acquisitions, spin-offs, and partnership transactions. She also advises clients with regard to the taxation of debt and equity financings, initial public offerings, and internal integration and restructuring transactions.
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