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

Solar Financing Tax Equity Structures: Sale-Leasebacks, Inverted Leases, and Partnership Flips

Choosing the Right Structure, Weighing Advantages and Drawbacks of Various Structures

$347.00

This course is $0 with these passes:

CLE
ALL
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About the Course

Introduction

This CLE course 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 financing.

Description

There are currently three main tax equity structures for financing solar energy deals: sale-leasebacks, inverted leases, and partnership flips. There are also several variations on these basic structures.

Supply-chain difficulties and current tax law are forcing some changes in deal papers. Congress has restored and added clean energy tax credits and other incentives to their full level and also imposed several paragraphs of fine print in the form of wage, apprentice, and domestic content requirements.

Listen as our authoritative panel discusses the pros and cons of the various structures and the impact of recent regulations on deals and other current issues.

Credit Information

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


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, November 1, 2023

  • schedule

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

  1. Current state of the solar finance market and trends for the near future
  2. Choosing the appropriate tax equity structure
    1. Sale-leaseback
    2. Inverted lease
    3. Partnership flip
  3. Evaluating the tax risks
  4. 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?
  • What is the 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?