About the Course
Introduction
This CLE/CPE course will guide renewable energy counsel on key tax considerations and planning methods for renewable energy transactions. The panel will discuss federal tax issues, including claiming the investment tax credit (ITC), implications of direct pay and recent developments, depreciation and offsetting taxable income, ownership structuring issues, and other tax planning considerations.
Description
Renewable energy financing, development, and operations hinge on practical analysis of available tax planning techniques. Renewable energy counsel structuring projects and financing must have a complete understanding of federal income tax issues impacting the profitability of renewable energy projects.
Federal legislation incentivizes commercial and residential renewable energy investment and development with the existing ITC. The technology-neutral ITC, effective Jan. 1, 2025, replaces the legacy ITC for facilities placed in service after Dec. 31, 2024. Maximizing the benefits of the ITC and other tax incentives is critical to renewable energy transactions impacting an investor's desired return and exit, along with amounts to be paid to developers. Energy counsel must have in-depth knowledge of ITC requirements, the impact on tax basis, depreciation rules, and fundamental ownership structures commonly used in renewable energy transactions.
Listen as our panel discusses federal tax issues for renewable energy transactions, including claiming the ITC, potential implications of direct pay and recent developments, depreciation and offsetting taxable income, ownership structuring issues, and other tax planning considerations.
Presented By
Ms. Mathieu advises public and private companies on a broad range of transactional tax matters, with a particular emphasis on mergers, acquisitions and divestiture transactions, including spin-offs, debt and equity offerings, corporate and partnership restructurings, and joint ventures. While Ms. Mathieu maintains a broad M&A tax practice that covers various industries, she has a particular focus on renewable energy deals and their related tax benefits. In addition, Ms. Mathieu has experience counseling on the tax aspects of bankruptcy restructurings, initial public offerings, tax-equity financings, and internal integration and restructuring transactions. Ms. Mathieu is a frequent author and lecturer, as well as a former adjunct professor at George Washington University Law School, where she taught corporate income tax. In recognition of her work, she has been named one of Best Lawyers’ Ones To Watch in America.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Thursday, May 15, 2025
- schedule
1:00 p.m. ET./10:00 a.m. PT
- Federal tax issues: ITC, tax basis, depreciation
- Ownership structures commonly used in renewable energy transactions
- Ownership structuring challenges: key provisions and areas for negotiation
- Implications of direct pay and recent developments
The panel will review these and other key issues:
- What federal tax issues are present when structuring renewable energy transactions?
- What ownership structures are commonly used in renewable energy transactions?
- What are the implications of "direct pay" and recent developments?
- What are the critical considerations for counsel in light of recent legislation and guidance on tax incentives for renewable energy?
- What are the requirements for claiming the ITC and pitfalls to avoid?
- Understanding the progress expenditure rules, MACRS, and bonus depreciation rules
Related Courses
Renewable Energy Credit Transfers After OBBBA: Eligibility, Phaseouts, Diligence, and Financing Risk
Thursday, August 13, 2026
1:00 PM ET/10:00 AM PT
