• videocam On-Demand Webinar
  • signal_cellular_alt Intermediate
  • card_travel Energy
  • schedule 90 minutes

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

$347.00

This course is $0 with these passes:

CLE
CPE
ALL
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About the Course

Introduction

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.

Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, August 31, 2022

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

  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

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

Learning Objectives

After completing this course, you will be able to:

  • Recognize federal tax issues presented when structuring renewable energy transactions
  • Understand ownership structures commonly used in renewable energy transactions
  • Ascertain guidance on implications of "direct pay" and recent legal and tax developments
  • Understand the requirements for claiming the ITC and pitfalls to avoid
  • Identify the challenges of the progress expenditure rules, MACRS, and bonus depreciation rules
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing business tax forms and schedules. Specific knowledge of business taxation, research and development tax credits, creditable expenses, qualified research activities, and documentation required to claim the IRC 41 tax credit; familiarity with allocation methods for qualified research expenditures, and AMT.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .