https://pfnadmin.liberty-ai.net/rss Project Finance Norton Rose Fulbright Wed, 06 May 2026 13:40:40 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/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/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/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/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/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/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/q-a-investment-tax-credits-and-storage-for-renewable-energy David Burton, Anne Levin-Nussbaum Blog article Renewable energy Infrastructure Solar Wind Energy storage is hot topic in the renewable energy industry. Our colleague, Caileen Gamache, hosted the Infocast webinar “Energy Storage Contracting: Key Commercial and Legal Issues in a Developing Market”... Tue, 26 May 2020 14:10:07 Z https://pfnadmin.liberty-ai.net/tax-equity-news/plr-allows-utilities-to-buy-power-from-their-own-tax-equity-partnership David Burton Renewable energy Solar Wind Blog article Analysis of IRS Private Letter Ruling 201946007 (Nov. 15, 2019) that allowed a utility to purchase electricity from its own tax equity partnership Mon, 13 Apr 2020 13:25:43 Z https://pfnadmin.liberty-ai.net/tax-equity-news/demystifying-capital-accounts-in-tax-equity-transactions-webinar-qa-norton-rose-fulbright David Burton Renewable energy Solar Wind Blog article Below is the Q&A based on the questions raised by the audience during our webinar Demystifying capital accounts in tax equity transactions. Here's the video recording of the webinar. I had the privilege of part Wed, 25 Mar 2020 14:16:24 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/two-favorable-irs-notices-start-of-construction-relief-for-department-of-defense-delays-and-ptcs-increased David Burton Wind Blog article The IRS has issued two notices that are beneficial to the wind industry.  The first, which applies to all wind projects (including those in their first ten years of operations) increases the OTC Mon, 15 Jul 2019 16:21:20 Z https://pfnadmin.liberty-ai.net/tax-equity-news/new-financial-products-for-project-financiers David Burton, Robert Eberhardt Blog article Renewable energy Solar Wind Here’s a link to a short presentation that Rob Eberhardt and David Burton prepared on six new financial products for project financiers. Mon, 10 Jun 2019 16:57:17 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/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/new-york-framework-for-first-phase-of-offshore-wind-procurement-norton-rose-fulbright Blog article Wind The New York Public Service Commission issued an order in July to establish the framework for the first phase of procuring 2,400 MW of offshore wind energy by the year 2030. The New York State Energy... Wed, 08 Aug 2018 22:00:15 Z https://pfnadmin.liberty-ai.net/tax-equity-news/tax-court-levels-taxpayers-weak-theories-in-rent-accrual-case David Burton Blog article Wind Solar Renewable energy The Tax Court’s recent decision in Stough v. Commissioner illustrates the traps for the unwary taxpayer in structuring commercial leases and the consequences of failing to review a tax return prepared by... Mon, 28 Sep 2015 19:28:34 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