On December 17, 2019, lawmakers on Capitol Hill agreed to a tax extenders package that is expected to be passed by the House and the Senate in the coming days as part of the Taxpayer Certainty and Disaster Tax Relief Act of...more
In a case decided on July 27, 2018, the U.S. Court of Appeals for the Federal Circuit (the Court of Appeals) reversed the Court of Federal Claims' (the Claims Court) decision in Alta Wind I Owner-Lessor C et al v. United...more
Earlier today, President Obama signed the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 (the Act)—which includes the Consolidated Appropriations Act of 2016 and the Protecting...more
Since the first wind deal utilizing a partnership in 2003 (also known as a “partnership flip,” a “pre-tax after-tax partnership,” or a “wind safe harbor partnership structure”), there has been a constant evolution of...more