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Federal Tax Incentives for Renewable Energy Markets

(253 reviews)

Produced on July 20, 2016

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$ 59 Tax and Oil, Gas, & Energy In Stock
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Course Information

Time 1h 2m
Difficulty Advanced
Topics covered in this course: Tax Oil, Gas, & Energy

Course Description

Renewable energy projects in the United States are promoted through significant tax subsidies, but it is often challenging for developers to utilize these tax benefits. As a result, many developers enter into tax equity transactions to monetize these tax benefits. This course provides an overview of the tax benefits available for renewable energy projects in the United States. It describes the requirements to qualify for those credits and common transactions entered into by developers with tax equity investors in order to monetize these tax benefits.

Learning Objectives:

  1. Discuss the key tax benefits available to renewable energy projects, including Investment Tax Credits, Production Tax Credits, and MACRs Depreciation
  2. Overview of the "begun construction requirement" for the production tax credit
  3. Describe of the key tax equity transactions, including Partnership Flips, Sale-Leasebacks, and Lease Pass-Throughs
  4. Take a deeper dive in the Partnership Flip transaction

Credit Information

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Michael J. Masri

Norton Rose Fulbright

Michael Masri is a transactional lawyer whose principal areas of practice are tax and project finance. Mr. Masri regularly advises his clients on energy tax credits, government incentive programs, project development and finance, mergers and acquisitions, and all forms of leasing transactions. Mr. Masri regularly represents investors and developers in tax equity financings across the renewable energy sector, including wind, utility scale solar, distributed solar and biomass. Some of his recent client representations include NRG Energy, Terra-Gen Power, LS Power, First Reserve Energy, Metlife and GE Capital.

Mr. Masri also advises clients in a broad range of federal income tax matters, including domestic and cross-border mergers and acquisitions, restructurings, financings, private equity and securities offerings.

Prior to joining Norton Rose Fulbright, Mr. Masri was a tax associate at another large international law firm.


David O.


Ansley W.

Excellent materials and presentation!

Aaron R.

Comprehensive and useful content.

John A. M.

Very thorough discussion of RE tax implications and structures. Excellent materials.

Peter N.

Excellent presentation, especially for those wanting to learn about partnership flip structures.

Carl F.

That was a great presentation!

justin b.

Really great material and overview!

Sean M.

one of the better presentations i have viewed on lawline

John N.

Excellent presentation; clear & helpful. Extremely knowledgeable presenter.

Julie A. B.

A scholarly approach to material that may seem difficult and foreign to most practitioners made easy, accessible and understandable by an accomplished speaker.

Marc A.

Speaker was very knowledgeable on the topic, in fact, too much-- presentation was too technical for someone without a background in this field, and was not explained

Harry D.

Very informative

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