What Corporate Tax Teams Need to Know About Prevailing Wage and Apprenticeship Requirements

Tax

Denis Cook

May 20, 2024

How Do Differences in Fiscal Year-End Dates Affect Tax Credit Transfers?

A review of how tax year-end affects transferability for buyers and sellers.

For Developers

For Taxpayers

Maria Verbaite

May 17, 2024

The Process for Buying Transferable Clean Energy Tax Credits

Tax and treasury teams can purchase clean energy tax credits with confidence by working with Reunion on project selection, due diligence, and risk mitigation.

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Legal

Billy Lee

May 17, 2024

What Corporate Tax Teams Need to Know About Prevailing Wage and Apprenticeship Requirements

A key area of due diligence when purchasing clean energy tax credits is to ensure that the project complies with prevailing wage and apprenticeship (PWA) requirements.

For Taxpayers

Tax

Denis Cook

April 30, 2024

Treasury and IRS Publish Final Tax Credit Transfer Regulations

The IRS and Treasury published final transferability regulations on April 30 that maintain the status quo.

For Taxpayers

Legal

Reunion

April 26, 2024

S&P Global - Biden's Tax Credit 'Transferability' Pours Billions into Renewables, Storage

A multibillion-dollar market for clean energy tax credits has materialized in a matter of months, sparked by a provision of President Joe Biden's marquee climate law that allows project developers and manufacturers to directly sell their credits for cash.

For Taxpayers

For Developers

Tax

Connie Chern

April 25, 2024

Buying §45X Advanced Manufacturing Production Credits & Due Diligence Considerations

A guide to buying §45X tax credits and conducting due diligence.

For Taxpayers

For Developers

Latest News

Coverage of the latest market news and trends.

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Reunion

April 26, 2024

S&P Global - Biden's Tax Credit 'Transferability' Pours Billions into Renewables, Storage

A multibillion-dollar market for clean energy tax credits has materialized in a matter of months, sparked by a provision of President Joe Biden's marquee climate law that allows project developers and manufacturers to directly sell their credits for cash.

Billy Lee

February 7, 2024

Practical Law - Common Negotiation Points of Tax Credit Transfer Agreements

Buyers and sellers of clean energy tax credits typically use a tax credit transfer agreement (TCTA) to memorialize the terms and conditions of these transactions.

Andy Moon

February 1, 2024

Practical Law - Buying and Selling Clean Energy Tax Credits

Examining key issues and risk mitigation strategies for buyers in the market for clean energy tax credits.

Reunion

January 18, 2024

Financial Times - How Biden's Climate Law Spurred a Tax Credit Revolution

This innovation, known as transferability, marks an important departure from the tax equity partnership, which is the predominant way to finance renewables. Under transferability, developers can sell tax credits to any corporation and use the cash to offset the high upfront costs for building projects. Corporations, meanwhile, get a chunk off their tax bill.

10 Questions Series

An insightful video series in which we field questions, share emerging insights, and engage with a range of experts.

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Reunion

January 22, 2024

10 Questions with Reunion, Episode 6: Understanding the IRA's Prevailing Wage Requirements

In episode 6, Reunion's CEO, Andy Moon, explores the IRA's prevailing wage requirements with Craig Smith, a partner at Wiley Rein, who's dedicated his career to the Davis-Bacon Act.

Reunion

December 18, 2023

10 Questions with Reunion, Episode 5: Tax Credit Investor Insurance with Marsh

In episode 5 of 10 Questions with Reunion, our president, Billy Lee, sits down with David Kinzel of Marsh to discuss tax credit investor insurance. As David notes, credit insurance has the potential to meaningfully "expand the universe of buyers well beyond what it is today and add more liquidity into the transferability market."

Reunion

December 4, 2023

10 Questions with Reunion, Episode 4: How Individuals and Closely Held C-Corps Can Buy Tax Credits

Reunion's president, Billy Lee, chats with Marc Schultz of Snell & Wilmer about how individuals and closely held C-corporations can purchase transferable tax credits.

Reunion

November 7, 2023

10 Questions with Reunion, Episode 3: Recent Market Insights with Hilary Lefko of Norton Rose Fulbright

In Episode 3, our CEO, Andy Moon, gleans expert insights and unique market observations from Hilary Lefko, a partner at Norton Rose Fulbright. According to Hilary, "It's amazing how much the market has grown since the regulations came out in June."