June 2022 CLE Event – Renewable Energy Tax Credits – Solar Tax Equity 101 (Archive)

Tax equity investments in renewable projects, particularly solar projects, are becoming more widely available.  As more institutions participate in the space, some of the terms and pricing structures have become more standardized and simplified.  This brief session will introduce participants to the “partnership flip” structure in which financial institutions provide capital to solar projects and expect to receive the vast majority of their returns in the form of tax credits.  An overview of the legal structure, IRS constraints and requirements, and common investment pricing structures will be covered.