A plain-language explanation of the two main federal tax benefits in a direct investment solar transaction and how the combined economics work for a tax equity investor.
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Insights
Practical federal tax analysis for solar tax equity advisors.
Read approved Olson & Partners Law articles on Section 48E credits, credit-transfer diligence, bonus depreciation, and passive activity planning.
A practical overview of the beginning-of-construction safe harbor, placed-in-service deadlines, and what the compressed timeline means for investors and advisors.
A due diligence framework for foreign entity of concern restrictions, material assistance calculations, and upstream supply chain exposure.
How the substantially-all-work material participation rule can matter for solar system ownership and passive activity loss planning.