Live Webinar

100-minute live streaming program
  • December 1
  • 1:00 - 2:40 pm EST

Also available as:

OnDemand Course

Tax Considerations for Solar Energy Projects

December 1

Gain an understanding of the tax benefits for solar projects and how to qualify for credits.

Solar project development in the United States is heavily subsidized by the U.S. federal government. These subsidies are mostly in the form of tax credits and other incentives within the tax code. In order to successfully maximize the value of a solar project, developers and other interested parties must understand the structure of these tax incentives and techniques utilized in the industry to monetize the tax credits known as tax equity. This topic will provide an overview of the federal tax incentives available for solar projects in the United States, as well as an introduction to the tax equity structures most commonly utilized to efficiently monetize the solar tax incentives. In addition to understanding common market structures and terms, this material will provide an overview of valuation for solar projects, explain why valuation is so important for solar tax equity, and provide insight on traps for the unwary with respect to project valuation. This information is critical for project developers and tax equity investors so they can ensure that their projects receive efficient tax equity that maximizes the available tax incentives.

Learning Objectives

  • You will be able to discuss the tax incentives available for solar projects and why tax equity is important for project viability.
  • You will be able to explain the basic framework and economics of a partnership flip structure.
  • You will be able to identify the common partnership structures utilized for tax equity transactions and the key levers on each.
  • You will be able to recognize the pressure points in appraisals for solar projects and the interaction with tax equity structures.

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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Tax Incentives for Solar and Tax Equity
  • Tax Credit Basics
  • Tax Credit Qualification
  • Tax Credit Restrictions and Tax Equity Solutions
Partnership Flip Structure
  • IRS Revenue Procedure 2007-65
  • Yield-Based Flip vs. Time-Based Flip Structures
Valuation
  • Tax Equity Formation Structures – Sale vs. Contribution
  • Appraisals and Cost Segregation
Begun Construction
  • IRS Notice 2018-59
  • Five Percent Method
  • Physical Work Method
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More Program Information

Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on October 5, 2020.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Live Webinar Registration

  • CPE 2.0 including Taxes 2
     
  • Lorman Education Services 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, tax managers, tax preparers, CFOs, controllers, business managers and owners, presidents, vice presidents, CEOs, operations managers, and consultants.

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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Shariff Barakat

Shariff Barakat

Akin Gump Strauss Hauer & Feld LLP

  • Partner at Akin Gump Strauss Hauer & Feld LLP in Project Finance and Development & Tax
  • An advisor to some of the leading renewables developers and investors with experience in all stages of utility-scale, C&I, residential, community, and solar and storage projects
  • Practice includes providing tax as well as corporate counsel to clients which provides him a more holistic view and approach to solar projects
  • Frequent speaker and teacher on the subject of renewables projects, tax incentives, and tax equity
  • Has taught over 15 classes/webinars/seminars including with SEIA, Infocast, EUCI, and more
  • LL.M. degree, Georgetown University Law Center; J.D. degree, Georgetown University Law Center; B.A. degree, University of Southern California
  • Can be contacted at 202-887-4030 or [email protected]
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 408772
Published 2020, 2021
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