Key Tax Considerations for Wind Project Transactions & Repower Projectss



Date: May 12, 2021

Time: 10:45 a.m. - 12:15 p.m. Eastern

Location: Virtual Event

Nixon Peabody partners, Jim Duffy and Shariff Barakat will be presenting on “Key Tax Considerations for Wind Project Transactions & Repower Projects“ at EUCI's Wind Project Repowering Due Diligence Summit.

Details from the presentation website

Maximizing the benefits of tax incentives is vital in any renewable energy transaction. This session will provide an overview of key tax terms and issues involved in the development and structure of wind energy projects. It will address how tax equity financings get done and apply to project deals, as well as give special consideration to tax issues for wind repower projects.

  • Wind tax equity update
  • Tax code overview
  • Understanding depreciation for project development timelines:
    • Production Tax Credit (PTC)
    • Investment Tax Credit (ITC)
  • State, local and transactional considerations
  • Diligence and tax equity structures
  • Tax equity trends in M&A
  • Tax equity transactions:
    • Transaction and target type
    • Overall structure considerations
    • Diligence and tax equity structures
    • Transaction effect on tax equity structure
    • Debt equity and financing equity interactions
  • What investors are looking for in a deal:
    • Surety of payment
    • Credit worthiness of off taker
    • No problems on permits up front
    • Turbine liability
  • Repower projects – special tax issues & qualification of projects:
    • Understanding IRS guidelines for combining old and new assets
    • How to qualify for project development timelines
    • Understanding depreciation for project development timelines

For more information or to register, visit the EUCI webpage.

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