https://pfnadmin.liberty-ai.net/rss Project Finance Norton Rose Fulbright Wed, 06 May 2026 14:31:33 Z Lightmaker Limited https://pfnadmin.liberty-ai.net/assets/images/global/norton-rose-fulbright-logo.png https://pfnadmin.liberty-ai.net/rss https://pfnadmin.liberty-ai.net https://pfnadmin.liberty-ai.net/blog/ferc-update-changes-to-natural-gas-development-on-the-horizon Christopher Psihoules, Ali Ward Power Infrastructure Natural Gas Blog article The Federal Energy Regulatory Commission (FERC) has undertaken actions to revise the regulatory framework to provide greater flexibility and expedite the development of natural gas infrastructure. Tue, 01 Jul 2025 13:47:46 Z https://pfnadmin.liberty-ai.net/tax-equity-news/podcast-david-burton-on-energy-tax-credits-in-the-inflation-reduction-act David Burton Power Blog article Renewable energy Podcast episode David Burton joins Uptime Wind Energy Podcast Thu, 16 Nov 2023 19:15:35 Z https://pfnadmin.liberty-ai.net/tax-equity-news/the-ira-s-expanded-tax-credits-for-homeowners-and-energy-efficiency-investors David Burton, Hilary Lefko, Jenna Goldman Blog article Renewable energy Power The Inflation Reduction Act (the IRA) added and expanded tax credits for various types of energy efficiency products as well as for individuals installing solar on their homes. Wed, 21 Sep 2022 00:30:52 Z https://pfnadmin.liberty-ai.net/tax-equity-news/qa-on-the-inflation-reduction-act David Burton, Hilary Lefko Blog article Renewable energy Power During our webcast on the tax provisions of the Inflation Reduction Act of 2022 (H.R. 5376) (the “IRA”), we received over 800 questions. Fri, 19 Aug 2022 11:27:59 Z https://pfnadmin.liberty-ai.net/tax-equity-news/inflation-reduction-act-of-2022-new-tax-credits-for-manufacturers-of-clean-energy-equipment David Burton, Jenna Goldman, Viktoria Vozarova Blog article Renewable energy Power The Inflation Reduction Act of 2022 (the Act) has been celebrated for its proposed extension and expansion of credits for renewable energy project developers. Thu, 11 Aug 2022 22:56:44 Z https://pfnadmin.liberty-ai.net/tax-equity-news/transferability-ain-t-all-it-s-cracked-up-to-be David Burton, Viktoria Vozarova Blog article Power Renewable energy On July 27, 2022, Senators Manchin and Schumer released the text of the proposed Inflation Reduction Act of 2022 (IRA), which would extend and expand the tax credits associated with clean energy. Mon, 01 Aug 2022 16:59:00 Z https://pfnadmin.liberty-ai.net/tax-equity-news/capital-account-implications-for-renewable-energy-tax-credits-webinar-qa David Burton, Hilary Lefko Power Renewable energy Infrastructure Solar Wind Blog article Below are questions asked by the audience during our webinar of June 22 Capital Account Implications for Renewable Energy Tax Credits with our answers and explanations. Mon, 27 Jun 2022 16:33:40 Z https://pfnadmin.liberty-ai.net/tax-equity-news/webinar-capital-account-implications-for-renewable-energy-tax-credits David Burton, Hilary Lefko Power Renewable energy Infrastructure Solar Wind Blog article In this webinar, partners David Burton and Hilary Lefko discuss the current trends, as well as capital account and tax basis implications for renewable energy partnerships. Fri, 10 Jun 2022 16:46:56 Z https://pfnadmin.liberty-ai.net/tax-equity-news/soundbites-ii-from-solar-plus-wind-finance-and-investment-summit-2022 David Burton Power Renewable energy Infrastructure Solar Wind Blog article This is the second installment of soundbites from Infocast’s inaugural Solar + Wind Finance and Investment Summit. Tue, 03 May 2022 16:26:56 Z https://pfnadmin.liberty-ai.net/blog/solar-panel-import-duties-construction-and-procurement Sameer Ghaznavi, Luke Edney, Jesse Hollingsworth, Jeremy Tripp, Dylan Gera Power Renewable energy Infrastructure Solar Blog article The US Department of Commerce’s decision to investigate antidumping and duties on solar imports from Cambodia, Malaysia, Thailand and Vietnam has resulted in a slowdown in imports of panels to the US. Tue, 26 Apr 2022 13:47:46 Z https://pfnadmin.liberty-ai.net/tax-equity-news/soundbites-from-solar-plus-wind-finance-and-investment-summit-2022 David Burton Power Renewable energy Solar Wind Blog article The inaugural Solar + Wind Finance and Investment Summit was held in Scottsdale, AZ from March 6 to 9 and the conference was extremely well-attended. Thu, 14 Apr 2022 14:15:45 Z https://pfnadmin.liberty-ai.net/tax-equity-news/renewable-energy-finance-and-tax-trends-for-2022-qa-presentation-and-recording David Burton Power Renewable energy Infrastructure Solar Wind Blog article David Burton provides the answers to the questions submitted by audience members during the webinar. Tue, 01 Feb 2022 14:56:52 Z https://pfnadmin.liberty-ai.net/tax-equity-news/desert-sunlight-opinion-sheds-light-on-purchase-price-allocations-for-itc David Burton Renewable energy Power Infrastructure Blog article The Court of Federal Claims in its summary judgment opinion in the Desert Sunlight case clarified the application of the purchase price allocation rules to determine the investment tax credit (ITC). Wed, 05 Jan 2022 15:38:36 Z https://pfnadmin.liberty-ai.net/tax-equity-news/direct-pay-ain-t-all-it-s-cracked-up-to-be David Burton Power Renewable energy Blog article If the Democrats manage to end their in-fighting and pass the Build Back Better Act (BBB), it appears likely to include an option to elect cash in the form of a tax... Sun, 07 Nov 2021 21:31:42 Z https://pfnadmin.liberty-ai.net/tax-equity-news/taxation-of-proxy-revenue-swaps-for-renewable-energy-projects David Burton Power Renewable energy Solar Wind Blog article The proxy revenue swap (PRS) is a burgeoning financial product that supports renewable energy projects that sell electrical energy into the wholesale electricity markets. Wed, 13 Oct 2021 17:22:11 Z https://pfnadmin.liberty-ai.net/tax-equity-news/podcast-renewables-and-reconciliation-what-the-current-policy-debate-means-for-clean-energy David Burton Power Renewable energy Infrastructure Podcast episode Democrats in Congress are looking to pass a USD 1 trn bipartisan infrastructure bill and an even larger spending plan through reconciliation, and both bills could have a significant impact on the US energy sect Wed, 06 Oct 2021 12:28:15 Z https://pfnadmin.liberty-ai.net/blog/potential-game-changing-interconnection-and-transmission-developments-underway Caileen Gamache, Randi Rymut Blog article Power Infrastructure Renewable energy Oil and gas Solar Wind FERC is addressing transmission reform for the first time in roughly a decade, and Congress is helping to relieve legal congestion. Wed, 11 Aug 2021 14:35:35 Z https://pfnadmin.liberty-ai.net/tax-equity-news/irs-extension-is-partial-relief-of-solar-energy-projects David Burton Power Renewable energy Solar Wind Infrastructure Blog article David Burton discusses the partial relief provided by the IRS extension for renewable energy projects. Tue, 06 Jul 2021 19:18:49 Z https://pfnadmin.liberty-ai.net/tax-equity-news/itc-recapture-following-a-casualty-event David Burton Power Renewable energy Solar Blog article Solar and other renewable energy projects eligible for the investment tax credit rarely suffer causalities; however, cautious taxpayers seek to be prepared for the consequences of a potential project casualty. Wed, 09 Jun 2021 15:41:46 Z https://pfnadmin.liberty-ai.net/tax-equity-news/sponsors-may-claim-a-bonus-depreciation-from-buyouts-of-tax-equity-investors David Burton, Natalia Pierotti Blog article Power Renewable energy Solar Wind Here’s a typical fact pattern in a tax equity partnership in which the investment tax credit recapture period or the production tax credit availability period is over: A and B are unrelated parties that formed Thu, 11 Feb 2021 22:50:57 Z https://pfnadmin.liberty-ai.net/tax-equity-news/2020-a-switchback-year-for-tax-equity David Burton Power Renewable energy Wind Blog article The year 2020 started with the expectation that volume records would be set for tax equity. By late in the first quarter, the pandemic was in full swing, construction crews were sidelined and banks and law... Thu, 14 Jan 2021 14:24:43 Z https://pfnadmin.liberty-ai.net/blog/how-the-us-election-will-affect-renewables Keith Martin Power Renewable energy Infrastructure Solar Wind Oil and gas Blog article Keith Martin gave a market update on November 18 that is largely an analysis of how the US election results will affect the renewable energy market, but that also include other updates. The presentation was a Fri, 20 Nov 2020 19:23:04 Z https://pfnadmin.liberty-ai.net/blog/landmark-federal-energy-storage-order-upheld Caileen Gamache, Deanne Barrow Power Renewable energy Infrastructure Blog article A landmark order passed by FERC in 2018 paving the way for energy storage deployment has been upheld in court. Wed, 15 Jul 2020 13:35:41 Z https://pfnadmin.liberty-ai.net/tax-equity-news/bonus-depreciation-proposed-regulations-floor-plan-financing David Burton Blog article Power Renewable energy Solar Wind David Burton discusses updated proposed regulations under section 168(k) and addresses their effect on dealerships with floor plan financing. Wed, 08 Jul 2020 15:11:00 Z https://pfnadmin.liberty-ai.net/tax-equity-news/bonus-depreciation-proposed-regulations-leasing-to-a-utility David Burton Power Renewable energy Solar Wind Blog article This update describes the effect of the updated proposed regulations on transactions related to property leased to regulated utilities. Wed, 24 Jun 2020 16:37:30 Z https://pfnadmin.liberty-ai.net/tax-equity-news/demystifying-tax-capital-accounts-in-tax-equity-transactions-norton-rose-fulbright David Burton Wind Solar Infrastructure Renewable energy Power Blog article The webinar will provide the rules around the capital accounts and dive into numbers to give you a working knowledge you can apply to your job. Mon, 02 Mar 2020 20:49:32 Z https://pfnadmin.liberty-ai.net/tax-equity-news/soundbites-from-infocasts-wind-power-finance-summit-norton-rose-fulbright David Burton Power Wind Blog article David Burton shares soundbites from Infocast’s Wind Power Finance & Investment Summit held in San Diego. Mon, 10 Feb 2020 14:40:08 Z https://pfnadmin.liberty-ai.net/tax-equity-news/investing-in-us-solar-us-tax-aspects-for-japanese-investors David Burton Power Renewable energy Solar Wind Blog article David Burton gave a presentation at the Japan Institute for Overseas Investment on US tax fundamentals for Japanese investors investing in US solar projects. Thu, 08 Aug 2019 23:38:48 Z https://pfnadmin.liberty-ai.net/tax-equity-news/soundbites-from-novogradac-s-renewable-energy-conference David Burton Power Renewable energy Solar Wind Blog article Soundbites from Novogradac’s 2019 Financing Renewable Energy Tax Credits Spring Conference in San Francisco on May 23. The soundbites are from remarks made by panelists. Tue, 04 Jun 2019 21:06:23 Z https://pfnadmin.liberty-ai.net/tax-equity-news/soundbites-from-infocasts-solar-power-finance-summit David Burton Power Renewable energy Solar Wind Blog article Infocast’s Solar Power Finance & Investment Summit was held in San Diego on March 20 and 21.  Below are sound bites from the speakers and panelists. The sound bites are organized by topic... Tue, 28 May 2019 18:34:28 Z https://pfnadmin.liberty-ai.net/blog/legal-update-pemex-to-build-new-refinery-in-dos-bocas-tabasco Hernán González Estrada Oil and gas Power Blog article Mexico’s Minister of Energy Rocío Nahle announced the start of the procurement procedure for building a new refinery of Petróleos Mexicanos (Pemex) in Dos Bocas, Tabasco on March 18. Thu, 21 Mar 2019 18:30:38 Z https://pfnadmin.liberty-ai.net/blog/doe-issues-three-rulings-favorable-to-lng-exporters Thomas Hirsch, Jessica Rodriguez Blog article Power Oil and gas Infrastructure The US Department of Energy (DOE) has issued a policy statement, a blanket order and a proposed interpretive rule relieving some of the reporting requirements for liquefied natural gas (LNG) exporters. Wed, 02 Jan 2019 14:50:34 Z https://pfnadmin.liberty-ai.net/blog/california-utilities-issue-bonds-to-extinguish-wildfire-woes Sameer Mulji Power Blog article Tue, 11 Dec 2018 20:40:51 Z https://pfnadmin.liberty-ai.net/blog/cftc-subcommittee-to-report-on-libor-reform Lillian Forero Renewable energy Power Blog article This week, the Commodity Futures Trading Commission (“CFTC”) announced the members of the Interest Rate Benchmark Reform Subcommittee (“Benchmark Reform Subcommittee”)... Thu, 06 Dec 2018 15:28:03 Z https://pfnadmin.liberty-ai.net/blog/massachusetts-offshore-wind-lease-auction Power Renewable energy Wind Blog article The Bureau of Ocean Energy Management (“BOEM”) will be auctioning about 390,000 acres of offshore wind lease areas on December 13, 2018 off of the shore of Massachusetts... Tue, 27 Nov 2018 15:40:43 Z https://pfnadmin.liberty-ai.net/blog/courts-uphold-zec-programs-for-nuclear-plants-in-illinois-and-new-york-norton-rose-fulbright Robert Shapiro Power Blog article The United States Court of Appeals for the Seventh Circuit and for the Second Circuit each upheld a state's creation of a rate subsidization plan to keep operating nuclear plants economically afloat... Fri, 12 Oct 2018 02:26:10 Z https://pfnadmin.liberty-ai.net/blog/ferc-works-to-speed-up-lng-reviews Power Oil and gas Blog article In the past, it has taken years for the Federal Energy Regulatory Commission (FERC) to issue decisions on whether or not to authorize onshore LNG facilities... Mon, 17 Sep 2018 21:53:22 Z https://pfnadmin.liberty-ai.net/blog/iso-new-england-adds-fuel-security-to-tariff-to-extend-operation-of-gas-units-norton-rose-fulbright Robert Shapiro Power Oil and gas Blog article Due to concerns about fuel security, ISO-NE proposed tariff revisions to induce a large gas-fired generator to continue to operate rather than retire its unit for economic reasons... Fri, 07 Sep 2018 21:55:27 Z https://pfnadmin.liberty-ai.net/blog/doe-expedites-approval-process-for-certain-small-scale-exports-of-lng Blog article Oil and gas Power The Department of Energy (DOE) finalized a rule to expedite approvals for small-scale exports of liquefied natural gas (LNG) to countries with which the United States does not have a free-trade agreement (non-F Wed, 01 Aug 2018 22:02:19 Z https://pfnadmin.liberty-ai.net/tax-equity-news/the-right-way-to-model-the-timing-of-recognition-of-itc David Burton Power Solar Blog article Tax advisors working on investment tax credit (ITC) transactions are often asked what is the “right” way to model the timing of the recognition of the ITC benefit in an after-tax cash flow model. Thu, 02 Jun 2016 15:45:51 Z https://pfnadmin.liberty-ai.net/tax-equity-news/definitions-of-lease-term-for-federal-income-tax-purposes David Burton Power Renewable energy Infrastructure Solar Wind Blog article The U.S. Congress and Treasury Department have provided the leasing industry with five definitions of “lease term” for seven different federal income tax purposes. The resulting confusion rivals that associate Thu, 01 Dec 2005 00:00:00 Z